(2) A certification for the applicant described in
section 1805-H.
(3) An itemized list of equipment purchased, including
price and date of purchase.
(4) Any other information required by the department.
(b) Procedure.--The application shall be attached to the
applicant's annual tax return required to be filed under Article
III.
Section 1804-H. Tax credit.
(a) General rule.--A taxpayer may claim a tax credit against
the taxpayer's qualified tax liability incurred in the taxable
year for which the tax credit was approved.
(b) Joint return.--A tax credit granted under this article
may be applied to the spouse of an eligible applicant if both
the eligible applicant and the spouse report income on a joint
income tax return.
(c) Maximum credit.--
(1) A taxpayer who qualifies under subsection (a) may
claim a tax credit up to the amount of qualified purchases
made but the credit shall not exceed $500 in a single taxable
year.
(2) The department may not award more than $10,000,000
in tax credits in a single taxable year.
(3) If the total amount of eligible tax credits claimed
under this article in a taxable year exceeds $10,000,000, the
department shall equally divide the amount of the tax credit
per applicant.
Section 1805-H. Certification.
Prior to submitting an application to the department under
this article:
(1) The taxpayer must sign and submit the application to
the chief or supervisor of the volunteer emergency service
organization where the taxpayer serves.
(2) The chief or supervisor and another officer of the
volunteer emergency service organization must sign the
application attesting to the individual's status as a
volunteer with that specific organization.
Section 1806-H. Carryover, carryback and refund.
A tax credit may not be carried back, carried forward or used
to obtain a refund.
Section 1807-H. Guidelines.
The department shall adopt guidelines and regulations as
necessary to administer this article.
Section 2. This act shall apply to tax years beginning after
December 31, 2019.
Section 3. This act shall take effect immediately.
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