| || |
DIGEST OF INTRODUCED BILL
Crime prevention income tax credit. Provides an income tax credit to a landlord who offers incentives to tenants for reporting criminal activities that result in the arrest and successful prosecution of an individual for the crime of murder, battery, kidnapping, sexual assault, an offense related to a controlled substance, or criminal mischief. Specifies that incentives may include only a cash reward, one to six months of free rent, and one to six months of free utilities. Requires the prosecuting attorney to document to the landlord that the tenant making the report was the cause of the apprehension and that the information provided by the tenant led to the conviction of the individual committing the crime. Requires the landlord to submit documentation to the state for the tax credit. Provides that the tax credit is 100% of the value of the incentive received by the tenant as certified by the tenant.