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2015 SESSION
HB 2307 Withholding taxes; employer may request a waiver from Tax Commissioner.
Introduced by: Richard C. "Rip" Sullivan, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Payment of withholding taxes. Provides that the Tax Commissioner may grant a waiver from the biweekly payment of withholding taxes to employers with five or fewer employees subject to withholding. Under current law, an employer whose average monthly liability can reasonably be expected to be at least $1,000 with an aggregate amount required to be withheld exceeding $500 must pay the withholding tax biweekly. If the Tax Commissioner grants the waiver, the employer would be authorized to file the withholding return and pay the withholding tax monthly, on or before the twenty-fifth day of the following month.
FULL TEXT
- 01/22/15 House: Presented and ordered printed 15103868D pdf | impact statement
- 02/24/15 House: Bill text as passed House and Senate (HB2307ER) pdf | impact statement
- 03/16/15 Governor: Acts of Assembly Chapter text (CHAP0156) pdf
HISTORY
- 01/22/15 House: Presented and ordered printed 15103868D
- 01/22/15 House: Referred to Committee on Finance
- 01/27/15 House: Assigned Finance sub: Subcommittee #1
- 01/28/15 House: Subcommittee recommends reporting (9-Y 0-N)
- 02/04/15 House: Reported from Finance (18-Y 2-N)
- 02/06/15 House: Read first time
- 02/09/15 House: Read second time and engrossed
- 02/10/15 House: Read third time and passed House (98-Y 1-N)
- 02/10/15 House: VOTE: PASSAGE (98-Y 1-N)
- 02/11/15 Senate: Constitutional reading dispensed
- 02/11/15 Senate: Referred to Committee on Finance
- 02/17/15 Senate: Reported from Finance (14-Y 0-N)
- 02/18/15 Senate: Constitutional reading dispensed (38-Y 0-N)
- 02/19/15 Senate: Read third time
- 02/19/15 Senate: Passed Senate (38-Y 0-N)
- 02/24/15 House: Enrolled
- 02/24/15 House: Bill text as passed House and Senate (HB2307ER)
- 02/25/15 House: Signed by Speaker
- 02/26/15 Senate: Signed by President
- 02/26/15 House: Enrolled Bill communicated to Governor on 2/26/15
- 02/26/15 Governor: Governor's Action Deadline Midnight, Sunday, March 29, 2015
- 03/16/15 Governor: Approved by Governor-Chapter 156 (effective 7/1/15)
- 03/16/15 Governor: Acts of Assembly Chapter text (CHAP0156)