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2022 SESSION

• | print version

HB 1167 Tax credits; creates a vested interest when a taxpayer claims a credit.

Introduced by: C. Matthew Fariss | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Tax credits; vested interest. Creates a vested interest when a taxpayer claims a tax credit, including an interest in any conditions placed upon the credit, and prohibits alteration of such interest by a subsequent action of the General Assembly. The provisions of the bill are retroactive but shall not be construed to extend the time during which a taxpayer may file an amended tax return.

FULL TEXT

• 01/14/22  House: Presented and ordered printed 22103247D  pdf | impact statement

HISTORY

• 01/14/22  House: Presented and ordered printed 22103247D
• 01/14/22  House: Referred to Committee on Finance
• 01/27/22  House: Assigned Finance sub: Subcommittee #1
• 02/15/22  House: Left in Finance