SB 624

Allowing an individual or a business entity to claim a credit against the State income tax for the first $500 of the purchase price of an automated external defibrillator purchased for use at a restaurant location in the State with annual gross income of at least $400,000, subject to certain limitations; prohibiting the credit from being claimed more than once by an individual or business entity for each restaurant location; applying the Act to all taxable years beginning after December 31, 2022, but before January 1, 2028; etc.

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