A tax credit for transportation services for blind workers. (FE)

What it does

Summary by the Legislative Reference Bureau, the Legislature's nonpartisan drafting office. It's their wording, not ours.

This bill creates a nonrefundable income tax credit for the costs of transportation services paid by a person considered blind for federal income tax purposes for certain transportation between the person's residence and place of employment. The transportation services eligible for the credit must be provided by mass transit, paratransit, taxicab, or a transportation network company. The credit is equal to 50 percent of the cost of those transportation services paid during a taxable year, and is limited to a maximum credit of $1,500 per taxable year. A claimant may not claim a credit under the bill for amounts paid if funds from an ABLE account under section 529A of the Internal Revenue Code are used for the payment and the person who deposited those funds into the ABLE account claimed a state individual income tax subtraction for depositing the funds. Federal law allows individuals to establish ABLE accounts, which are tax-exempt savings accounts for paying for certain qualified expenses for a beneficiary with a disability, and current law authorizes a state individual income tax subtraction for certain amounts deposited into an ABLE account.

Who's behind it

4 senators are its authors⁠. 2 are Democrats and 2 are Republicans.

26 more lawmakers signed on in support⁠.

What it would cost

State agencies filed a cost estimate. Each opens as a PDF from the Legislature.

• Fiscal Estimate From DOR

Versions and amendments

Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.

• Amendment Histories
• LC Amendment Memo