Loading chat...

AR SB543

Bill

Status

Passed

4/26/2021

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.

  • Changes the facility closing date certification deadline from July 1, 2018 to July 1, 2023, by which necessary capital acquisition and borrowing must be completed.

  • Establishes tiered annual tax credit limits for public retirement systems based on total facility investment: $4,000,000 for $200-275 million investment, $5,000,000 for $275-350 million investment, and $6,500,000 for $350 million or more investment.

  • Requires facilities to melt scrap steel in an electric arc or similar furnace to produce specialty steel products including billets, structural shapes, reinforcing bars, coiled reinforcing bars, wire rods, and merchant bars.

  • Effective for tax years beginning on or after January 1, 2021.

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

Notification that SB543 is now Act 895

4/26/2021

Committee Referrals

Revenue and Taxation4/8/2021
Revenue & Taxation3/16/2021

Full Bill Text

No bill text available