HB 2414

Abstract

Creates income or corporate excise tax credit for taxpayer that pays salary or wages of employee while employee misses work to attend jury service, or for self-employed individual unable to engage in trade or business because of jury service. Modifies juror fee provisions. Increases juror fee in circuit court to $50 per day. Requires self-employed individual eligible for tax credit to waive fee. Applies to tax years beginning on or after January 1, 2024, and before January 1, 2030. Takes effect on 91st day following adjournment sine die.