HB 7009: Corporate Income Tax
GENERAL BILL by Finance and Tax Committee ; Sullivan ; (CO-INTRODUCERS) Campbell
Corporate Income Tax; Adopts 2015 version of Internal Revenue Code; incorporates reference to recent federal act into state law for purpose of defining "adjusted federal income"; revises treatment by this state of certain depreciation & expensing of assets that are allowed for federal income tax purposes; authorizes DOR to adopt emergency rules; provides retroactive applicability.
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Bill History
Date Chamber Action 2/23/2015 House • Filed
2/26/2015 House • Referred to Calendar -HJ 117
3/3/2015 House • Introduced -HJ 117
3/13/2015 House • Placed on Special Order Calendar, 03/17/15
3/17/2015 House • Read 2nd time -HJ 244
• Placed on 3rd reading
3/18/2015 House • Read 3rd time -HJ 258
• Passed; YEAS 117 NAYS 0 -HJ 258
3/26/2015 Senate • In Messages
3/27/2015 Senate • Referred to Finance and Tax; Fiscal Policy -SJ 279
3/31/2015 Senate • Received -SJ 279
4/1/2015 Senate • Withdrawn from Finance and Tax; Fiscal Policy -SJ 313
• Placed on Calendar, on 2nd reading -SJ 313
• Substituted for SB 7014 -SJ 313
• Read 2nd time -SJ 313
• Placed on 3rd reading
4/2/2015 Senate • Read 3rd time -SJ 328
• Passed; YEAS 37 NAYS 0 -SJ 328
4/8/2015 House • Ordered enrolled -HJ 464
5/12/2015 • Signed by Officers and presented to Governor
5/14/2015 • Approved by Governor
5/15/2015 • Chapter No. 2015-35
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HB 7009, Enrolled (Current Bill Version) Posted 4/8/2015 at 7:46 PM
Bill Text: PDF Analyses: Finance and Tax Committee (Post-Meeting) 5/13/2015 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 7014 Corporate Income Tax Finance and Tax Similar Last Action: 4/1/2015 S Laid on Table, companion bill(s) passed, see HB 7009 (Ch. 2015-35) -SJ 313
Location: Laid on Table
Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 220.03 Definitions. Page 1 (pdf) 220.13 “Adjusted federal income” defined. Page 2 (pdf) 1009.97 General provisions. Page 5 (pdf) -
HB 7009, Original Filed Version Posted 2/23/2015 at 10:10 AM
Bill Text: PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 7014 Corporate Income Tax Finance and Tax Similar Last Action: 4/1/2015 S Laid on Table, companion bill(s) passed, see HB 7009 (Ch. 2015-35) -SJ 313
Location: Laid on Table
Floor Votes (2)
Date Chamber Result 3/18/2015 2:43 PM House 117 Yeas - 0 Nays 4/2/2015 2:13 PM Senate 37 Yeas - 0 Nays Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 220.03 Definitions. Page 1 (pdf) 220.13 “Adjusted federal income” defined. Page 2 (pdf) 1009.97 General provisions. Page 5 (pdf)