Legislation

Allowing employers that claim the federal work opportunity credit to claim a credit against the State income tax for certain wages paid to individuals with barriers to employment; allowing certain tax-exempt organizations to claim the credit under certain circumstances; altering the calculation of a certain subtraction modification for certain salary and wages paid to certain individuals; requiring the Department of Legislative Services to prepare a tax credit evaluation of the credit on or before December 31, 2028; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB0598

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2022

History

Legislation History
Chamber House Calendar Date 9/28/2021 Legislative Date 9/28/2021 Action Pre-filed Proceedings
Chamber House Calendar Date 1/12/2022 Legislative Date 1/12/2022 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax – Work Opportunity Tax Credit Proceedings
Chamber House Calendar Date 1/07/2022 Legislative Date 1/07/2022 Action Hearing 1/26 at 1:00 p.m. Proceedings
Chamber House Calendar Date 2/28/2022 Legislative Date 2/28/2022 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/01/2022 Legislative Date 2/25/2022 Action Favorable with Amendments {343221/1 Adopted Proceedings 18AClick to view Recorded Media
Chamber House Calendar Date 3/01/2022 Legislative Date 2/25/2022 Action Motion Special Order until 3/2 (Delegate Shoemaker) Adopted Proceedings 18AClick to view Recorded Media
Chamber House Calendar Date 3/02/2022 Legislative Date 2/26/2022 Action Second Reading Passed with Amendments Proceedings 19 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax – Work Opportunity Tax Credit Proceedings
Chamber House Calendar Date 3/04/2022 Legislative Date 2/28/2022 Action Third Reading Passed (128-0) Proceedings 21 Click to view Recorded Media
Chamber Senate Calendar Date 3/07/2022 Legislative Date 2/25/2022 Action Referred Budget and Taxation Proceedings 37 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/28/2022 Legislative Date 3/28/2022 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/28/2022 Legislative Date 3/15/2022 Action Favorable Adopted Proceedings 55 Click to view Recorded Media
Chamber Senate Calendar Date 3/28/2022 Legislative Date 3/15/2022 Action Second Reading Passed Proceedings 55 Click to view Recorded Media
Chamber Senate Calendar Date 3/31/2022 Legislative Date 3/19/2022 Action Third Reading Passed (47-0) Proceedings 59 Click to view Recorded Media
Chamber House Calendar Date 3/31/2022 Legislative Date 3/25/2022 Action Returned Passed Proceedings 46 Click to view Recorded Media
Chamber Post Passage Calendar Date 4/01/2022 Legislative Date 4/01/2022 Action Approved by the Governor - Chapter 6 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax – Work Opportunity Tax Credit Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	9/28/2021	9/28/2021	Pre-filed
House	1/12/2022	1/12/2022	First Reading Ways and Means
			Text - First - Income Tax – Work Opportunity Tax Credit
House	1/07/2022	1/07/2022	Hearing 1/26 at 1:00 p.m.
House	2/28/2022	2/28/2022	Favorable with Amendments Report by Ways and Means
House	3/01/2022	2/25/2022	Favorable with Amendments {343221/1 Adopted	18AClick to view Recorded Media
House	3/01/2022	2/25/2022	Motion Special Order until 3/2 (Delegate Shoemaker) Adopted	18AClick to view Recorded Media
House	3/02/2022	2/26/2022	Second Reading Passed with Amendments	19 Click to view Recorded Media
			Text - Third - Income Tax – Work Opportunity Tax Credit
House	3/04/2022	2/28/2022	Third Reading Passed (128-0)	21 Click to view Recorded Media
Senate	3/07/2022	2/25/2022	Referred Budget and Taxation	37 Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/28/2022	3/28/2022	Favorable Report by Budget and Taxation
Senate	3/28/2022	3/15/2022	Favorable Adopted	55 Click to view Recorded Media
Senate	3/28/2022	3/15/2022	Second Reading Passed	55 Click to view Recorded Media
Senate	3/31/2022	3/19/2022	Third Reading Passed (47-0)	59 Click to view Recorded Media
House	3/31/2022	3/25/2022	Returned Passed	46 Click to view Recorded Media
Post Passage	4/01/2022	4/01/2022	Approved by the Governor - Chapter 6
			Text - Chapter - Income Tax – Work Opportunity Tax Credit

File Code

Subjects

Statutes