Relating to short line railroads; prescribing an effective date.
Catchline/Summary:
Creates tax credit for short line railroad rehabilitation projects. Creates tax credit for short line railroad rehabilitation projects. Provides for certification and administration] of tax credits by Department of Revenue] Transportation. Limits total amount of potential tax credits available for short line railroad rehabilitation projects in biennium.
Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026.
Takes effect on 91st day following adjournment sine die.
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HB 2978 Joint Committee On Tax Expenditures
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