Expanding the income tax credit for qualified railroad track maintenance expenditures to allow credits against certain premium taxes, privilege fees and privilege taxes and allowing the transfer of unused credits to any individual or entity subject to such taxes.

Where it is in the process

Plain-English Summary

This bill expands a tax credit for railroad track maintenance. It allows this credit to be used against certain premium and privilege taxes, not just income taxes. Additionally, businesses that are subject to these specific taxes can now receive unused credits from railroad companies.

No official summary on file for this bill · generated by Gemini 2.5 Flash from its full text

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