- Introduced -

SB 751 - This act authorizes an income tax credit for operators of bowling alleys in an amount equal to ten percent of the purchase price of the machinery and equipment required for bowling. The taxpayer is required to apply for the credit to the Director of the Department of Economic Development, who then certifies to the Director of the Department of Revenue whether the taxpayer has made purchases which qualify for the credit. The credit may be carried over for up to four years and may be assigned to a third party.

RUSS HEMBREE