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: Strong Partisan Bill (Republican 11-1)

Status: (Introduced - Dead) 2021-05-04 - Indefinitely Postponed [SB98 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Introduced	2021-02-02	PDF	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
Senate Governmental Affairs Amendment Offered	2021-02-11	Proposed	PDF	Link	View
Senate Finance and Taxation Education first Amendment Offered	2021-02-02	Proposed	PDF	Link	View

Supplemental Documents

Title	Description	Date	Format	Source	View
Fiscal Note	SB98 for Finance and Taxation Education	Not Avail	HTML/Text	Link	View
Fiscal Note	SB98 for Finance and Taxation Education	Not Avail	HTML/Text	Link	View
Fiscal Note	SB15 for Governmental Affairs	Not Avail	HTML/Text	Link	View