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Legislation

Original
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Opposite
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Review in
Original Chamber
Passed Both
Chambers
Conf. Cmte
(if necessary)
To Governor
Title
Corporate Income Tax – Throwback Rule
Sponsored by
Delegate Stewart
Status
In the House - Hearing 1/28 at 1:30 p.m.
Analysis
Fiscal and Policy Note
Synopsis
Requiring that certain sales of tangible personal property be attributed to the State for apportionment purposes under the corporate income tax if the corporation is not taxable in the state of the purchaser; applying the Act to taxable years beginning after December 31, 2021; etc.
Committee Testimony
Details
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2022
Legislation History
Chamber
House
Calendar Date
9/01/2020
Legislative Date
9/01/2020
Action
Pre-filed
Proceedings
Chamber
House
Calendar Date
1/13/2021
Legislative Date
1/13/2021
Action
First Reading Ways and Means
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Text - First - Corporate Income Tax – Throwback Rule
Proceedings
Chamber
House
Calendar Date
1/07/2021
Legislative Date
1/07/2021
Action
Hearing 1/28 at 1:30 p.m.
Proceedings
Chamber Calendar Date Legislative Date Action Proceedings
House 9/01/2020 9/01/2020 Pre-filed
House 1/13/2021 1/13/2021 First Reading Ways and Means
Text - First - Corporate Income Tax – Throwback Rule
House 1/07/2021 1/07/2021 Hearing 1/28 at 1:30 p.m.
(   10-402 )
Last Updated: 4/1/2021 4:26 PM
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