Legislation - HB0614

Title: Local Earned Income Tax Credit - Calculation - County Income Tax Rate
Sponsored by: Chair, Ways and Means Committee (By Request - Office of the Comptroller)
Status: Approved by the Governor - Chapter 629
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Clarifying that a county's applicable income tax rate is the tax rate used to calculate the local earned income tax credit that certain individuals may claim against the county income tax; and applying the Act to all taxable years beginning after December 31, 2024.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation Click to view Recorded Media

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): July 1, 2025

History

Legislation History
Chamber House Calendar Date 1/23/2025 Legislative Date 1/23/2025 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Local Earned Income Tax Credit - Calculation - County Income Tax Rate Proceedings
Chamber House Calendar Date 1/23/2025 Legislative Date 1/23/2025 Action Hearing 2/06 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 2/24/2025 Legislative Date 2/24/2025 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 2/25/2025 Legislative Date 2/22/2025 Action Favorable with Amendments {623924/1 Adopted Proceedings 34 Click to view Recorded Media
Chamber House Calendar Date 2/25/2025 Legislative Date 2/22/2025 Action Second Reading Passed with Amendments Proceedings 34 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Local Earned Income Tax Credit - Calculation - County Income Tax Rate Proceedings
Chamber House Calendar Date 2/27/2025 Legislative Date 2/24/2025 Action Third Reading Passed (134-0) Proceedings 36 Click to view Recorded Media
Chamber Senate Calendar Date 2/28/2025 Legislative Date 2/14/2025 Action Referred Budget and Taxation Proceedings 34 Click to view Recorded Media
Chamber Senate Calendar Date 3/24/2025 Legislative Date 3/24/2025 Action Hearing 3/27 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2025 Legislative Date 4/05/2025 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/05/2025 Legislative Date 3/21/2025 Action Favorable Adopted Proceedings 69 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2025 Legislative Date 3/21/2025 Action Second Reading Passed Proceedings 69 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2025 Legislative Date 3/24/2025 Action Third Reading Passed (47-0) Proceedings 72 Click to view Recorded Media
Chamber House Calendar Date 4/07/2025 Legislative Date 3/26/2025 Action Returned Passed Proceedings 66 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/20/2025 Legislative Date 5/20/2025 Action Approved by the Governor - Chapter 629 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Local Earned Income Tax Credit - Calculation - County Income Tax Rate Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/23/2025	1/23/2025	First Reading Ways and Means
			Text - First - Local Earned Income Tax Credit - Calculation - County Income Tax Rate
House	1/23/2025	1/23/2025	Hearing 2/06 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	2/24/2025	2/24/2025	Favorable with Amendments Report by Ways and Means
House	2/25/2025	2/22/2025	Favorable with Amendments {623924/1 Adopted	34 Click to view Recorded Media
House	2/25/2025	2/22/2025	Second Reading Passed with Amendments	34 Click to view Recorded Media
			Text - Third - Local Earned Income Tax Credit - Calculation - County Income Tax Rate
House	2/27/2025	2/24/2025	Third Reading Passed (134-0)	36 Click to view Recorded Media
Senate	2/28/2025	2/14/2025	Referred Budget and Taxation	34 Click to view Recorded Media
Senate	3/24/2025	3/24/2025	Hearing 3/27 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/05/2025	4/05/2025	Favorable Report by Budget and Taxation
Senate	4/05/2025	3/21/2025	Favorable Adopted	69 Click to view Recorded Media
Senate	4/05/2025	3/21/2025	Second Reading Passed	69 Click to view Recorded Media
Senate	4/07/2025	3/24/2025	Third Reading Passed (47-0)	72 Click to view Recorded Media
House	4/07/2025	3/26/2025	Returned Passed	66 Click to view Recorded Media
Post Passage	5/20/2025	5/20/2025	Approved by the Governor - Chapter 629
			Text - Chapter - Local Earned Income Tax Credit - Calculation - County Income Tax Rate

File Code

Subjects

Statutes