Gives state income tax credit to volunteer firefighters and members of volunteer ambulance corps in good standing up to $1200; requires such member must be in good standing for a minimum of five years and maintain continued eligibility.
Exempts books, magazines, pamphlets and other related items sold at a primary or secondary school facility or at a library at a book fair organized, hosted or sponsored by an organization established for educational purposes, including but not limited to a parent-teacher association, booster club, or a similar school-based association which supports school activities, or a friends of the library organization from sales and compensating use taxes.
Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500; must be in good standing for a minimum of five years and maintain continued eligibility.
Creates tax parity by imposing a six percent tax on all combative sport event ticket sales; taxes gross receipts from broadcasting rights and digital streaming over the internet of combative sport events.
Expands the solar energy system equipment tax credit to cover solar energy system equipment installed in a community solar array; defines "community solar array" to mean a location other than a person's principal residence where solar energy system equipment is owned and installed for use in such person's principal residence.
Exempts railroad rolling stock from sales and compensating use taxes; defines "railroad rolling stock" as a device, which is used exclusively upon stationary rails or tracks to transport goods, commodities, or equipment, including, but not limited to, flat cars, box cars, gondolas, hopper cars, or other freight railroad cars.
Permits consent for service in the form of magnetic tape or through electronic means for certain collection procedures by the sheriff's office or an officer or employee of the department of taxation and finance.
Creates a disabled person retrofit tax credit; provides a tax credit that is equal to thirty percent of the cost of expenditures, up to $5,000 for making qualified improvements.
Establishes the building and fire code adherence tax credit which provides a tax credit to property owners who spend money to update a property to adhere to current applicable building and fire codes.