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]

Text: Latest bill text (Introduced) [PDF]

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Voting Records

Chamber	Vote	Date	Yea	Nay	NV	Abs	Total	Result	Source	View
Senate	SBIR: Roberts motion to Adopt Roll Call 1160	2021-04-27	26	0	0	8	34	Passed	Link	View