Safe Drug Disposal Tax Credit Act of 2016

Safe Drug Disposal Tax Credit Act of 2016

This bill amends the Internal Revenue Code to establish a tax credit for 30% of the program costs of an entity to establish or maintain a drug disposal site where individuals can deposit drugs to be disposed of legally at no cost to the individual. The credit includes the costs of materials for the site, outreach and training about the use of the site, and the safe disposal of drugs collected at the site.