Allowing an individual a credit against the State income tax equal to 50% of the renovation costs incurred during the taxable year to provide accessibility and visitability features to an existing home; providing that the credit may not exceed $5,000; requiring applicants to file a specified application and an amended return; applying the Act to all taxable years beginning after December 31, 2017; requiring the Department of Housing and Community Development to administer the credit which may not exceed $1,000,000 in a calendar year; etc.
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( 10-741 )
Last Updated: 2/3/2020 2:33 PM