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2004 SESSION

• | print version

HB 1185 Income tax, corporate; credit for land preservation.

Introduced by: L. Preston Bryant, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Land preservation income tax credits. Permits any pass-through entity that allocates or transfers land preservation income tax credits among taxpayers to designate with the Tax Commissioner a general partner, member/manager, or shareholder of the entity as the individual that the Tax Commissioner must first proceed against for the collection of taxes in the event any portion of the credit is disallowed in the future.

FULL TEXT

• 01/14/04  House: Presented & ordered printed, prefiled 01/14/04 047035252  pdf | impact statement
• 03/15/04  House: Bill text as passed House and Senate (HB1185ER)  pdf | impact statement
• 04/20/04  Governor: Acts of Assembly Chapter text (CHAP0635)  pdf

HISTORY

• 01/14/04  House: Presented & ordered printed, prefiled 01/14/04 047035252
• 01/14/04  House: Referred to Committee on Finance
• 01/20/04  House: Assigned to Finance sub-committee: 2
• 02/02/04  House: Reported from Finance (22-Y 0-N)
• 02/03/04  House: Read first time
• 02/04/04  House: Read second time and engrossed
• 02/05/04  House: Read third time and passed House BLOCK VOTE (100-Y 0-N)
• 02/05/04  House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
• 02/05/04  House: Communicated to Senate
• 02/06/04  Senate: Constitutional reading dispensed
• 02/06/04  Senate: Referred to Committee on Finance
• 02/25/04  Senate: Reported from Finance (15-Y 0-N)
• 02/26/04  Senate: Constitutional reading dispensed (39-Y 0-N)
• 02/26/04  Senate: VOTE: CONST. RDG. DISPENSED R (39-Y 0-N)
• 02/27/04  Senate: Read third time
• 02/27/04  Senate: Passed Senate (39-Y 0-N)
• 02/27/04  Senate: VOTE: PASSAGE R (39-Y 0-N)
• 03/15/04  House: Bill text as passed House and Senate (HB1185ER)
• 03/15/04  House: Enrolled
• 03/17/04  House: Signed by Speaker
• 03/17/04  Senate: Signed by President
• 04/12/04  Governor: Approved by Governor-Chapter 635 (effective 7/1/04)
• 04/20/04  Governor: Acts of Assembly Chapter text (CHAP0635)