CS/SB 1398: Research and Development Expenses Tax Credit [EPCC]
GENERAL BILL by Commerce ; Oelrich
Research and Development Expenses Tax Credit [EPCC]; Creates the research and development tax credit program. Provides eligibility requirements for research and development tax credits and an amount for such credit. Authorizes the sale or assignment of unused credit to certain taxpayers under certain conditions. Requires that parties to a sale or assignment obtain the Department of Revenue's approval before completing such sale or assignment, etc.
Last Action: 5/2/2008 Senate - Died in Committee on Finance and Tax
Bill Text: Web Page | PDF
-
Bill History
Date Chamber Action 1/25/2008 Senate • Filed
2/21/2008 Senate • Referred to Commerce; Finance and Tax; General Government Appropriations
3/4/2008 Senate • Introduced, referred to Commerce; Finance and Tax; General Government Appropriations -SJ 00086
3/13/2008 Senate • On Committee agenda-- Commerce, 03/18/08, 9:00 am, 401-S --Temporarily postponed
3/20/2008 Senate • On Committee agenda-- Commerce, 03/25/08, 9:00 am, 401-S
3/25/2008 Senate • CS by Commerce; YEAS 6 NAYS 0 -SJ 00373; CS read 1st time on 03/27/08 -SJ 00374
3/26/2008 Senate • Pending reference review under Rule 4.7(2); Now in Finance and Tax -SJ 00373
5/2/2008 Senate • Died in Committee on Finance and Tax
-
CS/SB 1398, Committee Substitute 1 (Current Bill Version) Posted 3/26/2008 at 3:29 PM
Bill Text: Web Page | PDF Analyses: Commerce (Post-Meeting) 3/25/2008 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location H 733 Tax Credit for Research and Development Expenses Grant Compare Last Action: 5/2/2008 H Died in Economic Expansion & Infrastructure Council
Location:Citations - Statutes (1)
Citation Catchline Location in Bill Location In Bill Help 220.02 Legislative intent. -
SB 1398, Original Filed Version Posted 1/25/2008 at 2:34 PM
Bill Text: Web Page | PDF Analyses: None Committee Amendments (3)
Amendment Sponsor Filed Last Committee Action Format 201576 - Amendment
Commerce
(Oelrich)3/14/2008
2:35 PMReplaced by Committee Substitute
3/25/2008Web Page
PDF079230 - Amendment to Amendment (201576)
Commerce
(Oelrich)3/21/2008
4:59 PMReplaced by Committee Substitute
3/25/2008Web Page
PDF313058 - Amendment to Amendment (201576)
Commerce
(Lynn)3/24/2008
9:15 AMReplaced by Committee Substitute
3/25/2008Web Page
PDFCommittee Votes (1)
Date Committee Result 3/25/2008 9:00 AM Commerce 6 Yeas - 0 Nays Citations - Statutes (1)
Citation Catchline Location in Bill Location In Bill Help 220.194