Establishes a tax credit for the purchase of personal protective equipment (PPE) by employers

This bill creates a tax credit for small businesses in the state with 500 or fewer employees who buy personal protective equipment (PPE) like masks, gloves, or face shields for their workers. Employers can claim a credit of up to $5,000 per year toward the cost of qualifying PPE purchases. Unused credit amounts can be carried forward to future tax years. The credit applies to the taxable year the bill takes effect and all subsequent years.