SB 96

Income tax credit; braille labeling program. Creates a nonrefundable individual and corporate income tax credit, as applicable, for taxable years 2026 through 2030 for up to $50,000 of expenditures incurred in the development and implementation of a braille labeling program on products, items, or packages sold in or shipped to the Commonwealth. The bill specifies that the aggregate amount of such credits allowed for all taxpayers in a taxable year is $1 million.