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2017 SESSION

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SB 1286 Land preservation tax credits; withholding tax of nonresident owners.

Introduced by: Mark D. Obenshain | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED SENATE: (all summaries)

Land preservation tax credits; withholding tax of nonresident owners. Provides that the two percent transfer fee for land preservation tax credits shall not apply to a distribution of credits to a nonresident owner of a pass-through entity when such credits are applied by the pass-through entity to the withholding tax of the nonresident owner.


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