DIGEST OF SB17 (Updated February 2, 2006 4:56 pm - DI 84)

Income tax credit for toll road tolls. Provides an income tax credit to individuals who pay tolls to drive on the Indiana toll road for a non-business purpose. Provides that the amount of the tax credit may not exceed the lesser of $300 or one-half 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.