Providing that for income distributed to specified members of an S corporation, specified partnerships, a limited liability company, or specified trusts the State income tax rate is 2.875% and the county income tax rate may not exceed 1.6%; applying the Act to taxable years beginning after December 31, 2012; etc.
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2013
|Date Posted||Document Name|
|12/19/2012||Text - First - Income Tax - Pass-Through Entity - Maximum Rate|
( 10-105, 10-106 )
Last Updated: 2/3/2020 2:27 PM