HB1074: Income Tax - Automated External Defibrillator Tax Credit

Legislative Summary

Allowing an individual or a business entity to claim a credit against the State income tax for the first $500 of the purchase price of an automated external defibrillator purchased for use at a restaurant location in the State with annual gross income of at least $400,000; prohibiting the credit from being claimed more than once by any individual or business entity for each restaurant location; and providing certain other limitations.