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Original
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Opposite
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Review in
Original Chamber
Passed Both
Chambers
Conf. Cmte
(if necessary)
To Governor
Title
Income Tax – Pass–Through Entities and Corporations
Sponsored by
Senators Guzzone, Hester, Beidle, Carozza, Edwards, Elfreth, Feldman, Griffith, Kagan, Kramer, Peters, Serafini, West, Zucker, Eckardt, McCray, Miller, and Salling
Status
In the Senate - Passed Enrolled
Analysis
Fiscal and Policy Note (Revised)
Synopsis
Altering the tax imposed on certain pass-through entities; requiring each pass-through entity to pay the tax imposed with respect to certain shares of certain nonresident and nonresident entity members of the pass-through entity; authorizing a pass-through entity to pay the tax imposed with respect to certain shares of all members of the pass-through entity; providing for the calculation of the tax; prohibiting the tax required to be paid for any taxable year from exceeding a certain amount; etc.
Committees
Original:
Budget and Taxation  
Opposite:
Ways and Means
Details
Bill File Type: Regular
Effective Date(s): July 1, 2020
History
Legislation History
Chamber
Senate
Calendar Date
1/30/2020
Legislative Date
1/30/2020
Action
First Reading Budget and Taxation
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Text - First - Income Tax - Pass-Through Entities - Imposition of Tax
Proceedings
Chamber
Senate
Calendar Date
1/30/2020
Legislative Date
1/30/2020
Action
Hearing 2/12 at 2:00 p.m.
Proceedings
Chamber
Senate
Calendar Date
2/10/2020
Legislative Date
2/10/2020
Action
Hearing canceled
Proceedings
Chamber
Senate
Calendar Date
2/10/2020
Legislative Date
2/10/2020
Action
Hearing 2/12 at 1:00 p.m.
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Vote - Senate - Committee - Budget and Taxation
Proceedings
Chamber
Senate
Calendar Date
3/16/2020
Legislative Date
3/16/2020
Action
Favorable with Amendments Report by Budget and Taxation
Proceedings
Chamber
Senate
Calendar Date
3/16/2020
Legislative Date
3/11/2020
Action
Favorable with Amendments {769735/1 Adopted
Proceedings
50
Chamber
Senate
Calendar Date
3/16/2020
Legislative Date
3/11/2020
Action
Second Reading Passed with Amendments
Proceedings
50
Chamber
Calendar Date
Legislative Date
Action
Text - Third - Income Tax – Pass–Through Entities and Corporations
Proceedings
Chamber
Senate
Calendar Date
3/16/2020
Legislative Date
3/12/2020
Action
Third Reading Passed (46-0)
Proceedings
51
Chamber
House
Calendar Date
3/17/2020
Legislative Date
3/14/2020
Action
Referred Ways and Means
Proceedings
51
Chamber
Calendar Date
Legislative Date
Action
Vote - House - Committee - Ways and Means
Proceedings
Chamber
House
Calendar Date
3/18/2020
Legislative Date
3/18/2020
Action
Favorable with Amendments Report by Ways and Means
Proceedings
Chamber
House
Calendar Date
3/18/2020
Legislative Date
3/15/2020
Action
Favorable with Amendments {895861/1 Adopted
Proceedings
52
Chamber
House
Calendar Date
3/18/2020
Legislative Date
3/15/2020
Action
Second Reading Passed with Amendments
Proceedings
52
Chamber
House
Calendar Date
3/18/2020
Legislative Date
3/15/2020
Action
Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted (130-3)
Proceedings
52
Chamber
House
Calendar Date
3/18/2020
Legislative Date
3/15/2020
Action
Third Reading Passed (133-0)
Proceedings
52
Chamber
Senate
Calendar Date
3/18/2020
Legislative Date
3/15/2020
Action
Senate Concurs House Amendments
Proceedings
53C
Chamber
Senate
Calendar Date
3/18/2020
Legislative Date
3/15/2020
Action
Third Reading Passed (44-0)
Proceedings
53C
Chamber
Senate
Calendar Date
3/18/2020
Legislative Date
3/15/2020
Action
Passed Enrolled
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Text - Enrolled - Income Tax – Pass–Through Entities and Corporations
Proceedings
Chamber Calendar Date Legislative Date Action Proceedings
Senate 1/30/2020 1/30/2020 First Reading Budget and Taxation
Text - First - Income Tax - Pass-Through Entities - Imposition of Tax
Senate 1/30/2020 1/30/2020 Hearing 2/12 at 2:00 p.m.
Senate 2/10/2020 2/10/2020 Hearing canceled
Senate 2/10/2020 2/10/2020 Hearing 2/12 at 1:00 p.m.
Vote - Senate - Committee - Budget and Taxation
Senate 3/16/2020 3/16/2020 Favorable with Amendments Report by Budget and Taxation
Senate 3/16/2020 3/11/2020 Favorable with Amendments {769735/1 Adopted 50
Senate 3/16/2020 3/11/2020 Second Reading Passed with Amendments 50
Text - Third - Income Tax – Pass–Through Entities and Corporations
Senate 3/16/2020 3/12/2020 Third Reading Passed (46-0) 51
House 3/17/2020 3/14/2020 Referred Ways and Means 51
Vote - House - Committee - Ways and Means
House 3/18/2020 3/18/2020 Favorable with Amendments Report by Ways and Means
House 3/18/2020 3/15/2020 Favorable with Amendments {895861/1 Adopted 52
House 3/18/2020 3/15/2020 Second Reading Passed with Amendments 52
House 3/18/2020 3/15/2020 Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted (130-3) 52
House 3/18/2020 3/15/2020 Third Reading Passed (133-0) 52
Senate 3/18/2020 3/15/2020 Senate Concurs House Amendments 53C
Senate 3/18/2020 3/15/2020 Third Reading Passed (44-0) 53C
Senate 3/18/2020 3/15/2020 Passed Enrolled
Text - Enrolled - Income Tax – Pass–Through Entities and Corporations
File Code
Subjects
Statutes
Last Updated: 4/1/2020 10:23 AM