SB 0146 | Authorizes state income tax credit for personal property tax paid on non-business motor vehicles |
Sponsor: | Goode | |||
LR Number: | S0271.01I | Fiscal Note: | 0271-01 | |
Committee: | Ways and Means | |||
Last Action: | 02/09/99 - Hearing Conducted S Ways & Means Committee | Journal page: | ||
Title: | ||||
Effective Date: | August 28, 1999 | |||
SB 146 - This act authorizes a state income tax credit for
personal property taxes paid on motor vehicles used primarily for
non-business purposes. The credit is phased in as follows: for
tax year 2000, a taxpayer is allowed to take 25% of the personal
property taxes paid on a motor vehicle; for tax year 2001, the
amount is increased to 50%; for tax year 2002, 75% of the
property taxes may be taken as a credit; and for tax year 2003
and subsequent years, the taxpayer is allowed to take as a credit
100% of the personal property taxes paid on motor vehicles.
RUSS HEMBREE