Relating to railroads; prescribing an effective date.
Catchline/Summary:
Removes tiers, based on length of track or public ownership of railroad, that establish distinction between types of short line railroads for purposes of determining amount of tax credit allowed for rehabilitation of short line railroad. Removes tiers, based on length of track or public ownership of railroad, that establish distinction between types of short line railroads for purposes of determining amount of tax credit allowed for rehabilitation of short line railroad.
Applies to tax years beginning on or after January 1, 2024, and before January 1, 2026.
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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HB 3477 Joint Committee On Transportation
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