Loading chat...

AR SB356

Bill

Status

Introduced

2/23/2021

Primary Sponsor

David Wallace

Click for details

Origin

Senate

93rd General Assembly (2021 Regular)

AI Summary

  • Extends the construction commencement date for qualified steel specialty products manufacturing facilities from January 1, 2017 to January 1, 2021
  • Updates the closing date certification requirement from July 1, 2018 to July 1, 2023 for verifying that capital acquisition, site securing, engineering services, equipment purchase, and initial construction have occurred
  • Establishes tiered tax credit limits for public retirement systems based on total facility investment: $4,000,000 for $200-275 million investments, $5,000,000 for $275-350 million investments, and $6,500,000 for $350 million or greater investments
  • Applies effective date of January 1, 2021 for tax years beginning on or after that date

Legislative Description

To Amend The Law Governing The Income Tax Credit For Waste Reduction, Reuse, Or Recycling Equipment; And To Amend The Definition Of “qualified Specialty Steel Products Manufacturing Facility”.

Last Action

Sine Die adjournment

10/15/2021

Committee Referrals

Revenue & Taxation2/23/2021

Full Bill Text

No bill text available