Creates deduction from franchise tax and personal income tax for costs of acquiring or improving a child care facility operated for profit; creates deduction from corporation tax, franchise tax, personal income tax and tax on banks for costs of acquiring or improving a child care facility operated primarily for children of taxpayer's employees.
Creates deduction from franchise tax and personal income tax for costs of acquiring or improving child care facility operated for profit; creates deduction from corporation tax, franchise tax, personal income tax and tax on banks for costs of acquiring or improving a child care facility operated primarily for children of taxpayer's employees.
Raises tax credits for long-term care insurance from twenty percent to fifty percent; applies to the corporation tax, franchise tax on business corporations, personal income tax, and franchise tax on insurance corporations.
Establishes business franchise, personal income and insurance franchise tax credits for the expenses of employer provided or sponsored child care.
Increases from 20% to 100% the portion of real property taxes that a manufacturer may take as a business franchise or personal income tax credit.
Provides for a corporate franchise tax check-off and a personal income tax check-off for taxpayer gifts for diabetes research and education; establishes the diabetes research and education fund.
Provides for a corporate franchise tax check-off and a personal income tax check-off for taxpayer gifts for diabetes research and education; establishes the diabetes research and education fund.
Relates to conducting studies on personal income tax brackets and the corporate franchise tax.
Establishes a forestry stewardship and habitat conservation credit for personal income and business franchise taxes.
Establishes a forestry stewardship and habitat conservation credit for personal income and business franchise taxes.