2002 Regular Session

HOUSE BILL 861

File Code: Taxes - Income Crossfiled with: SENATE BILL 786
Sponsored By:
Delegates La Vay and Sher
Entitled:
Tax Credit for Cost of Automated External Defibrillator

Synopsis:

Allowing an individual or business entity to claim a credit against the State income tax for 25% of the purchase price of an automated external defibrillator; providing that the credit may not exceed the lesser of $1,000 or the State income tax for that taxable year and that any unused credit may not be carried over to any other taxable year; making the credit applicable to all tax years after 2002; etc.

History by Legislative Date

House Action
2/7
First Reading Ways and Means
2/13
Hearing 3/7 at 1:00 p.m.
Senate Action
No Action
Sponsored by:
Delegate Richard La Vay, District 15
Delegate Tod David Sher, District 14A
Bill indexed under the following Subjects:
EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT
HEALTH -see also- MENTAL HEALTH
INCOME TAX
TAX CREDITS -see also- CIRCUIT BREAKER
Bill affects the following Statute:
Tax - General
( 10-724 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered