State Status
No Preemption
Legislative Summary
SB8-(tax credit)-An Act concerning Income Tax Credit for Smoking Prohibition on Business Premises - Failed
This bill gives a corporation/business owner an income tax credit for making the establishment that they own or operate smokefree AND for allowing smoking as permitted under state and local regulations. The second qualifier seems to indicate that a business need only follow the state and local laws regarding tobacco control in order to qualify for a tax credit and not actually make any place smokefree.
Preemptive Action
No
Anti-Preemptive Clause
No