Saving Our Diners and Preserving Our Past (SODA POP) Act provides tax exemptions and credits for historic diners and restaurants.

The Saving Our Diners and Preserving Our Past (SODA POP) Act provides sales and use tax exemptions and corporation business and gross income tax credits for historic diners and historic restaurants. The bill requires the Division of Travel and Tourism in the Department of State to establish an annual historic diner and restaurant registry. Historic diners and restaurants included on the registry are eligible for a sales and use tax exemption for the sales of prepared foods and beverages for on-premises consumption and a tax credit for a portion of the costs incurred for eligible ingredients.

Saving Our Diners and Preserving Our Past (SODA POP) Act provides tax exemptions and credits for historic diners and restaurants.

The Saving Our Diners and Preserving Our Past (SODA POP) Act provides sales and use tax exemptions and corporation business and gross income tax credits for historic diners and historic restaurants. The bill requires the Division of Travel and Tourism in the Department of State to establish an annual historic diner and restaurant registry. Historic diners and restaurants included on the registry are eligible for a sales and use tax exemption for the sales of prepared foods and beverages for on-premises consumption and a tax credit for a portion of the costs incurred for eligible ingredients.