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1997 SESSION
SB 921 Income tax refund payments to divorced spouses.
Introduced by: Patricia S. Ticer | all patrons ... notes | add to my profiles
SUMMARY:
Income tax refund payments to divorced spouses. Establishes a procedure for the issuance of separate income tax refund checks to divorced spouses. When one spouse returns a joint refund check to the Tax Department and certifies that the other spouse has refused to endorse the check or cannot be located, the refund amount will be apportioned as provided in the property settlement agreement or, if it is silent, will be divided equally. The certifying spouse must agree to indemnify the Commonwealth for amounts required to be paid to the other spouse. The issuance of separate refund checks will not affect the taxpayers' joint and several liability. The measure will apply to income tax refund payments issued on or after November 1, 1995.
FULL TEXT
- 01/15/97 Senate: Presented & ordered printed 975675745 pdf
- 02/25/97 Senate: Bill text as passed Senate and House (SB921ER) pdf
- 03/19/97 Governor: Acts of Assembly Chapter text (CHAP0355) pdf
AMENDMENTS
HISTORY
- 01/15/97 Senate: Presented & ordered printed 975675745
- 01/15/97 Senate: Referred to Committee on Finance
- 01/21/97 Senate: Reported from Finance (17-Y 0-N)
- 01/22/97 Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/22/97 Senate: VOTE: CONST. READING DISPENSED (40-Y 0-N)
- 01/23/97 Senate: Read second time and engrossed
- 01/24/97 Senate: Read third time and passed Senate (38-Y 0-N)
- 01/24/97 Senate: VOTE: PASSAGE (38-Y 0-N)
- 01/24/97 Senate: Communicated to House
- 01/27/97 House: Placed on Calendar
- 01/28/97 House: Read first time
- 01/28/97 House: Referred to Committee on Finance
- 02/05/97 House: Assigned to Finance sub-committee: 1
- 02/11/97 House: Reported from Finance with amd. (22-Y 0-N)
- 02/12/97 House: Read second time
- 02/13/97 House: Read third time
- 02/13/97 House: Committee amendment agreed to
- 02/13/97 House: Engrossed by House as amended
- 02/13/97 House: Passed House with amendment (Block Vote) (99-Y 0-N)
- 02/13/97 House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
- 02/17/97 Senate: Reading of amendment waived
- 02/17/97 Senate: House amendment agreed to by Senate (40-Y 0-N)
- 02/17/97 Senate: VOTE: CONCUR HOUSE AMENDMENT (40-Y 0-N)
- 02/25/97 Senate: Bill text as passed Senate and House (SB921ER)
- 03/04/97 Senate: Enrolled
- 03/05/97 House: Signed by Speaker
- 03/06/97 Senate: Signed by President
- 03/15/97 Governor: Approved by Governor-Chapter 355 (effective 7/1/97)
- 03/19/97 Governor: Acts of Assembly Chapter text (CHAP0355)