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Bill

S 6120

Establishes a tax credit for the purchase of personal protective equipment (PPE) by employers

2025 Regular Session Introduced by Andrew Gounardes and 3 co-sponsors

The bill would create a tax credit for employers’ PPE purchases to reduce tax liability.

REFERRED TO BUDGET AND REVENUE
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WeVote Research Nonpartisan
Bill Summary · S 6120

Summary of Bill S 6120 — PPE Purchase Tax Credit for Employers

Overview

S 6120 is a bill introduced on March 5, 2025 that establishes a tax credit for the purchase of personal protective equipment (PPE) by employers. The bill is currently in the legislative process and has been REFERRED TO BUDGET AND REVENUE.

Purpose and Intent

  • The stated aim, as inferred from the title, is to incentivize employers to acquire PPE by providing a tax credit against liability for PPE purchases.
  • The referral to the Budget and Revenue committee suggests that the bill will undergo fiscal analysis and that revenue impact and budgetary considerations will be evaluated as part of the legislative review.

Key Provisions and Changes (available information)

  • Note: The full text of the bill is not provided in the summary. As a result, specific provisions such as the exact credit amount, eligibility criteria, allowed PPE categories, caps, and carryover rules are not disclosed here.
  • Typical provisions likely to be addressed in a PPE tax credit proposal (not specified in the bill text provided) would include:
    • Eligible taxpayers: which employers qualify (e.g., size, industry, location).
    • Eligible PPE: the types of equipment included (masks, gloves, gowns, face shields, sanitizing products, etc.).
    • Credit amount and calculation: whether it is a fixed dollar amount, a percentage of eligible purchases, or a tiered structure.
    • Limits and duration: annual cap, total program duration, sunset clause, and carryforward/recapture rules.
    • Documentation and compliance: required records, attestation, and audit authorities.
    • Interaction with other credits and taxes: whether the credit is refundable or nonrefundable, and interplay with federal credits.

Affected Parties

  • Primary beneficiaries: Employers that purchase PPE for employees or operations.
  • Administrators: State or provincial tax authority responsible for administering the credit, compliance monitoring, and issuance of credits.
  • Indirect effects: Employees and workplace safety programs could be impacted through improved PPE availability and safety practices.

Procedural and Timeline Aspects

  • Introduced: March 5, 2025.
  • Current status: Referred to Budget and Revenue.
  • Next steps: The bill will undergo committee consideration (including potential fiscal analysis), amendments, and potentially floor passage. If enacted, the bill will specify effective dates and any sunset provisions.

Related Legislation

  • S 8568 (prior-session)
  • S 5932 (prior-session)
  • S 7326 (prior-session)
  • These related bills suggest ongoing legislative interest in PPE-related tax incentives and may provide context or predecessor concepts.

Notes for Readers

  • The available information does not include the bill’s text or specifics on credit mechanics. For a complete understanding, the full bill text and any fiscal notes will be essential to assess eligibility, financial impact, and implementation details.
  • Monitor upcoming committee hearings and updates for changes, amendments, and final language.

Compiled from official sources — confirm details with the bill’s official record.

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