SB 0016 Authorizes income tax credit of 50% of eligible expenditures requirements of Americans with Disabilities Act
LR Number:L0532.01I Fiscal Note:0532-01
Committee:Ways and Means
Last Action:05/14/99 - 009 S Calendar S Bills for Perfection w/SCA 1 Journal page:
Effective Date:August 28, 1999
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Current Bill Summary

SCS/SB 16 - This act authorizes a state income tax credit equal to fifty percent of all expenditures incurred by a small business to comply with the provisions of the Americans with Disabilities Act of 1990 which are made to remove architectural, communication, physical or transportation barriers which prevent a business from being accessible to, or usable by, individuals with disabilities. The credit cannot be refunded or transferred.

The act has an effective date of January 1, 2000, and applies to all taxable years beginning after December 31, 1999. Similar provisions of this act are contained in CCS/SS/SCS/HS/HB 516 (TAT).