Allowing an individual or a corporation a credit against the State income tax equal to 50% of the renovation or construction costs incurred during the taxable year to provide specified accessibility and visibility features to or within a home; providing that the credit may not exceed $5,000; requiring applicants to file a specified application before a specified date and to file an amended return; applying the Act to all taxable years beginning after December 31, 2016; etc .
Bill File Type: Regular
Effective Date(s): July 1, 2016
|Date Posted||Document Name|
|2/09/2016||Text - First - Independent Living Tax Credit Act|
( 10-737 )
Last Updated: 2/3/2020 2:30 PM