Providing a tax credit for car registration fees paid by a disabled veteran available against the individual income tax, and including retroactive applicability provisions

Progress

1. Introduced
   February 11, 2026
2. Subcommittee
   —
3. Committee
   —
4. Passed Senate
   —
5. Passed House
   —
6. Signed
   —

Died at end of session The General Assembly adjourned on May 3, 2026. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill provides a tax credit for car registration fees paid by a disabled veteran with a 100 percent disability rating that is available against the individual income tax.105 (annual registration fee) for the year. The bill defines a veteran with a 100 percent disability rating. The tax credit is refundable. In lieu of claiming a refund, the taxpayer may elect to have the overpayment shown on the taxpayer’s final, completed return credited to the tax liability for the following tax year. The department of revenue may adopt rules pursuant to Code chapter 17A to administer the bill.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text