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1999 SESSION

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SB 1222 Capital gains tax; relief for land dedicated to open space.

Introduced by: Emmett W. Hanger, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Capital gains tax; relief for land dedicated to open space. Provides for a subtraction from the income of individuals and corporations the gain on the sale of land or an easement which dedicates the land or easement to an open-space use. To the extent a subtraction is taken, no credit for donating land for preservation shall be allowed for three years after the subtraction is taken.

FULL TEXT

• 01/21/99  Senate: Presented & ordered printed 999246666  pdf
• 02/08/99  Senate: Printed as engrossed 999246666-E  pdf
• 02/26/99  Senate: Bill text as passed Senate and House (SB1222ER)  pdf
• 03/31/99  Governor: Acts of Assembly Chapter text (CHAP0339)  pdf

AMENDMENTS

• House amendments
• House amendments engrossed
• Senate amendments

HISTORY

• 01/21/99  Senate: Presented & ordered printed 999246666
• 01/21/99  Senate: Referred to Committee on Finance
• 02/04/99  Senate: Reported from Finance with amendments (17-Y 0-N)
• 02/05/99  Senate: Constitutional reading dispensed (39-Y 0-N)
• 02/05/99  Senate: VOTE: CONST. RDG. DISPENSED R (39-Y 0-N)
• 02/08/99  Senate: Read second time
• 02/08/99  Senate: Reading of amendments waived
• 02/08/99  Senate: Committee amendments agreed to
• 02/08/99  Senate: Engrossed by Senate as amended
• 02/08/99  Senate: Printed as engrossed 999246666-E
• 02/08/99  Senate: Constitutional reading dispensed (39-Y 0-N)
• 02/08/99  Senate: VOTE: CONST. RDG. DISPENSED R (39-Y 0-N)
• 02/08/99  Senate: Passed Senate (40-Y 0-N)
• 02/08/99  Senate: VOTE: PASSAGE R (40-Y 0-N)
• 02/08/99  Senate: Communicated to House
• 02/10/99  House: Placed on Calendar
• 02/10/99  House: Read first time
• 02/10/99  House: Referred to Committee on Finance
• 02/16/99  House: Reported from Finance with amds. (19-Y 5-N)
• 02/17/99  House: Constitutional reading dispensed
• 02/17/99  House: Read third time
• 02/17/99  House: Committee amendments agreed to
• 02/17/99  House: Engrossed by House as amended
• 02/17/99  House: Passed House with amendments (95-Y 3-N)
• 02/17/99  House: VOTE: PASSAGE (95-Y 3-N)
• 02/17/99  Senate: Reading of amendments waived
• 02/17/99  Senate: House amendments agreed to by Senate (39-Y 0-N)
• 02/17/99  Senate: VOTE: CONCUR HOUSE AMENDMENTS (39-Y 0-N)
• 02/26/99  Senate: Bill text as passed Senate and House (SB1222ER)
• 03/01/99  Senate: Enrolled
• 03/01/99  House: Signed by Speaker
• 03/03/99  Senate: Signed by President
• 03/23/99  Governor: Approved by Governor-Chapter 339 (effective 7/1/99)
• 03/31/99  Governor: Acts of Assembly Chapter text (CHAP0339)