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AR HB1421

Bill

Status

Passed

3/25/2011

Primary Sponsor

Mike Patterson

Click for details

Origin

House of Representatives

88th General Assembly (2011 Regular)

AI Summary

  • Updates the definition of "economically distressed area" to use 2010 Census income data instead of 2000 Census data for determining poverty level thresholds.

  • Expands the geographic qualification requirement from within 5 miles to within 30 miles of a national scenic byway for geotourism tax credit eligibility.

  • Increases the maximum annual geotourism tax credit investment amount from $100,000 to $250,000 per tax year.

  • Extends the expiration date of the Delta Geotourism Incentive Act from the end of tax year 2016 to the end of tax year 2021.

  • Changes the effective date for the act from January 1, 2009 to January 1, 2011.

Legislative Description

To Extend The Expiration Date Of The Delta Geotourism Incentive Act Of 2007 And To Increase The Maximum Geotourism Income Tax Credit.

Last Action

House Notification that HB1421 is now Act 738

3/25/2011

Committee Referrals

Revenue & Taxation2/28/2011
Revenue and Taxation2/15/2011

Full Bill Text

No bill text available