Proyectos de ley › 89.ª Asamblea General
Providing a nursing home visitation shelter tax credit available against the individual and corporate income taxes, and including effective date and applicability provisions
Dónde está ahora
- Hecho: Presentado1 de marzo de 2021
- Hecho: Subcomité2 de marzo de 2021
- Se detuvo: Comité del SenadoMurió al terminar la Asamblea General
- Sigue: Lo aprueba el Senado
- Sigue: Comité de la Cámara
- Sigue: Lo aprueba la Cámara
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2022 terminó el 24 de mayo de 2022, 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 nursing home visitation shelter tax credit available against the individual and corporate income taxes. The amount of the credit equals percent of the cost of constructing a nursing home visitation shelter, not to exceed $100,000 per application. The bill defines “nursing home visitation shelter” to mean a newly constructed or renovated meeting area located within a nursing home or on the grounds of the nursing home designed for nursing home residents to meet with friends and family members in a low-risk setting to reduce the spread of disease.
Lea la explicación completa
The bill defines “meeting area” to mean an area with proper ventilation that may be easily sanitized while also allowing for ease of communication with social distancing. The bill requires the department of aging (department), in consultation with the department of revenue, to develop a system for the application, review, and authorization of nursing home visitation shelter tax credits and to control the issuance of tax credit certificates to taxpayers. To claim a tax credit under the bill, a taxpayer must include one or more tax credit certificates issued by the department with the taxpayer’s return. The aggregate amount of the credit available in a calendar year shall not exceed $5 million. The tax credit is not refundable but any credit in excess of tax liability may be credited to the tax liability for the following five years or until depleted, whichever is earlier. The bill takes effect upon enactment and applies retroactively to tax years beginning on or after January 1, 2021.
Senate subcommittee
Named March 2, 2021. 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)
Modifica§422.33
Cabildeo
0 a favor · 0 en contra · 2 indecisos · Quiénes →
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