SB 8 — Reducing penalties for the late filing of and the failure to file personal property renditions and the discovery of escaped personal property, requiring filing only an initial statement with county appraiser for personal property, decreasing the penalties for failing to timely remit withholding income taxes of employees by employers, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for county clerks for calendar year 2024, modifying and prescribing the contents of the revenue neutral rate public hearing notice, providing two prior years' values on the annual valuation notice, allowing for filing of an appraisal by a certified residential real property appraiser for appeal purposes, discontinuing the prohibition of paying taxes under protest after a valuation notice appeal, accounting for adverse influences in the valuation of agricultural land, including properties used for registered agritourism activities as land devoted to agricultural use for purposes of classification, providing a property tax exemption for certain business property operated in competition with property owned or operated by a governmental entity, providing income tax subtraction modifications to permit the carryforward of certain net operating losses for individuals and for the federal work opportunity tax credit and the employee retention credit disallowances, increasing the tax credit amount for adoption expenses and making the credit refundable, increasing the amount of income tax credits available for purchases under the disability employment act from qualified vendors, continuing in existence such credits beyond tax year 2023 and defining qualifying vendors and eligible employees, establishing a tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities, clarifying the determination of taxable income of an electing pass-through entity and providing for the passing through of tax credits to electing pass-through entity owners for purposes of the salt parity act, excluding social security payments from household income and expanding eligibility for seniors and disabled veterans related to increased property tax homestead refund claims, providing a sales tax exemption for sales of property and services used in the provision of communications services and excluding manufacturers' coupons from the sales or selling price.

Bill Text

• Enrolled View text Current pdf
• Amended As Amended by Senate Committee pdf
• Amended As Amended by House Committee pdf
• Introduced As introduced pdf

Action History

1. April 28, 2023

   The Legislature having adjourned sine die on April 28, 2023, there was no opportunity to reconsider and the veto is sustained.

2. April 28, 2023

   Vetoed by Governor; Returned to Senate on Friday, May 12, 2023

3. April 28, 2023

   Enrolled and presented to Governor on Friday, May 5, 2023

4. April 27, 2023

   Conference Committee Report was adopted; Yea: 26 Nay: 13

5. April 27, 2023

   Motion to suspend Joint Rule 4 (k) to allow consideration adopted;

6. April 06, 2023

   Conference Committee Report was adopted; Yea: 76 Nay: 43

7. April 06, 2023

   Substitute motion to not adopt and appoint a conference committee failed

8. April 06, 2023

   Conference committee report now available

9. April 03, 2023

   Motion to accede adopted; Representative Smith, A., Representative Bergkamp and Representative Sawyer appointed as conferees

10. April 03, 2023

    Nonconcurred with amendments; Conference Committee requested; appointed

11. March 29, 2023

    Final Action - Passed as amended; Yea: 122 Nay: 2

12. March 28, 2023

    Committee of the Whole - Be passed as amended

13. March 28, 2023

    Committee of the Whole - Committee Report be adopted

14. March 28, 2023

    Committee of the Whole - Now working on

15. March 23, 2023

    Committee Report recommending bill be passed as amended by Committee on Taxation

16. March 08, 2023

    Hearing: Wednesday, March 15, 2023, 3:30 PM Room 346-S

17. March 02, 2023

    Referred to Committee on Taxation

18. March 01, 2023

    Received and Introduced

19. February 23, 2023

    Emergency Final Action - Passed as amended; Yea: 39 Nay: 0

20. February 23, 2023

    Committee of the Whole - Be passed as amended

21. February 23, 2023

    Committee of the Whole - Committee Report be adopted

22. February 23, 2023

    Committee of the Whole - Now working on

23. February 20, 2023

    Committee Report recommending bill be passed as amended by Committee on Assessment and Taxation

24. January 18, 2023

    Hearing: Thursday, January 26, 2023, 9:30 AM Room 548-S

25. January 10, 2023

    Referred to Committee on Assessment and Taxation

26. January 09, 2023

    Introduced

27. January 09, 2023

    Prefiled for Introduction on Tuesday, January 3, 2023

Sponsors

• Steffen · Primary

Votes

Subjects