2013 Regular Session



Income Tax Credit - Web Site Modifications - Accessibility for the Blind

Sponsored by:

Delegate Rosenberg


In the House - Hearing 3/12 at 1:00 p.m.

Synopsis:Allowing an individual or a corporation a credit against the State income tax for costs directly associated with making a Web site accessible to blind individuals; requiring an individual or a corporation that claims the credit to provide verification of the amount of the costs; making the credit refundable; requiring the Comptroller to adopt specified regulations; applying the Act to taxable years beginning after December 31, 2012; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegate Rosenberg
Additional Facts:Cross-filed with: SB0365
Bill File Type: Regular
Effective Date(s): July 1, 2013
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Blind Persons
Corporations -see also- Municipal Corps; Public Corps & Inst
Electronic Commerce -see also- Electronic Funds Transfer
Income Tax
Rules and Regulations
Tax Credits -see also- Circuit Breaker
Telecommunications and Information Technology
Statutes:Article - Tax - General

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October 24, 2017 1:02 P.M.