Allowing a qualified nursing home to claim a refundable credit against the State income tax in the amount of sales and use tax paid for the purchase of a backup generator; establishing an annual tax-free period from May 19 through May 24 during which a sales tax exemption for specified sales of emergency preparedness equipment is provided; requiring the Comptroller to publish a list of emergency preparedness equipment; applying specified provisions of the Act to taxable years beginning after December 31, 2013, but before January 1, 2019; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2014, October 1, 2014
|Date Posted||Document Name|
|2/04/2014||Text - First - Income and Sales Tax Incentives - Emergency Preparedness Equipment|
( 10-736, 11-228.1 )
Last Updated: 2/3/2020 2:29 PM