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2022 SESSION
HB 348 Income tax, corporate; tax returns of affiliated corporations.
Introduced by: Vivian E. Watts | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Tax returns of affiliated corporations; permission to change basis of type of return filed. Decreases from 20 years to 12 years the time period for which an affiliated group of corporations must file on the same basis before it may apply to the Tax Commissioner for permission to change the basis of the type of return filed (i) from consolidated to separate or (ii) from separate or combined to consolidated.
FULL TEXT
- 01/11/22 House: Prefiled and ordered printed; offered 01/12/22 22101118D pdf | impact statement
- 03/01/22 Senate: Committee substitute printed 22107280D-S1 pdf
- 03/21/22 House: Bill text as passed House and Senate (HB348ER) pdf | impact statement
- 04/08/22 Governor: Acts of Assembly Chapter text (CHAP0274) pdf
AMENDMENTS
HISTORY
- 01/11/22 House: Prefiled and ordered printed; offered 01/12/22 22101118D
- 01/11/22 House: Referred to Committee on Finance
- 01/19/22 House: Assigned Finance sub: Subcommittee #1
- 02/07/22 House: Subcommittee recommends reporting (9-Y 0-N)
- 02/07/22 House: Reported from Finance (21-Y 0-N)
- 02/09/22 House: Read first time
- 02/10/22 House: Read second time and engrossed
- 02/11/22 House: Read third time and passed House BLOCK VOTE (99-Y 0-N)
- 02/11/22 House: VOTE: Passage (99-Y 0-N)
- 02/14/22 Senate: Constitutional reading dispensed
- 02/14/22 Senate: Referred to Committee on Finance and Appropriations
- 03/01/22 Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N)
- 03/01/22 Senate: Committee substitute printed 22107280D-S1
- 03/02/22 Senate: Constitutional reading dispensed (40-Y 0-N)
- 03/02/22 Senate: Read third time
- 03/02/22 Senate: Reading of substitute waived
- 03/02/22 Senate: Committee substitute agreed to 22107280D-S1
- 03/02/22 Senate: Engrossed by Senate - committee substitute HB348S1
- 03/02/22 Senate: Passed Senate with substitute (40-Y 0-N)
- 03/02/22 House: Senate substitute rejected by House 22107280D-S1 (0-Y 98-N)
- 03/02/22 House: VOTE: Rejected (0-Y 98-N)
- 03/02/22 Senate: Senate insisted on substitute (39-Y 0-N)
- 03/02/22 Senate: Senate requested conference committee
- 03/02/22 House: House acceded to request
- 03/02/22 House: Conferees appointed by House
- 03/02/22 House: Delegates: Watts, Coyner, Byron
- 03/02/22 Senate: Conferees appointed by Senate
- 03/02/22 Senate: Senators: Saslaw, Barker, Vogel
- 03/11/22 Conference: Amended by conference committee
- 03/11/22 Senate: Conference report agreed to by Senate (40-Y 0-N)
- 03/11/22 House: Conference report agreed to by House (96-Y 0-N)
- 03/11/22 House: VOTE: Adoption (96-Y 0-N)
- 03/21/22 House: Enrolled
- 03/21/22 House: Bill text as passed House and Senate (HB348ER)
- 03/21/22 Senate: Signed by President
- 03/22/22 House: Signed by Speaker
- 03/22/22 House: Enrolled Bill communicated to Governor on March 22, 2022
- 03/22/22 Governor: Governor's Action Deadline 11:59 p.m., April 11, 2022
- 04/08/22 Governor: Approved by Governor-Chapter 274 (effective 7/1/22)
- 04/08/22 Governor: Acts of Assembly Chapter text (CHAP0274)