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2008 SESSION
HB 1309 Income tax, state; riparian waterway tax credit.
Introduced by: Harvey B. Morgan | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Income tax; riparian waterway tax credit. Adds an "individual's grantor trust" to the definition of "individual" and changes the term "taxpayer" to individual. This will allow an individual's grantor trust to benefit from the tax credit when the property is held in the trust's name.
SUMMARY AS INTRODUCED:
Income tax; riparian waterway tax credit. Adds "grantor's trust" to the definition of "individual" and changes the term "taxpayer" to individual. This will allow a grantor's trust to benefit from the tax credit when the property is held in the trust's name.