Provides a tax credit to landowners who allow snowmobile access on their property.

This bill amends the tax law to provide a tax credit to individual taxpayers who allow snowmobile access on their property. The credit is equal to ten cents per linear foot of state-funded snowmobile trail on eligible property, up to a maximum of $750 per year. The credit can be carried over to the next ten taxable years if not fully used. The credit is applicable to taxable years beginning on or after January 1, 2026.

Provides a tax credit to landowners who allow snowmobile access on their property.

This bill amends the tax law to provide a tax credit to individual taxpayers who allow snowmobile access on their property. The credit is equal to ten cents per linear foot of state-funded snowmobile trail on eligible property, up to a maximum of $750 per year. The credit can be carried over to the next ten taxable years if not fully used. The credit is applicable to taxable years beginning on or after January 1, 2026.