Title: Cigarette Tax for Small Business Employee Health Care
Vote Smart's Synopsis:
Vote to table an amendment that would use revenue generated by a proposed cigarette tax to provide tax credits to small businesses that offer health care coverage to their employees.
-Provides tax credits of up to $300 for costs incurred by taxpayers who participate in a program to stop smoking or a cancer screening (Sec. 4).
-Provides tax credits of up to $300 per employee for each small business that claims federal income deduction for employee health insurance premiums (Sec. 4).
-Requires $5 million from the revenue generated by the cigarette tax to be appropriated for the income tax credits for programs to stop smoking, $4 million to the cancer screening tax credits, and the remainder to the small business health care tax credit (Sec. 1).
NOTE: A LEGISLATOR MAY MOVE TO TABLE ANY PENDING LEGISLATION, THUS HALTING FURTHER CONSIDERATION. A "YEA" VOTE IS IN SUPPORT OF HALTING FURTHER CONSIDERATION, AND A "NAY" VOTE IS IN SUPPORT OF FURTHER CONSIDERATION. TABLING MOTIONS ARE OFTEN USED TO KILL LEGISLATION.