ROTA-BAD DEBT
Summary
Amends the Retailers' Occupation Tax Act. Provides that a retailer is relieved from liability for any tax that becomes due and payable if the tax is represented by amounts that are found to be worthless or uncollectible and have been charged off in accordance with generally accepted accounting principles on and after July 1, 2014. Provide for a deduction if the retailer had previously paid such a tax. Effective immediately.
Bill status
vetoed
4 of 5 stages cleared
Introduction
Apr 2014
Committee Review
Dec 2014
Senate Passage
Dec 2014
House Passage
Nov 2014
Vetoed
Jan 2015
Introduced Apr 11, 2014
Vetoed Jan 13, 2015
Floor votes · Senate Dec 4, 2014 · House Nov 20, 2014
How they voted
40–0
Passed · 7 other
Total votes 47
Dec 4, 2014
D
Democratic30
93% Yea
R
Republican17
70% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
80
Key actions
16
Committee
23
Amendments
13
Jan 13, 2015
Vetoed
Placed on Calendar Amendatory Veto
upper
Jan 12, 2015
Vetoed
Governor Amendatory Veto
upper
Dec 4, 2014
Upper · Passed
Passed Both Houses
upper
Dec 4, 2014
Upper · Passed
House Committee Amendment No. 1 Senate Concurs 052-000-000
upper
Dec 2, 2014
Upper · Passed
House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Revenue; 010-000-000
upper
Dec 2, 2014
Committee
House Committee Amendment No. 1 Motion to Concur Assignments Referred to Revenue
upper
Dec 1, 2014
Committee
House Committee Amendment No. 1 Motion to Concur Referred to Assignments
upper
Nov 20, 2014
Introduced
Placed on Calendar Order of Concurrence House Amendment(s) 1 - December 2, 2014
upper
Nov 20, 2014
Introduced
Secretary's Desk - Concurrence House Amendment(s) 1
upper
Nov 20, 2014
House · Passed
House Vote: pass (95-0-4)
house
Nov 19, 2014
Lower · Passed
Do Pass as Amended / Short Debate Revenue & Finance Committee; 009-000-000
lower
Nov 19, 2014
Lower · Passed
House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
lower
Nov 19, 2014
Lower · Passed
House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
lower
Nov 6, 2014
Committee
Assigned to Revenue & Finance Committee
lower
May 30, 2014
Committee
Rule 19(b) / Re-referred to Rules Committee
lower
May 30, 2014
Committee
House Committee Amendment No. 1 Rule 19(a) / Re-referred to Rules Committee
lower
May 19, 2014
Lower · Passed
House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
lower
May 15, 2014
Committee
House Committee Amendment No. 1 Referred to Rules Committee
lower
May 15, 2014
Introduced
House Committee Amendment No. 1 Filed with Clerk by Rep. Anthony DeLuca
lower
May 1, 2014
Lower · Passed
To Sales and Other Taxes Subcommittee
lower
Apr 28, 2014
Committee
Assigned to Revenue & Finance Committee
lower
Apr 16, 2014
Committee
Referred to Rules Committee
lower
Apr 11, 2014
Introduced
Arrived in House
lower
Apr 10, 2014
Upper · Passed
Senate Floor Amendment No. 3 Adopted; Hutchinson
upper
Apr 9, 2014
Introduced
Senate Floor Amendment No. 3 Be Approved for Consideration Assignments
upper
Apr 8, 2014
Committee
Senate Floor Amendment No. 3 Referred to Assignments
upper
Apr 8, 2014
Introduced
Senate Floor Amendment No. 3 Filed with Secretary by Sen. Toi W. Hutchinson
upper
Apr 8, 2014
Upper · Passed
Senate Floor Amendment No. 2 Adopted; Hutchinson
upper
Apr 8, 2014
Introduced
Senate Floor Amendment No. 2 Recommend Do Adopt Revenue; 009-000-000
upper
Apr 7, 2014
Introduced
Senate Floor Amendment No. 2 Assignments Refers to Revenue
upper
Apr 4, 2014
Committee
Senate Floor Amendment No. 2 Referred to Assignments
upper
Apr 4, 2014
Introduced
Senate Floor Amendment No. 2 Filed with Secretary by Sen. Toi W. Hutchinson
upper
Apr 3, 2014
Upper · Passed
Do Pass as Amended Revenue; 010-002-000
upper
Apr 2, 2014
Upper · Passed
Senate Committee Amendment No. 1 Adopted
upper
Mar 28, 2014
Upper · Passed
Rule 2-10 Committee Deadline Established As April 11, 2014
upper
Mar 27, 2014
Upper · Passed
Senate Committee Amendment No. 1 Postponed - Revenue
upper
Mar 25, 2014
Upper · Passed
Senate Committee Amendment No. 1 Assignments Refers to Revenue
upper
Mar 21, 2014
Committee
Senate Committee Amendment No. 1 Referred to Assignments
upper
Mar 21, 2014
Introduced
Senate Committee Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson
upper
Feb 25, 2014
Committee
Assigned to Revenue
upper
Feb 14, 2014
Committee
Referred to Assignments
upper
0 primary · 8 co-sponsors
Sponsors
No sponsor information available.
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