Passed BothConf. Cmte
- Income Tax - Automated External Defibrillator Tax Credit (Joe Sheya Act)
- Sponsored by
- Senators Zucker, Bailey, Benson, Corderman, Elfreth, Feldman, Gile, Guzzone, Hershey, Hester, Hettleman, Jackson, Jennings, King, Klausmeier, Kramer, Mautz, McKay, Muse, Rosapepe, Salling, Smith, Waldstreicher, and Carozza
- In the House - Hearing 3/30 at 1:00 p.m.
- Fiscal and Policy Note
Allowing an individual or a business entity to claim a credit against the State income tax for the first $500 of the purchase price of an automated external defibrillator purchased for use at a restaurant location in the State with annual gross income of at least $400,000, subject to certain limitations; prohibiting the credit from being claimed more than once by an individual or business entity for each restaurant location; applying the Act to all taxable years beginning after December 31, 2022, but before January 1, 2028; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2023
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Last Updated: 3/22/2023 1:06 PM