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2021 SESSION

• | print version

HB 1899 Coal tax credits; sunset dates.

Introduced by: Sally L. Hudson | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED HOUSE: (all summaries)

Sunset of coal tax credits. Sunsets the Coal Employment and Production Incentive Tax Credit and Coalfield Employment Enhancement Tax Credit after tax year 2021 and prohibits the allocation of such credits on and after January 1, 2022. The bill provides that if credits were earned prior to January 1, 2022, the credit holder may claim the credits in subsequent tax years pursuant to the applicable carryover requirements of current law; however, such credit holders would be limited to claiming $1 million in carryover credits per taxable year.

FULL TEXT

• 01/08/21  House: Prefiled and ordered printed; offered 01/13/21 21101568D  pdf | impact statement
• 01/27/21  House: Committee substitute printed 21103740D-H1  pdf

AMENDMENTS

• House subcommittee amendments and substitutes offered
• House subcommittee amendments and substitutes adopted

HISTORY

• 01/08/21  House: Prefiled and ordered printed; offered 01/13/21 21101568D
• 01/08/21  House: Referred to Committee on Finance
• 01/23/21  House: Assigned Finance sub: Subcommittee #2
• 01/26/21  House: Subcommittee recommends reporting with substitute (6-Y 4-N)
• 01/27/21  House: Reported from Finance with substitute (13-Y 9-N)
• 01/27/21  House: Committee substitute printed 21103740D-H1
• 01/28/21  House: Read first time
• 01/29/21  House: Read second time
• 01/29/21  House: Committee substitute agreed to 21103740D-H1
• 01/29/21  House: Engrossed by House - committee substitute HB1899H1
• 02/01/21  House: Read third time and passed House (54-Y 45-N)
• 02/01/21  House: VOTE: Passage (54-Y 45-N)
• 02/02/21  Senate: Constitutional reading dispensed
• 02/02/21  Senate: Referred to Committee on Finance and Appropriations
• 02/05/21  Senate: Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N)