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Introduced Senate Bill (S)

DIGEST

Distribution of taxes based on tax levies. Provides that after 2015 if a distribution of excise taxes or local option income taxes to a taxing unit is based on the amount of a taxing unit's property tax levy, the calculation of the distribution is to be based on the amount of the taxing unit's property tax levy after subtracting any circuit breaker property tax credits that are provided to taxpayers of the taxing unit for property located in the taxing unit. Distribution of taxes based on tax levies. Provides that after 2015 if a distribution of excise taxes or local option income taxes to a taxing unit is based on the amount of a taxing unit's property tax levy, the calculation of the distribution is to be based on the amount of the taxing unit's property tax levy after subtracting any circuit breaker property tax credits that are provided to taxpayers of the taxing unit for property located in the taxing unit.