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- Subject Index: Since 1995
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Developed and maintained by the Division of Legislative Automated Systems.
1997 SESSION
HB 2183 Major business facility job tax credit.
Introduced by: Alan A. Diamonstein | all patrons ... notes | add to my profiles
SUMMARY:
Major business facility job tax credit. Excludes positions in buildings and grounds maintenance, security, and other positions which are ancillary to the principal activities performed by employees at a major business facility from qualifying as new permanent full-time positions. The major business facility job tax credit program provides major business facilities with a tax credit of $1,000 per new permanent full-time position. Employees of a contractor or subcontractor are included in the number of employees at a major business facility if the employees are permanently assigned to the facility and the contractor or subcontractor agrees not to claim a tax credit for them. The measure also prohibits a person from obtaining both the major business facility job tax credit and the coalfield employment enhancement tax credit, and excludes persons operating a horse racing business from claiming a major business facility job tax credit. These provisions apply to major business facilities established or expanded on or after January 1, 1997. The measure also (i) clarifies that the tax credit shall be granted to the person paying unemployment compensation tax on the qualified full-time employees, (ii) repeals the requirement that the Department of Taxation certify the eligibility of major business facilities, and (iii) provides that a company engaged in any business other than a retail trade business may qualify as a major business facility; these provisions are declaratory of existing law. Finally, the bill limits the credit which is related to the establishment or expansion of all major business facilities during a 24-month period ending between January 1, 1995, and December 31, 1996, to $750,000, for any taxpayer which includes employees of a contractor or subcontractor as qualified full-time employees in computing its credit. The changes regarding eligibility of employees of a contractor or subcontractor are effective for taxable years beginning on or after January 1, 1995, provided that the amount of the credits taken for such employees during the period from January 1, 1995, to December 31, 1996, is limited to $750,000.
FULL TEXT
- 01/16/97 House: Presented & ordered printed 973536204 pdf
- 02/02/97 House: Printed as engrossed 973536204-E pdf
- 02/11/97 Senate: Committee substitute printed 975775607-S1 pdf
- 02/18/97 House: Conference substitute printed 976225204-H1 pdf
- 03/06/97 House: Bill text as passed House and Senate (HB2183ER) pdf
- 04/02/97 House: Reenrolled bill text (HB2183ER) pdf
- 04/08/97 Governor: Acts of Assembly Chapter text (CHAP0852) pdf
AMENDMENTS
HISTORY
- 01/16/97 House: Presented & ordered printed 973536204
- 01/16/97 House: Referred to Committee on Finance
- 01/20/97 House: Assigned to Finance sub-committee: 1
- 01/31/97 House: Reported from Finance with amd. (22-Y 0-N)
- 02/01/97 House: Read first time
- 02/02/97 House: Read second time
- 02/02/97 House: Committee amendment agreed to
- 02/02/97 House: Engrossed by House as amended
- 02/02/97 House: Printed as engrossed 973536204-E
- 02/03/97 House: Read third time and passed House (Block Vote) (100-Y 0-N)
- 02/03/97 House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
- 02/03/97 House: Communicated to Senate
- 02/04/97 Senate: Constitutional reading dispensed (35-Y 5-N)
- 02/04/97 Senate: Referred to Committee on Finance
- 02/11/97 Senate: Committee substitute printed 975775607-S1
- 02/11/97 Senate: Reported from Finance with substitute (17-Y 0-N)
- 02/11/97 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/11/97 Senate: VOTE: (40-Y 0-N)
- 02/11/97 Senate: Read third time
- 02/11/97 Senate: Reading of substitute waived
- 02/11/97 Senate: Committee substitute agreed to 975775607-S1
- 02/11/97 Senate: Engrossed by Senate - comm. sub. 975775607-S1
- 02/11/97 Senate: Passed Senate with substitute (40-Y 0-N)
- 02/11/97 Senate: VOTE: (40-Y 0-N)
- 02/11/97 House: Placed on Calendar
- 02/11/97 House: Senate substitute rejected by House (1-Y 96-N)
- 02/11/97 House: VOTE: ADOPTION (1-Y 96-N)
- 02/11/97 Senate: Senate insisted on substitute (39-Y 0-N)
- 02/11/97 Senate: VOTE: INSIST & REQUEST (39-Y 0-N)
- 02/11/97 Senate: Senate requested conference committee
- 02/11/97 House: House acceded to request
- 02/11/97 House: Conferees appointed by House
- 02/11/97 House: Delegates: Diamonstein, Brickley, Watkins
- 02/11/97 Senate: Conferees appointed by Senate
- 02/11/97 Senate: Senators: Barry, Holland, Stosch
- 02/18/97 House: Conference report agreed to by House (100-Y 0-N)
- 02/18/97 House: VOTE: ADOPTION (100-Y 0-N)
- 02/18/97 Conference: Senate substitute rejected by conference committee
- 02/18/97 Conference: Sub. recommended by conference comm. 976225204-H1
- 02/18/97 House: Conference substitute printed 976225204-H1
- 02/18/97 Senate: Reading of conference report waived
- 02/18/97 Senate: Conference report agreed to by Senate (40-Y 0-N)
- 02/18/97 Senate: VOTE: CONFERENCE COMMITTEE RPT (40-Y 0-N)
- 03/06/97 House: Bill text as passed House and Senate (HB2183ER)
- 03/11/97 House: Enrolled
- 03/12/97 House: Signed by Speaker
- 03/13/97 Senate: Signed by President
- 03/24/97 House: Governor's recommendation received by House
- 04/02/97 House: House concurred in Gov's rec. (Block Vote) (99-Y 0-N)
- 04/02/97 House: VOTE: BLOCK VOTE ADOPTION (99-Y 0-N)
- 04/02/97 Senate: Senate concurred in Gov's recommendation (38-Y 0-N)
- 04/02/97 Senate: VOTE: (38-Y 0-N)
- 04/02/97 Governor: Governor's recommendation adopted
- 04/02/97 House: Reenrolled
- 04/02/97 House: Reenrolled bill text (HB2183ER)
- 04/02/97 House: Signed by Speaker as reenrolled
- 04/02/97 Senate: Signed by President as reenrolled
- 04/02/97 House: Enacted, Chapter 852 (effective 7/1/97)
- 04/08/97 Governor: Acts of Assembly Chapter text (CHAP0852)