Relating to capital improvements income tax credit; prescribing an effective date.
Catchline/Summary:
Creates income tax credit for capital improvements to business facilities or homes that are commenced prior to September 30, 2011, or effective date of Act, whichever is later. Creates income tax credit for capital improvements to business facilities or homes that are commenced prior to September 30, 2011, or effective date of Act, whichever is later. Limits amount each taxpayer may claim. Establishes requirements for certification of capital improvements.
Applies to tax years beginning on or after January 1, 2011.
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
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HB 2657 House Committee On Transportation and Economic Development
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