Allowing a subtraction modification under the State income tax for the amount received from specified qualified retirement plans if the amount is used to pay for tuition for specified individuals at an institution of higher education in the State; requiring a taxpayer to file, with the taxpayer's tax return, a statement from the institution of higher education certifying the amount of tuition paid during the taxable year; applying the Act to taxable years beginning after December 31, 2016; etc.
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2017
( 10-207, 10-209 )
Last Updated: 2/3/2020 2:28 PM