Comments: ID H0514 | 2018 | Regular Session

Bill Title: Amends existing law to revise provisions regarding certain qualified property held by an estate, trust, S corporation, partnership, limited liability company or an individual, to establish provisions regarding fair market valuation, to establish provisions regarding adjusted basis allocation and to establish provisions regarding certain part-year resident and nonresident owners of multistate entities.

Spectrum: Committee Bill

Status: (Passed) 2018-03-20 - Reported Signed by Governor on March 20, 2018 Session Law Chapter 186 Effective: Retroactive to 01/01/2018 [H0514 Detail]

Text: Latest bill text (Introduced) [PDF]

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