Introduced House Bill (H)

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Co-Authored by

DIGEST

Public safety local option income tax. Provides that for the first two years after a local option income tax for public safety (public safety LOIT) is adopted, a county or municipality that receives revenue from a public safety LOIT may use the public safety LOIT only to increase the total amount available for expenditure for public safety purposes. Provides that for the first two years after a public safety LOIT is adopted, the public safety LOIT may not be used to reduce or replace revenue devoted to public safety purposes from any other source of revenue. Public safety local option income tax. Provides that for the first two years after a local option income tax for public safety (public safety LOIT) is adopted, a county or municipality that receives revenue from a public safety LOIT may use the public safety LOIT only to increase the total amount available for expenditure for public safety purposes. Provides that for the first two years after a public safety LOIT is adopted, the public safety LOIT may not be used to reduce or replace revenue devoted to public safety purposes from any other source of revenue.