2010 Regular Session

HOUSE BILL 584

File Code: Taxes - Income
Sponsored By:
Delegates Ross, Hucker, Ali, Barnes, Benson, Carr, Holmes, Ivey, Kaiser, Manno, Mizeur, Niemann, Pena-Melnyk, Ramirez, Valderrama, and Waldstreicher
Entitled:
Corporate Income Tax - Combined Reporting

Synopsis:

Providing for combined reporting under the corporate income tax for members of combined groups; altering specified requirements that specified corporations file specified statements with the Comptroller; providing for the filing of combined income tax returns reflecting the tax liability of all of the members of specified affiliated groups of corporations under specified circumstances; requiring the Comptroller to adopt regulations; applying the Act to taxable years after 2009; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
House Action
2/3
First Reading Ways and Means
Hearing 2/25 at 1:00 p.m.
Senate Action
No Action

Sponsored by:

Delegate Justin D. Ross, District 22
Delegate Saqib Ali, District 39
Delegate Ben Barnes, District 21
Delegate Joanne C. Benson, District 24
Delegate Alfred C. Carr, Jr., District 18
Delegate Marvin E. Holmes, Jr., District 23B
Delegate Tom Hucker, District 20
Delegate Jolene Ivey, District 47
Delegate Anne R. Kaiser, District 14
Delegate Roger P. Manno, District 19
Delegate Heather R. Mizeur, District 20
Delegate Doyle L. Niemann, District 47
Delegate Joseline A. Pena-Melnyk, District 21
Delegate Victor R. Ramirez, District 47
Delegate Kriselda Valderrama, District 26
Delegate Jeff Waldstreicher, District 18

Bill indexed under the following Subjects:

Comptroller
Corporations -see also- Municipal Corps; Public Corps & Inst
Income Tax
Interstate Affairs
Reports
Rules and Regulations

Bill affects the following Statutes:

Tax - General
( 10-402.1 , 10-804.1 , 10-811 )

Documents

All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled
Fiscal and Policy Note: Available
Amendments: None offered