HF 1061

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; providing an income tax credit 
  1.3             for certain employers that provide immunizations to 
  1.4             employees; amending Minnesota Statutes 1998, section 
  1.5             290.06, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 290.06, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 26.  [CREDIT FOR HEPATITIS A IMMUNIZATION.] A 
  1.10  taxpayer may take as a credit against the tax due under this 
  1.11  chapter an amount equal to 50 percent of the cost incurred by 
  1.12  the taxpayer to provide hepatitis A immunizations for employees 
  1.13  of the taxpayer who are employed at a restaurant or food service 
  1.14  establishment located in this state.  The cost eligible for the 
  1.15  credit may not exceed the usual and customary fee that would be 
  1.16  paid for immunizations against hepatitis A under a state 
  1.17  sponsored health insurance program.  The credit allowed may not 
  1.18  exceed the tax due under this chapter. 
  1.19     Sec. 2.  [EFFECTIVE DATE.] 
  1.20     Section 1 is effective for taxable years beginning after 
  1.21  December 31, 1998.