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2024 SESSION

• | print version

HB 473 Income tax, state; employer retention credit.

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

SUMMARY AS INTRODUCED:

Income tax; interest; employer retention credit. Provides authority to the Tax Commissioner to waive interest on taxpayers that received a federal employer retention tax credit. Such waiver shall only be permissible if the taxpayer was eligible for and received the federal tax credit, filed an amended return, and was found to have an additional tax liability due to the reduction in deductible wages that resulted from claiming the credit.

FULL TEXT

• 01/08/24  House: Prefiled and ordered printed; offered 01/10/24 24100441D  pdf | impact statement

AMENDMENTS

• House subcommittee amendments and substitutes offered

HISTORY

• 01/08/24  House: Prefiled and ordered printed; offered 01/10/24 24100441D
• 01/08/24  House: Referred to Committee on Finance
• 01/18/24  House: Assigned Finance sub: Subcommittee #1
• 02/13/24  House: Left in Finance