Rep. OTT proposes the following Amendment No. to S. 233 (COUNCIL\DG\233C009.NBD.DG22):

Reference is to Printer's Date 4/28/22-H.

Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:

/SECTION ___. A. Section 12-36-2110(A)(1)(e) of the 1976 Code is amended to read:

"(e) trailer or semitrailer, pulled by a truck tractor, as defined in Section 56-3-20, livestock trailers, and horse trailers, but not including house trailers or campers as defined in Section 56-3-710 or a fire safety education trailer;"

B.This SECTION takes effect January 1, 2022. For any sale of livestock trailers in this State occurring on January 1, 2022, and until the effective date of this act for which the full amount of sales tax was paid, the purchaser may claim an income tax credit equal to the difference of the amount of the sales tax paid and the applicable maximum tax. /