SB793
Small businesses; waiver of tax penalties.
Summary
As Passed Both Chambers. Waiver of tax penalties for small businesses.
Waives any penalties related to taxes administered by the Department of Taxation for a small business during its first two years of operation as long as the business enters into an installment agreement with the Tax Commissioner for the payment of taxes. However, the bill provides that the Department of ... (More) Taxation shall not be required to waive penalties for conversion of trust taxes or failure to remit state sales or withholding taxes. (Less)-
Bill History
- 09/19/2016 - Senate: Prefiled and ordered printed; offered 01/11/17 17100189D
- 09/19/2016 - Senate: Referred to Committee on Finance
- 01/24/2017 - Senate: Reported from Finance (15-Y 1-N)
- 01/25/2017 - Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/26/2017 - Senate: Read second time and engrossed
- 01/27/2017 - Senate: Read third time and passed Senate (38-Y 0-N)
- 01/31/2017 - House: Placed on Calendar
- 01/31/2017 - House: Read first time
- 01/31/2017 - House: Referred to Committee on Finance
- 02/03/2017 - House: Assigned Finance sub: Subcommittee #2
- 02/03/2017 - Senate: Impact statement from TAX (SB793)
- 02/08/2017 - House: Subcommittee recommends reporting (10-Y 0-N)
- 02/13/2017 - House: Reported from Finance (19-Y 3-N)
- 02/14/2017 - House: Read second time
- 02/15/2017 - House: Read third time
- 02/15/2017 - House: Amendment by Delegate Massie agreed to
- 02/15/2017 - House: Engrossed by House as amended
- 02/15/2017 - House: Passed House with amendment (94-Y 5-N)
- 02/15/2017 - House: VOTE: PASSAGE (94-Y 5-N)
- 02/15/2017 - Senate: House amendment rejected by Senate (0-Y 38-N)
- 02/15/2017 - House: House insisted on amendment
- 02/15/2017 - House: House requested conference committee
- 02/15/2017 - Senate: Senate acceded to request (33-Y 2-N)
- 02/15/2017 - Senate: Conferees appointed by Senate
- 02/15/2017 - Senate: Senators: Sturtevant, Obenshain, Barker
- 02/15/2017 - House: Conferees appointed by House
- 02/15/2017 - House: Delegates: Cline, Massie, Kory
- 02/23/2017 - Conference: Amended by conference committee
- 02/23/2017 - Senate: Conference report agreed to by Senate (40-Y 0-N)
- 02/23/2017 - House: Conference report agreed to by House (96-Y 3-N)
- 02/23/2017 - House: VOTE: ADOPTION (96-Y 3-N)
- 03/07/2017 - Senate: Enrolled
- 03/07/2017 - Senate: Bill text as passed Senate and House (SB793ER)
- 03/07/2017 - House: Signed by Speaker
- 03/10/2017 - Senate: Bill text as passed Senate and House reprinted (SB793ER)
- 03/10/2017 - Senate: Signed by President
- 03/13/2017 - Senate: Enrolled Bill Communicated to Governor on 3/13/17
- 03/13/2017 - Governor: Governor's Action Deadline Midnight, March 27, 2017
- 03/24/2017 - Governor: Approved by Governor-Chapter 718 (effective 7/1/17)
- 03/24/2017 - Governor: Acts of Assembly Chapter text (CHAP0718)
- 05/03/2017 - Senate: Impact statement from TAX (SB793ER)
