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2003 SESSION
HB 2161 Claims; McCowan, Owens, et al.
Introduced by: Clarence E. Phillips | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Claims; McCowan, Owens, et al. Provides relief for Rocky McCowan, Michael Owens, Steve Farmer, James Lee, and Robert Hicks. The five individuals were shareholders of a subchapter S corporation operating in Kentucky. An audit conducted by tax officials in Kentucky determined that the individuals owed varying amounts in income taxes for taxable years 1992 through 1996. The bill directs the Department of Taxation to review the amended income tax returns submitted by each of the individuals for taxable years 1992 through 1996 and provide them the out-of-state tax credit that they would have received on their Virginia income tax returns for those years. Any amount refunded by the Department of Taxation shall be without interest, and any amended income tax returns are required to be filed by October 1, 2003, as a condition of any refund being issued.
FULL TEXT
- 01/08/03 House: Presented & ordered printed, prefiled 01/08/03 034253884 pdf | impact statement
- 01/23/03 House: Printed as engrossed 034253884-E pdf | impact statement
- 02/05/03 Senate: Committee substitute printed 035414408-S1 pdf
- 02/27/03 House: Bill text as passed House and Senate (HB2161ER) pdf | impact statement
- 03/24/03 Governor: Acts of Assembly Chapter text (CHAP0203) pdf
AMENDMENTS
HISTORY
- 01/08/03 House: Presented & ordered printed, prefiled 01/08/03 034253884
- 01/08/03 House: Referred to Committee on Appropriations
- 01/20/03 House: Reported from Appropriations with amd (25-Y 0-N)
- 01/22/03 House: Read first time
- 01/23/03 House: Read second time
- 01/23/03 House: Committee amendment agreed to
- 01/23/03 House: Engrossed by House as amended
- 01/23/03 House: Printed as engrossed 034253884-E
- 01/24/03 House: Read third time and passed House BLOCK VOTE (96-Y 0-N)
- 01/24/03 House: VOTE: BLOCK VOTE PASSAGE (96-Y 0-N)
- 01/24/03 House: Communicated to Senate
- 01/27/03 Senate: Constitutional reading dispensed
- 01/27/03 Senate: Referred to Committee on Finance
- 02/05/03 Senate: Reported from Finance with substitute (14-Y 0-N)
- 02/05/03 Senate: Committee substitute printed 035414408-S1
- 02/06/03 Senate: Const. reading disp., passed by for the day (40-Y 0-N)
- 02/06/03 Senate: VOTE: CONST. RDG. DISPENSED R (40-Y 0-N)
- 02/07/03 Senate: Read third time
- 02/07/03 Senate: Reading of substitute waived
- 02/07/03 Senate: Committee substitute agreed to 035414408-S1
- 02/07/03 Senate: Engrossed by Senate - committee substitute 035414408-S1
- 02/07/03 Senate: Passed Senate with substitute (39-Y 0-N)
- 02/07/03 Senate: VOTE: PASSAGE R (39-Y 0-N)
- 02/07/03 House: Placed on Calendar
- 02/11/03 House: Senate substitute agreed to by House (98-Y 0-N)
- 02/11/03 House: VOTE: ADOPTION (98-Y 0-N)
- 02/27/03 House: Bill text as passed House and Senate (HB2161ER)
- 03/05/03 House: Enrolled
- 03/05/03 House: Signed by Speaker
- 03/06/03 Senate: Signed by President
- 03/16/03 Governor: Approved by Governor-Chapter 203 (effective 7/1/03)
- 03/24/03 Governor: Acts of Assembly Chapter text (CHAP0203)