Introduced by Rep. Dennis M. O'Brien (R) on January 26, 2009, to create a tax credit for a business that installs a single-stall family restroom. The amount of the tax credit would be the lesser
of $1,500 or the amount of tax paid in conjunction with operation of the business during the taxable year in which the restroom was installed, provided that:
(1) an occupancy permit is presented with the tax return indicating that a restroom has been installed which meets the requirements of this act; and(2) a sign is posted indicating that the restroom is available for use by families, single users and handicapped persons.
Referred to the House Finance Committee on January 26, 2009.