RELATING TO TAXATION.

SB 2746 creates an income tax credit for individuals covering medical travel costs not paid by insurance, such as trips to specialists or treatments outside their local area. This directly affects people with significant out-of-pocket medical travel expenses who lack insurance coverage for those costs. The credit is set to expire on January 1, 2031, as it includes a sunset provision. The bill was introduced on January 23, 2026, and has advanced to committee referral.