Legislation

Allowing a qualified nursing home to claim a refundable credit against the State income tax in the amount of sales and use tax paid for the purchase of a backup generator; establishing an annual tax-free period from May 19 through May 24 during which a sales tax exemption for specified sales of emergency preparedness equipment is provided; requiring the Comptroller to publish a list of emergency preparedness equipment; applying specified provisions of the Act to taxable years beginning after December 31, 2013, but before January 1, 2019; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Details

Cross-filed with: HB0784

Bill File Type: Regular

Effective Date(s): July 1, 2014, October 1, 2014

History

Legislation History
Chamber Senate Calendar Date 1/31/2014 Legislative Date 1/31/2014 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/05/2014 Legislative Date 2/05/2014 Action Hearing 3/07 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 2/26/2014 Legislative Date 2/26/2014 Action Hearing cancelled Proceedings
Chamber Senate Calendar Date 2/26/2014 Legislative Date 2/26/2014 Action Hearing 3/06 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	1/31/2014	1/31/2014	First Reading Budget and Taxation
Senate	2/05/2014	2/05/2014	Hearing 3/07 at 1:00 p.m.
Senate	2/26/2014	2/26/2014	Hearing cancelled
Senate	2/26/2014	2/26/2014	Hearing 3/06 at 1:00 p.m.

Documents

Date Posted	Document Name
2/04/2014	Text - First - Income and Sales Tax Incentives - Emergency Preparedness Equipment

File Code

Subjects

Statutes