HB1447
Pass-through entity tax; penalty waiver.
Summary
As Introduced. Pass-through entity tax; penalty waiver.
Directs the Department of Taxation to waive penalties imposed on any pass-through entity paying the pass-through entity income tax for taxable years beginning on and after January 1, 2021, but before January 1, 2024. The waiver shall not apply to any penalty imposed due to a false or fraudulent action ... (More) by the taxpayer with the intention of evading the tax. (Less)-
Bill History
- 01/18/2024 - House: Presented and ordered printed 24104635D
- 01/18/2024 - House: Referred to Committee on Finance
- 02/02/2024 - House: Assigned Finance sub: Subcommittee #1
- 02/04/2024 - House: Impact statement from TAX (HB1447)
- 02/05/2024 - House: Subcommittee recommends striking from docket (8-Y 0-N)
- 02/13/2024 - House: Left in Finance
