Bill Title: Income tax, exclusion for federal tax credits, advance refunds, qualified disaster relief payments, subsidies, grants, student loans, or loan forgiveness from federal CARES Act and subsequent federal COVID relief legislation, exemption from income and financial institution excise tax for amounts from the Coronavirus Relief Fund, to decouple from 26 U.S.C, 951A and 118 (b)(2), to change business interest expense limitation, and to allow Electing Pass-Through Entity to be taxed at entity level, Sec. 40-27-1 am'd.

Sponsorship: Partisan Bill (Republican 2)

Status: (Passed) 2021-02-11 - Delivered to Governor at 11:42 a.m. on February 11, 2021. [HB170 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Enrolled	2021-02-11	PDF	Link	View
Engrossed	2021-02-04	PDF	Link	View
Introduced	2021-02-02	PDF	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
House Ways and Means Education first Amendment Offered	2021-02-03	Proposed	PDF	Link	View

Supplemental Documents

Title	Description	Date	Format	Source	View
Fiscal Note	HB170 for Ways and Means Education	Not Avail	HTML/Text	Link	View
Fiscal Note	HB170 for Ways and Means Education	Not Avail	HTML/Text	Link	View
Fiscal Note	HB170 for Finance and Taxation Education	Not Avail	HTML/Text	Link	View