Income tax, corporate and state; credit for braille labeling program.

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 within the Commonwealth. The bill specifies that the aggregate amount of such credits allowed for all taxpayers in a taxable year is $500,000 and that any credit not usable for the taxable year in which it is first allowed shall not be carried over for credit in any succeeding taxable year.