HB 115 - This act authorizes a state income tax credit for eligible expenditures made by a small business to comply with the Americans with Disabilities Act of 1990. The credit is limited to no more than fifty percent of eligible access expenditures and cannot exceed five thousand dollars. The credit is not refundable or transferrable but may be carried forward to subsequent taxable years.

The act has an effective date of January 1, 2000, and applies to all taxable years beginning after December 31, 1999.

The act is similar to SB 16.
RUSS HEMBREE