Legislation

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.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB1074

Bill File Type: Regular

Effective Date(s): July 1, 2023

History

Legislation History
Chamber Senate Calendar Date 2/06/2023 Legislative Date 2/06/2023 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/07/2023 Legislative Date 2/07/2023 Action Hearing 3/09 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Automated External Defibrillator Tax Credit Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2023 Legislative Date 3/17/2023 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/17/2023 Legislative Date 3/09/2023 Action Favorable with Amendments {273523/1 Adopted Proceedings 46 Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2023 Legislative Date 3/09/2023 Action Second Reading Passed with Amendments Proceedings 46 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Automated External Defibrillator Tax Credit Proceedings
Chamber Senate Calendar Date 3/17/2023 Legislative Date 3/10/2023 Action Third Reading Passed (45-0) Proceedings 47 Click to view Recorded Media
Chamber House Calendar Date 3/20/2023 Legislative Date 3/12/2023 Action Referred Ways and Means Proceedings 49 Click to view Recorded Media
Chamber House Calendar Date 3/20/2023 Legislative Date 3/20/2023 Action Hearing 3/30 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/31/2023 Legislative Date 3/31/2023 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/31/2023 Legislative Date 3/20/2023 Action Favorable Adopted Second Reading Passed Proceedings 57 Click to view Recorded Media
Chamber House Calendar Date 4/03/2023 Legislative Date 3/21/2023 Action Third Reading Passed (138-0) Proceedings 58 Click to view Recorded Media
Chamber Senate Calendar Date 4/03/2023 Legislative Date 3/21/2023 Action Returned Passed Proceedings 58AClick to view Recorded Media
Chamber Post Passage Calendar Date 5/03/2023 Legislative Date 5/03/2023 Action Approved by the Governor - Chapter 307 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax - Automated External Defibrillator Tax Credit (Joe Sheya Act) Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/06/2023	2/06/2023	First Reading Budget and Taxation
Senate	2/07/2023	2/07/2023	Hearing 3/09 at 1:00 p.m.
			Text - First - Income Tax - Automated External Defibrillator Tax Credit
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/17/2023	3/17/2023	Favorable with Amendments Report by Budget and Taxation
Senate	3/17/2023	3/09/2023	Favorable with Amendments {273523/1 Adopted	46 Click to view Recorded Media
Senate	3/17/2023	3/09/2023	Second Reading Passed with Amendments	46 Click to view Recorded Media
			Text - Third - Income Tax - Automated External Defibrillator Tax Credit
Senate	3/17/2023	3/10/2023	Third Reading Passed (45-0)	47 Click to view Recorded Media
House	3/20/2023	3/12/2023	Referred Ways and Means	49 Click to view Recorded Media
House	3/20/2023	3/20/2023	Hearing 3/30 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/31/2023	3/31/2023	Favorable Report by Ways and Means
House	3/31/2023	3/20/2023	Favorable Adopted Second Reading Passed	57 Click to view Recorded Media
House	4/03/2023	3/21/2023	Third Reading Passed (138-0)	58 Click to view Recorded Media
Senate	4/03/2023	3/21/2023	Returned Passed	58AClick to view Recorded Media
Post Passage	5/03/2023	5/03/2023	Approved by the Governor - Chapter 307
			Text - Chapter - Income Tax - Automated External Defibrillator Tax Credit (Joe Sheya Act)

File Code

Subjects

Statutes