2001 Regular Session

HOUSE BILL 1109

CHAPTER NUMBER: 161 File Code: Taxes - Miscellaneous Crossfiled with: SENATE BILL 523
Sponsored By:
Delegates Rudolph, Bozman, Hixson, and Taylor
Entitled:
Heritage Structure Rehabilitation Tax Credit

Synopsis:

Providing that specified tax credits for certified heritage structure rehabilitations may be allocated in a specified manner among the partners, members, or shareholders of an entity; altering the definition of "certified heritage structure"; making the tax credits for certified heritage structure rehabilitations refundable under specified circumstances; repealing certified rehabilitation tax credits as to the financial institution franchise tax and the public service company franchise tax; etc.

History by Legislative Date

House Action
2/9
First Reading Ways and Means
2/14
Hearing 3/1 at 1:00 p.m.
3/22
Favorable with Amendments Report by Ways and Means
3/19
Favorable with Amendments
Special Order next session (Delegate Hixson) Adopted
Favorable with Amendments Report Adopted
Floor Committee Amendment Adopted
Special Order after Third Reading calendar (Delegate Hixson) Adopted
Second Reading Passed with Amendments
3/20
Third Reading Passed (138-1)
4/1
Returned Passed
4/20
Signed by the Governor Chapter 161
Senate Action
3/26
First Reading Budget and Taxation
4/3
Favorable Report by Budget and Taxation
4/1
Favorable Report Adopted
Second Reading Passed
4/2
Third Reading Passed (46-0)
Sponsored by:
Delegate David D. Rudolph, District 35B
Delegate K. Bennett Bozman, District 38
Delegate Sheila E. Hixson, District 20
Delegate Casper R. Taylor, Jr., District 1C
Bill indexed under the following Subjects:
COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
CONSERVATION -see also- SOIL CONSERVATION
EXEMPTIONS
GROSS RECEIPTS TAX
HISTORICAL MATTERS
INCOME TAX
NONPROFIT ORGANIZATIONS
NOTICES
REPORTS
TAX CREDITS -see also- CIRCUIT BREAKER
Bill affects the following Statutes:
Article - 83B Department of Housing and Community Development
( 5-801 )
Insurance
( 6-105.2 , 6-107 )
Tax - General
( 8-208.1 , 8-406.1 , 10-207 , 10-704.5 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)
Amendments:
House
Number: 575369/1 (PDF)     Offered on: March 22, 2001   at: 5:24 p.m.     Status: Adopted
Number: 605066/1 (PDF)     Offered on: March 22, 2001   at: 5:24 p.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
House
March 20, 2001: Third Reading Passed (138-1)
Senate
April 2, 2001: Third Reading Passed (46-0)