2005 Senate Bill 221

Tax breaks for allowing cell tower

Introduced in the Senate

Feb. 17, 2005

Introduced by Sen. Michelle McManus (R-35)

To authorize a nonrefundable $500 income tax credit for a landowner who allows the placement of a cell phone tower on his or her property, if the property is located in an area which is “underserved” by cell phone service, defined as one with a population of 70,000 or less.

Referred to the Committee on Agriculture, Forestry, and Tourism

May 24, 2005

Reported without amendment

With the recommendation that the substitute (S-1) be adopted and that the bill then pass.

May 25, 2005

Substitute offered

To reduce the proposed tax credit from $500 to $250.

The substitute passed by voice vote

Passed in the Senate 27 to 9 (details)

To authorize a nonrefundable $250 income tax credit for a landowner who allows the placement of a cell phone tower on his or her property, if the property is located in an area which is “underserved” by cell phone service, defined as one with a population of 70,000 or less.

Received in the House

May 25, 2005

Referred to the Committee on Tax Policy