File Code: Taxes - Income
Prior Year Introduction As:
HB 219/05 - W&M
- Sponsored By:
-
Delegates Arora, Barve, Bobo, Feldman, Washington, and Zucker
- Entitled:
-
Taxes - Electing Small Business Trusts State Tax Loophole Elimination Act
Modifying the definition of federal adjusted gross income as it
relates to specified fiduciaries to include the amount of income of an
electing small business trust consisting of stock of one or more S
corporations that is subject to specified taxing rules; providing for
the application of the Act to all taxable years beginning after
December 31, 2011; etc.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
For explanation of terms
click here.
House Action
- 1/23
- First Reading Ways and Means
- 1/25
- Hearing 1/31 at 11:00 a.m.
- 1/26
- Hearing cancelled
- 2/1
- Hearing 2/14 at 1:00 p.m.
Senate Action
- No Action
Sponsored by:
- Delegate Sam Arora, District 19
- Delegate Kumar P. Barve, District 17
- Delegate Elizabeth Bobo, District 12B
- Delegate Brian J. Feldman, District 15
- Delegate Mary L. Washington, District 43
- Delegate Craig J. Zucker, District 14
Bill indexed under the following Subjects:
- Business Trusts
- Fiduciaries
- Income Tax
- Small Business
Bill affects the following Statute:
- Tax - General
- (
10-101
)
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
