2002 Regular Session

HOUSE BILL 1451

EMERGENCY BILL
File Code: Taxes - Miscellaneous Crossfiled with: SENATE BILL 902
Sponsored By:
Delegate Pitkin
Entitled:
Tax Benefits - Arts and Entertainment Districts - Qualified Residing Artist

Synopsis:

Altering the definition of "qualified residing artist" for specified tax benefits to include an individual who owns or rents residential real property in an arts and entertainment district and conducts a business in the district or who derives income from the sale or performance within the district of an artistic work that the individual wrote, composed, or executed, either solely or with one or more individuals.

History by Legislative Date

House Action
3/21
First Reading House Rules and Executive Nominations
Motion Rules Suspended for late introduction (Delegate Pitkin) Adopted (113-7)
Referred House Rules and Executive Nominations
3/23
Re-referred Economic Matters
3/25
Re-assigned Ways and Means
3/26
Hearing 3/28 at 1:00 p.m.
4/3
Withdrawn
Senate Action
No Action
Bill indexed under the following Subjects:
ADMISSIONS AND AMUSEMENT TAX
ART, MUSIC AND CULTURAL AFFAIRS -see also- MUSEUMS; THEATERS
EXEMPTIONS
INCOME TAX
PROPERTY TAX
REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.
SPECIAL TAX DISTRICTS
TAX CREDITS -see also- CIRCUIT BREAKER
Bill affects the following Statute:
Article - 83A Department of Business and Economic Development
( 4-701 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered
Roll Call Vote (Legislative date is shown):
House
March 21, 2002: Motion Rules Suspended for late introduction (Pitkin) Adopted (113-7)