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HB 23-1129

signed

Tax Credit Lifebuoy Apparatus

Plain-English Summary

AI-generated

House Bill 23-1129, now signed into law, provides a $1,500 state income tax credit for residents who purchase and install lifebuoys in subdivisions that have bodies of water. This tax credit can be claimed only once per lifebuoy and must be certified to the Department of Revenue by the purchaser. Since the bill has been signed, it is now law, meaning eligible taxpayers can start claiming this credit beginning January 1, 2023.

Official Summary

The bill establishes a state income tax credit for the purchase and installation of a lifebuoy apparatus in a subdivision with a body of water beginning January 1, 2023. The tax credit is for $1,500 per lifebuoy apparatus purchased and installed in the subdivision by an eligible purchaser. The tax credit may be claimed only once per lifebuoy apparatus and is not refundable, but may be carried forward up to 5 years. An eligible purchaser must certify to the department of revenue each lifebuoy apparatus purchased and installed during each tax year for which the credit is claimed.(Note: This summary applies to this bill as introduced.)

Details

Chamber
House
First action
2023-05-11
Latest action
2023-01-30
Last action desc.
Introduced In House - Assigned to Finance
OpenStates
View source ↗

Sponsors

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