Proyectos de ley › 88.ª Asamblea General
Creating a home retrofitting tax credit available against the individual income tax, and including applicability provisions
Dónde está ahora
- Hecho: Presentado26 de febrero de 2019
- Hecho: Subcomité26 de febrero de 2019
- Se detuvo: Comité de la CámaraMurió al terminar la Asamblea General
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del Senado
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2020 terminó el 14 de junio de 2020, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
La explicación oficial está en inglés; todavía no hay resumen en palabras sencillas.
This bill creates a home retrofitting tax credit against the individual income tax. The bill lists numerous “home retrofitting” projects that qualify for the credit which relate to providing accessibility to a qualifying residential home. The bill defines “qualifying residence” to mean the same as defined in section 163 of the Internal Revenue Code which is owned by a person years of age or older. The bill defines “qualified person” to mean a certified aging-in-place specialist or a universal design certified professional.
Lea la explicación completa
The amount of the credit shall not exceed $5,000 of the actual costs of the home retrofitting project on a qualified residence. The bill limits the credit to $30,000, in the aggregate, during the lifetime of the taxpayer. A credit provided in the bill in excess of tax liability is not refundable but the excess for the tax year may be credited to the tax liability for the following five years or until depleted, whichever occurs first. The department of revenue is required to develop a system for the application, review, and authorization of tax credits awarded pursuant to the bill and shall control the issuance of all tax credit certificates. The bill applies to tax years beginning on or after January 1, 2020.
House subcommittee
Named January 22, 2020. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Lo que cambia del Código de Iowa (Iowa Code)
Crea§422.12N
Cabildeo
4 a favor · 0 en contra · 8 indecisos · Quiénes →
Family tree
88th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title.
Similar bills
- HF 717 Creating a home retrofitting tax credit available against the individual income tax, and i…89th General Assembly · In committeeNearly identical
Matched by wording or an identical title.