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2023 SESSION

• | print version

SB 922 Income tax, state; manufactured home park sale.

Introduced by: Ghazala F. Hashmi | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Income tax subtraction; manufactured home park sale. Exempts income earned from the sale of a manufactured home park, as defined in relevant law, to either (i) an entity that is owned by at least 25 percent of the residents of such manufactured home park or (ii) an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code, provided that such sale terms require the guaranteed maintenance of the property as a manufactured home park for a period of at least 30 years following the sale.

FULL TEXT

• 01/06/23  Senate: Prefiled and ordered printed; offered 01/11/23 23101649D  pdf | impact statement

HISTORY

• 01/06/23  Senate: Prefiled and ordered printed; offered 01/11/23 23101649D
• 01/06/23  Senate: Referred to Committee on Finance and Appropriations
• 02/08/23  Senate: Left in Finance and Appropriations