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2024 SESSION

• | print version

HB 1447 Pass-through entity tax; penalty waiver.

Introduced by: Carrie E. Coyner | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Pass-through entity tax; penalty waiver. Directs the Department of Taxation to waive penalties imposed on any pass-through entity paying the pass-through entity income tax for taxable years beginning on and after January 1, 2021, but before January 1, 2024. The waiver shall not apply to any penalty imposed due to a false or fraudulent action by the taxpayer with the intention of evading the tax.

FULL TEXT

• 01/18/24  House: Presented and ordered printed 24104635D  pdf | impact statement

HISTORY

• 01/18/24  House: Presented and ordered printed 24104635D
• 01/18/24  House: Referred to Committee on Finance
• 02/02/24  House: Assigned Finance sub: Subcommittee #1
• 02/05/24  House: Subcommittee recommends striking from docket (8-Y 0-N)
• 02/13/24  House: Left in Finance