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2007 SESSION
HB 2181 Machinery and tools tax; provides uniform statewide statutory classification for idle machinery.
Introduced by: Christopher B. Saxman | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Machinery and tools tax; idle machinery and tools; emergency clause. Provides a uniform statewide statutory classification and taxation for idle machinery and tools on a prospective basis by allowing such machinery and tools to be taxed as capital as long as they have not been used for at least one year prior to tax day or they have been identified in writing by the taxpayer to the commissioner of the revenue as machinery and tools that the taxpayer intends to withdraw from service prior to the next tax day. The bill has an emergency clause and is identical to SB 1151.
FULL TEXT
- 01/09/07 House: Prefiled and ordered printed with emergency clause; offered 01/10/07 077132129 pdf | impact statement
- 02/03/07 House: Printed as engrossed 077132129-E pdf | impact statement
- 02/23/07 House: Bill text as passed House and Senate (HB2181ER) pdf | impact statement
- 03/14/07 Governor: Acts of Assembly Chapter text (CHAP0191) pdf
AMENDMENTS
HISTORY
- 01/09/07 House: Prefiled and ordered printed with emergency clause; offered 01/10/07 077132129
- 01/09/07 House: Referred to Committee on Finance
- 01/18/07 House: Assigned Finance sub: #2 (Ware, R.L.)
- 01/31/07 House: Reported from Finance with amendment (19-Y 0-N)
- 02/02/07 House: Read first time
- 02/03/07 House: Read second time
- 02/03/07 House: Committee amendment agreed to
- 02/03/07 House: Engrossed by House as amended HB2181E
- 02/03/07 House: Printed as engrossed 077132129-E
- 02/05/07 House: Read third time and passed House (96-Y 2-N)
- 02/05/07 House: VOTE: PASSAGE EMERGENCY (96-Y 2-N)
- 02/05/07 House: Communicated to Senate
- 02/06/07 Senate: Constitutional reading dispensed
- 02/06/07 Senate: Referred to Committee on Finance
- 02/14/07 Senate: Reported from Finance (13-Y 0-N)
- 02/15/07 Senate: Constitutional reading dispensed (35-Y 0-N)
- 02/15/07 Senate: VOTE: (35-Y 0-N)
- 02/16/07 Senate: Read third time
- 02/16/07 Senate: Passed Senate (38-Y 0-N)
- 02/16/07 Senate: VOTE: (38-Y 0-N)
- 02/16/07 Senate: Reconsideration of Senate passage agreed to by Senate (39-Y 0-N)
- 02/16/07 Senate: VOTE: (39-Y 0-N)
- 02/16/07 Senate: Passed Senate (39-Y 0-N)
- 02/16/07 Senate: VOTE: (39-Y 0-N)
- 02/23/07 House: Enrolled
- 02/23/07 House: Bill text as passed House and Senate (HB2181ER)
- 02/24/07 House: Signed by Speaker
- 02/26/07 Senate: Signed by President
- 03/09/07 Governor: Approved by Governor-Chapter 191 (effective 1/1/07)
- 03/14/07 Governor: Acts of Assembly Chapter text (CHAP0191)