The proposed bill amends the Income Tax Act of 1967 by adding a new section, Sec. 281, which allows qualified taxpayers to claim a credit against their income tax for qualified user fees incurred during the tax year, starting from January 1, 2026. A "qualified taxpayer" is defined as a resident of a township with a population between 10,000 and 15,000 in a county with over 1.5 million residents, or an individual whose predominant place of employment is in such a township. The bill specifies that the credit can be claimed for user fees incurred when a public service facility is the only means of transportation to and from the township.

Additionally, the bill outlines that if the credit exceeds the taxpayer's tax liability, the excess amount will be refunded. The Department of Treasury may require reasonable proof from taxpayers regarding the qualified user fees claimed. Definitions for terms such as "qualified user fees," "public service facility," and "user fees" are also provided to clarify the scope of the credit.

Statutes affected:
Senate Introduced Bill: 206.1, 206.847