File Code: Taxes - Income
Prior Year Introduction As:
SB 156/04 - B&T
- Sponsored By:
-
Senators Benson and Montgomery
- Entitled:
-
Corporate Income Tax Reform
Providing that if the principal place from which a corporation's trade
or business is directed or managed is in the State, specified
nonoperational income of the corporation shall be allocated to the
State for income tax purposes to the extent allowed under the United
States Constitution; requiring that specified sales of tangible
personal property be attributed to the State for apportionment
purposes if the corporation is not taxable in the state of the
purchaser; applying the Act to tax years after 2010; etc.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
Senate Action
- 2/4
- First Reading Budget and Taxation
- 2/23
- Hearing 3/23 at 1:00 p.m.
- 3/2
- Hearing cancelled
- Hearing 3/17 at 1:15 p.m.
- 3/25
- Unfavorable Report by Budget and Taxation
House Action
- No Action
Sponsored by:
- Senator Joanne C. Benson, District 24
- Senator Karen S. Montgomery, District 14
Bill indexed under the following Subjects:
- Comptroller
- Corporations -see also- Municipal Corps; Public Corps & Inst
- Income Tax
- Interest
- Penalties and Sentences -see also- Death Penalty
Bill affects the following Statute:
- Tax - General
- (
10-402
)
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
-
Committee Votes :
Senate
- Budget and Taxation