A BILL TO AMEND ARTICLE 25, CHAPTER 6, TITLE 12 OF THE 1976 CODE, RELATING TO INCOME TAX CREDITS, BY ADDING SECTION 12-6-3785, TO PROVIDE THAT A TAXPAYER WITH A MOTOR VEHICLE REGISTERED IN THIS STATE IS ALLOWED A REFUNDABLE CREDIT AGAINST THE INCOME TAXES IMPOSED PURSUANT TO CHAPTER 6, TITLE 12 OF THE 1976 CODE IN AN AMOUNT UP TO ONE HUNDRED FIFTY PERCENT OF THE TAXPAYER'S EXPENDITURES ON VEHICLE MAINTENANCE DURING THE APPROPRIATE TAX YEAR.