Pass-through entity tax; penalty waiver.
Summary
Pass-through entity tax; penalty waiver.Directs the Department of Taxation to waive penalties imposed onany pass-through entity paying the pass-through entity income taxfor taxable years beginning on and after January 1, 2021, but beforeJanuary 1, 2024. The waiver shall not apply to any penalty imposeddue to a false or fraudulent action by the taxpayer with the intentionof evading the tax.
Bill status
in committee
1 of 4 stages cleared
Introduction
Jan 2024
Committee Review
Floor Vote
Governor
Introduced Jan 18, 2024
Last action Feb 13, 2024
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
6
Key actions
1
Committee
3
Feb 5, 2024
Lower · Passed
Subcommittee recommends striking from docket (8-Y 0-N)
lower
Feb 2, 2024
Committee
Assigned Finance sub: Subcommittee #1
lower
Jan 18, 2024
Committee
Referred to Committee on Finance
lower
Jan 18, 2024
Introduced
Presented and ordered printed 24104635D
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Carrie Coyner
RRepublican
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