HB4507 HFA Foster 2-26 #1

Chakmakian 3260

Delegate Foster moved to amend the Committee Substitute for the bill on page 1, section 120, line 6, following the word “façade” and the period by adding, “No applicant may qualify for this tax credit if, when the applicant begins to claim the credit and throughout the time period within which the credit is claimed, the taxpayer is in arrears in the payment of any tax administered by the Tax Division, or the taxpayer is delinquent in the payment of any local or municipal tax; or the taxpayer is delinquent in the payment of property taxes on the property containing the façade being replaced when the applicant begins to claim the credit and throughout the time period within which the credit is claimed. ”; and

On page 2, section 120, line 34, following the word “facade” and the period, by adding “The rules must also provide for what information must accompany any claim for the tax credit for the determination that the taxpayer is not in arrears in the payment of any tax administered by the Tax Division, is not delinquent in the payment of any local or municipal tax, nor is the taxpayer delinquent in the payment of property taxes on the property containing the façade being replaced.”; and

On page 3, section 23h, line 6, following the word “façade” and the period by adding “No applicant may qualify for this tax credit if, when the applicant begins to claim the credit and throughout the time period within which the credit is claimed, the taxpayer is in arrears in the payment of any tax administered by the Tax Division, or the taxpayer is delinquent in the payment of any local or municipal tax; or the taxpayer is delinquent in the payment of property taxes on the property containing the façade being replaced when the applicant begins to claim the credit and throughout the time period within which the credit is claimed.“;and

On page 4, section 23h, line 34, following the word “facade” and the period, by adding “The rules must also provide for what information must accompany any claim for the tax credit for the determination that the taxpayer is not in arrears in the payment of any tax administered by the Tax Division, is not delinquent in the payment of any local or municipal tax, nor is the taxpayer delinquent in the payment of property taxes on the property containing the façade being replaced.”.

Adopted

Rejected