SB 985

This bill creates a refundable individual income tax credit for costs incurred

and paid by an individual in the year to which the claim relates for instructional costs

and required materials and fees for an instructional program that results in the

individual becoming a certified nursing assistant. Under the bill, the maximum

credit that a claimant may claim is $1,500, and an individual may claim the credit

only once. The bill prohibits an individual from claiming the credit unless he or she

has worked as a CNA for at least 12 consecutive months on a full-time basis. Because

the credit is refundable, if the amount of the claim for which a claimant is eligible

exceeds the claimant's tax liability, the difference will be paid to the claimant by

check.