SB752 - Numerous Changes to Tax Laws Incl. Numerous Changes to Tax Laws Incl.
Any unauthorized disclosure is punishable as a Class D felony.
This act deems the residency requirement fulfilled for claimants who die before December 31 and who meet all of the other qualifications for the credit. This act also clarifies that a disability need not occur after gainful employment in order to qualify for the credit. Currently, the Department of Revenue interprets the law to require a disabled person to have been gainfully employed prior to such disability in order to qualify for the credit. Currently, an income limitation is placed on sole proprietors, corporations and partnerships. This section is also amended to allow a court or the Administrative Hearing Commission to award the Department of Revenue reasonable litigation expenses if the tribunal finds the position of the party to be patently frivolous.