HB 2646 - DIGEST

     Directs the state treasurer to pay, by December 15, 1998, to every resident of the state seventy dollars per exemption, excluding any dependent who resided with the taxpayer for less than six months in 1997, claimed on the resident's internal revenue service tax return for 1997 taxes.  This payment is considered a partial credit of sales taxes paid by the resident in 1997.

     Makes an appropriation of two million dollars to carry out the purposes of the act.