Amendment ID: S2407-14-R1

Redraft Amendment 14

Tax Credit for Tobacco Cessation

Messrs. Tarr and O'Connor move that the proposed new text be amended by inserting after section _ the following new section:-

"SECTION_. section 6 of chapter 62 as appearing in the 2018 official edition is hereby amended by inserting after clause (v) the following new clause (w):-(w) A taxpayer shall be allowed a credit equal to $500 on qualified purchases of (i) tobacco use cessation counseling and (ii) all United State Food and Drug Administration approved tobacco cessation products"