Amend the bill, as and if amended, page 28, line 6, by inserting an appropriately numbered new SECTION to read:
/ SECTION __. A. Article 25, Chapter 6, Title 12 of the 1976 Code is amended by adding:
"Section 12-6-3780. A taxpayer with a motor vehicle registered in this State is allowed a refundable credit against the income taxes imposed pursuant to this chapter in an amount equal to the average motor fuel user fee incurred by motorists as a result of increases in the motor fuel user fee pursuant to Section 12-28-310( ). A taxpayer with more than one motor vehicle registered in his name is allowed a tax credit pursuant to this section for each motor vehicle registered in his name. Married taxpayers filing jointly are allowed a tax credit pursuant to this section for each registered motor vehicle in the household."
B. Beginning in tax year 2017, and for each tax year thereafter the Department of Revenue shall calculate the amount of the credit that may be claimed.
C. This SECTION takes effect upon approval of the Governor and applies to tax years after tax year 2016. /
Renumber sections to conform.
Amend title to conform.