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)
§ 4403. Establishment.
There is established a tax credit program to be known as the
Returning Heroes Supplemental Tax Credit Program. The program
shall provide supplemental tax credits to taxpayers who receive
a Federal Returning Heroes Tax Credit and meet the program
requirements.
§ 4404. Application.
(a) General rule.--By September 15, 2021, a taxpayer must
submit an application and proof to the department of all Federal
Returning Heroes Tax Credits that were awarded to the taxpayer
during tax years 2020 and 2021. By September 15 of each
subsequent year, a taxpayer must submit an application and proof
to the department of all Federal Returning Heroes Tax Credits
that were awarded to the taxpayer in the prior taxable year.
(b) Amount.--A taxpayer who receives a Federal Returning
Heroes Tax Credit shall be eligible to receive from the
department a supplemental tax credit of $2,000.
(c) Notification.--By December 15 of the calendar year
following the close of the taxable year during which a Federal
Returning Heroes Tax Credit was awarded to the taxpayer, the
department shall notify the taxpayer if its supplemental tax
credit application was approved or denied. If the application is
denied, the department shall state the reasons for the denial,
including a description of deficiencies in the application.
§ 4405. Carryover, carryback, refund and assignment.
(a) Carryover.--If the taxpayer cannot use the entire amount
of the supplemental tax credit for the taxable year in which the
supplemental tax credit is first approved, the excess may be
carried over to the succeeding taxable years and used as a
credit against the qualified tax liability of the taxpayer for
20210HB1207PN1268 - 3 -
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