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DIGEST OF INTRODUCED BILL
Income tax credit for sales tax paid for heating. Provides a state tax liability credit for a taxpayer: (1) who receives heating energy from a heating energy supplier; and (2) whose household federal adjusted gross income does not exceed 200% of the federal income poverty level. Provides that the amount of the credit equals the lesser of: (1) the amount of sales tax paid by the taxpayer in transactions involving the sale of heating energy to the taxpayer during the taxable year; or (2) $58.