HCS/HB 227 - This act authorizes a nonrefundable individual income tax credit for fifty percent of the cost of the construction of a storm shelter or two thousand dollars, whichever is less. Any storm shelter manufactured or produced in the United States which is built on or after January 1, 2003, will be eligible for the tax credit. The provisions of the act will expire six years from the effective date if not reauthorized. JASON ZAMKUS
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