AN ACT TO AUTHORIZE AN INCOME TAX CREDIT FOR CERTAIN TAXPAYERS THAT PROVIDE TRANSITIONAL HOUSING FOR INDIVIDUALS WHO AFTER RELEASE FROM INCARCERATION FOR CONVICTION OF A MISDEMEANOR OR FELONY OFFENSE ARE UNABLE TO OBTAIN, OR ENCOUNTER DIFFICULTY IN OBTAINING, HOUSING WHILE THE PERSONS ATTEMPT TO TRANSITION FROM INCARCERATION TO SOCIETY AND ACHIEVE OR MAINTAIN INDEPENDENCE; TO PROVIDE THE AMOUNT OF THE TAX CREDIT; TO LIMIT THE AMOUNT OF THE TAX CREDIT THAT MAY BE CLAIMED IN A TAXABLE YEAR; AND FOR RELATED PURPOSES.