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IN SB0200

Bill

Status

Introduced

1/9/2014

Primary Sponsor

Timothy Skinner

Click for details

Origin

Senate

2014 Regular Session

AI Summary

  • Provides a $1,000 tax credit against state income tax liability for each eligible returning veteran hired by an employer during a taxable year.
  • Defines an eligible returning veteran as an individual deployed on active duty in a U.S. military branch or reserve component within the two-year period immediately before hiring.
  • Credits are prorated based on hours worked: the credit amount equals $1,000 multiplied by the lesser of actual hours worked divided by 2,000 hours or one full credit.
  • Excess credits not used in the current year may be carried forward to up to four succeeding taxable years, but no carryback or refunds are allowed.
  • Applies to taxable years beginning after December 31, 2014, and takes effect July 1, 2014.

Legislative Description

Income tax credit for hiring returning veterans.

Last Action

First Reading: Referred to Appropriations

1/9/2014

Committee Referrals

Appropriations1/9/2014

Full Bill Text

No bill text available