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2002 SESSION

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SB 212 Income tax, state; exemption for victims of terrorist attacks.

Introduced by: Patricia S. Ticer | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Individual income taxes; exemption for victims of terrorist attacks. Provides an exemption from individual income tax and from filing an individual income tax return for (i) victims of the September 11, 2001, terrorist attacks on or involving the World Trade Center Towers in New York, New York, the Pentagon, or the crash of United Airlines Flight 93 southeast of Pittsburgh, or (ii) any individual who dies as a result of anthrax that is released into the environment by another person with the intent to kill. The exemption is limited to (a) income earned or realized by such persons in the taxable year in which they die, or (b) income earned or realized by the spouses of such individuals in such taxable year. "Victims" of the terrorist attacks includes individuals who were killed as a result of such terrorist attacks or killed in attempting to rescue or recover other persons injured or killed by such attacks. The bill contains an emergency clause.

FULL TEXT

• 01/09/02  Senate: Pres. & ord. printed w/emg. clause pref.01/08/02 023093544  pdf | impact statement

HISTORY

• 01/09/02  Senate: Pres. & ord. printed w/emg. clause pref.01/08/02 023093544
• 01/09/02  Senate: Referred to Committee on Finance
• 02/13/02  Senate: Left in Finance