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2007 SESSION
HB 2920 Income tax, personal and corporate; statute of limitations for abuse tax avoidance transactions.
Introduced by: Stephen C. Shannon | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Abusive income tax avoidance transactions; statute of limitations. Extends from three years to six years the period in which the Department of Taxation may assess income tax for any tax return filed based in whole or in part on an abusive tax avoidance transaction. An "abusive tax avoidance transaction" means a transaction that has been identified by the Tax Commissioner as such a transaction and that has been published by the Tax Commissioner.
FULL TEXT
- 01/10/07 House: Prefiled and ordered printed; offered 01/10/07 073418502 pdf | impact statement
- 02/03/07 House: Printed as engrossed 073418502-E pdf | impact statement
- 02/23/07 House: Conference substitute printed 077162502-H1 pdf
- 03/12/07 House: Bill text as passed House and Senate (HB2920ER) pdf | impact statement
- 03/27/07 Governor: Acts of Assembly Chapter text (CHAP0524) pdf
AMENDMENTS
- House amendments
- House amendments rejected
- Senate amendments
- Senate amendments engrossed
- Conference amendments
HISTORY
- 01/10/07 House: Prefiled and ordered printed; offered 01/10/07 073418502
- 01/10/07 House: Referred to Committee on Finance
- 01/18/07 House: Assigned Finance sub: #1 (Orrock)
- 01/31/07 House: Reported from Finance with amendments (15-Y 5-N)
- 02/02/07 House: Read first time
- 02/03/07 House: Read second time
- 02/03/07 House: Committee amendments #'s 1 and 3 agreed to
- 02/03/07 House: Committee amendment #2 rejected
- 02/03/07 House: Pending question ordered
- 02/03/07 House: Amendment by Delegate Shannon agreed to
- 02/03/07 House: Pending question ordered
- 02/03/07 House: Engrossed by House as amended HB2920E
- 02/03/07 House: Printed as engrossed 073418502-E
- 02/05/07 House: Read third time and passed House (79-Y 19-N)
- 02/05/07 House: VOTE: PASSAGE (79-Y 19-N)
- 02/05/07 House: Communicated to Senate
- 02/06/07 Senate: Constitutional reading dispensed
- 02/06/07 Senate: Referred to Committee on Finance
- 02/13/07 Senate: Reported from Finance with amendment (15-Y 0-N)
- 02/14/07 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/14/07 Senate: VOTE: (40-Y 0-N)
- 02/14/07 Senate: Passed by for the day
- 02/14/07 Senate: Reconsideration of Passed by for the day agreed to (40-Y 0-N)
- 02/14/07 Senate: VOTE: (40-Y 0-N)
- 02/14/07 Senate: Passed by for the day
- 02/15/07 Senate: Read third time
- 02/15/07 Senate: Reading of amendment waived
- 02/15/07 Senate: Committee amendment agreed to
- 02/15/07 Senate: Engrossed by Senate as amended
- 02/15/07 Senate: Passed Senate with amendment (38-Y 0-N)
- 02/15/07 Senate: VOTE: (38-Y 0-N)
- 02/16/07 House: Placed on Calendar
- 02/19/07 House: Senate amendment rejected by House (2-Y 97-N)
- 02/19/07 House: VOTE: REJECTED (2-Y 97-N)
- 02/21/07 Senate: Senate insisted on amendment (38-Y 0-N)
- 02/21/07 Senate: VOTE: (38-Y 0-N)
- 02/21/07 Senate: Senate requested conference committee
- 02/22/07 House: House acceded to request
- 02/22/07 House: Conferees appointed by House
- 02/22/07 House: Delegates: Shannon, Orrock, Nixon
- 02/22/07 Senate: Conferees appointed by Senate
- 02/22/07 Senate: Senators: Watkins, Potts, Lambert
- 02/23/07 House: Conference substitute printed 077162502-H1
- 02/23/07 Senate: Passed by temporarily
- 02/23/07 Senate: Reading of conference report waived
- 02/23/07 Senate: Conference report agreed to by Senate (39-Y 0-N)
- 02/23/07 Senate: VOTE: (39-Y 0-N)
- 02/23/07 House: Conference report agreed to by House (89-Y 8-N)
- 02/23/07 House: VOTE: ADOPTION (89-Y 8-N)
- 03/12/07 House: Enrolled
- 03/12/07 House: Bill text as passed House and Senate (HB2920ER)
- 03/12/07 Senate: Signed by President
- 03/13/07 House: Signed by Speaker
- 03/19/07 Governor: Approved by Governor-Chapter 524 (effective 7/1/07)
- 03/27/07 Governor: Acts of Assembly Chapter text (CHAP0524)