2000 Regular Session

HOUSE BILL 926

CHAPTER NUMBER: 432 File Code: Taxes - Sales and Use Crossfiled with: SENATE BILL 192
Sponsored By:
Chairman, Ways and Means Committee (Departmental - Dept. Business & Economic Dev.) and Delegates D'Amato, Bartlett, Bohanan, Bozman, Carlson, Conroy, C. Davis, Finifter, Healey, Heller, Howard, Marriott, McKee, Patterson, Phillips, Rosso, Rudolph, and Shriver
Entitled:
Film Production Activity - Sales and Use Tax Exemption

Synopsis:

Providing a sales and use tax exemption for tangible personal property and taxable services used in a film production activity; authorizing the Department of Business and Economic Development to certify applicants for the exemption; requiring the Department to conduct a study and report to the General Assembly on the effect of the tax credit and the potential economic effect of a specified income tax exemption on the film and video production industry in the State and on the actual effect of similar credits enacted in other states; etc.

History by Legislative Date

House Action
2/11
First Reading Ways and Means
2/16
Hearing 3/1 at 1:00 p.m.
3/16
Favorable with Amendments Report by Ways and Means
3/17
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/21
Third Reading Passed (127-6)
4/8
House Concur - Senate Amendments
Third Reading Passed (125-2)
Passed Enrolled
5/11
Signed by the Governor Chapter 432
Senate Action
3/22
First Reading Budget and Taxation
3/31
Favorable with Amendments Report by Budget and Taxation
4/2
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
4/3
Floor Amendment (Senator Hooper) Rejected (9-35)
Third Reading Passed with Amendments (40-5)
Sponsored by:
Chairman, Ways & Means Comm.
Delegate Joseph R. Bartlett, District 3
Delegate John L. Bohanan, Jr., District 29B
Delegate K. Bennett Bozman, District 38
Delegate Paul H. Carlson, District 39
Delegate Mary A. Conroy, District 23
Delegate C. Richard D'Amato, District 30
Delegate Clarence Davis, District 45
Departmental
Delegate Michael J. Finifter, District 11
Delegate Anne Healey, District 22A
Delegate Henry B. Heller, District 19
Delegate Carolyn J. B. Howard, District 24
Delegate Salima Siler Marriott, District 40
Delegate Robert A. McKee, District 2A
Delegate Obie Patterson, District 26
Delegate Wendell F. Phillips, District 41
Delegate Mary M. Rosso, District 31
Delegate David D. Rudolph, District 35B
Delegate Mark K. Shriver, District 15
Bill indexed under the following Subjects:
ART, MUSIC AND CULTURAL AFFAIRS -see also- MUSEUMS; THEATERS
BUSINESS AND ECONOMIC DEVELOPMENT, DEPARTMENT OF
COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
COMPTROLLER
EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT
EXEMPTIONS
INCOME TAX
MOTION PICTURES
PERSONAL PROPERTY
REPORTS
RULES AND REGULATIONS
SALES AND USE TAX
TAX CREDITS -see also- CIRCUIT BREAKER
TELEVISION -see also- CABLE TELEVISION
VIDEO
Bill affects the following Statutes:
Article - 83A Department of Business and Economic Development
( 4-501 )
Tax - General
( 11-226 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled (PDF)
Fiscal Note: Available (PDF)
Amendments:
House
Number: 715466/1 (PDF)     Offered on: March 17, 2000   at: 11:45 a.m.     Status: Adopted
Senate
Number: 383828/1 (PDF)     Offered on: April 4, 2000   at: 12:42 p.m.     Status: Rejected
Number: 449337/1 (PDF)     Offered on: April 3, 2000   at: 10:14 p.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
House
March 21, 2000: Third Reading Passed (127-6)
April 8, 2000: Third Reading Passed (125-2)
Senate
April 3, 2000: Floor Amendment (Hooper) {383828/1 Rejected (9-35)
April 3, 2000: Third Reading Passed (40-5)