SB 481 - Current law provides for a tax credit for the costs of making all or a portion of a taxpayer's dwelling accessible to an individual with a disability who permanently resides with the taxpayer, with such tax credit to expire on December 31, 2019. This act extends the tax credit until December 31, 2025. This act is identical to HB 1013 (2019), HB 1060 (2019), and to a provision contained in HCS/SB 87 (2019), and is substantially similar to a provision contained in HCS/SCS/SBs 632 & 675 (2018) and SS/HB 655 (2017).
JOSHUA NORBERG