DIGEST OF INTRODUCED BILL
Penal county option income tax. Allows a county to increase its county income tax rate by 0.25% to finance county penal operations. Provides that money distributed to finance county penal operations is distributed before the rest of the county's distributive shares. Requires a county penal facility that receives county option income tax revenue to maintain its current level of operational funding from the county general fund. Provides that the combined tax rate for a county that imposes a county option income tax under these provisions and a county economic development income tax may not exceed 1.25%.