Find a 2016 Bill:

2016 Regular Session



Independent Living Tax Credit Act

Sponsored by:

Delegate Luedtke


In the House - Hearing 2/16 at 1:00 p.m.

Synopsis: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.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Luedtke, Barkley, D. Barnes, Buckel, Clippinger, Cullison, Ebersole, Fraser-Hidalgo, Gilchrist, Hixson, Kelly, Kramer, Metzgar, Moon, Platt, S. Robinson, Shoemaker, Simonaire, Smith, Waldstreicher, M. Washington, and Zucker
Additional Facts:Cross-filed with: SB0819
Bill File Type: Regular
Effective Date(s): July 1, 2016
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Construction
Disabilities -see also- Blind; Deaf; Developmental
Home Improvement
Housing and Community Development, Department of
Income Tax
Nonprofit Organizations
Rules and Regulations
Tax Credits -see also- Circuit Breaker
Statutes:Article - Tax - General

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October 24, 2017 4:59 P.M.