| || |
DIGEST OF INTRODUCED BILL
Income tax credit for toll road charges. Provides an income tax credit to individuals who pay tolls to drive on the Indiana toll road for a nonbusiness purpose. Provides that the amount of the tax credit may not exceed the lesser of $300 or 50% of the amount of tolls paid by an individual during the taxable year. Provides that the tax credit may not exceed an individual's adjusted gross income tax liability.