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AR SB667
Bill
Status
10/15/2021
Primary Sponsor
Breanne Davis
Click for details
AI Summary
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Creates an income tax credit for businesses that purchase and install one or more changing tables in public restrooms within their place of business.
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Defines "changing table" as a table or other device used to change a child's or an adult's diaper or clothes.
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Limits the annual income tax credit to the amount of income tax due by the taxpayer in that tax year.
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Allows unused income tax credits to be carried forward for one year following the tax year in which the credit was earned.
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Effective for tax years beginning on or after January 1, 2021.
Legislative Description
To Amend The Income Tax Laws; And To Create An Income Tax Credit For A Business That Installs A Changing Table Within Its Place Of Business.
Last Action
Died in Senate Committee at Sine Die adjournment.
10/15/2021