Legislation

Title: Corporate Income Tax - Throwback Rule
Sponsored by: Delegates Tarlau, Angel, Barron, Fennell, Korman, McCray, Moon, Pena-Melnyk, Platt, Robinson, and Sanchez
Status: In the House - Hearing 2/22 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Requiring that specified sales of tangible personal property be attributed to the State for apportionment purposes under the corporate income tax if the corporation is not taxable in the state of the purchaser; and applying the Act to taxable years beginning after December 31, 2016.

Committees

Original:: Ways and Means

Details

Cross-filed with: SB0833

Bill File Type: Regular

Effective Date(s): July 1, 2017

History

Legislation History
Chamber House Calendar Date 2/01/2017 Legislative Date 2/01/2017 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Corporate Income Tax - Throwback Rule Proceedings
Chamber House Calendar Date 2/07/2017 Legislative Date 2/07/2017 Action Hearing 2/22 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	2/01/2017	2/01/2017	First Reading Ways and Means
			Text - First - Corporate Income Tax - Throwback Rule
House	2/07/2017	2/07/2017	Hearing 2/22 at 1:00 p.m.

File Code

Subjects

Statutes