Proyectos de ley › 88.ª Asamblea General
HSB 649
Dónde está ahora
- Hecho: Presentado6 de febrero de 2020
- Hecho: Subcomité6 de febrero de 2020
- Se detuvo: Comité de la CámaraMurió al terminar la Asamblea General
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del Senado
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2020 terminó el 14 de junio de 2020, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
La explicación oficial está en inglés; todavía no hay resumen en palabras sencillas.
This bill creates a recreational-activities business tax credit available for individual and corporate income taxes. The credit is available to a taxpayer that operates a business that offers recreational activities that started after the effective date of the bill, or is an existing business that offers recreational business activities that started less than one year prior to the effective date of the bill. “Recreational-activities business” is defined to mean a business that is directly and primarily engaged in recreational activities, including bowling, go-karts, mini-golf, laser tag, bumper cars, bumper boats, escape rooms, or waterslides.
Lea la explicación completa
_____ The amount of the credit is not to exceed $2,500 of start-up expenses against the individual or corporate income tax. A taxpayer is eligible to claim the credit one time as provided in the bill in the taxpayer’s lifetime. Any credit provided in the bill in excess of the tax liability is not refundable but the excess for the tax year may be credited to the tax liability for the following five years until depleted, whichever is earlier. The bill takes effect upon enactment and applies retroactively to tax years beginning on or after January 1, 2020.
House subcommittee
Named February 6, 2020. Meeting: Tuesday, February 11 · 11:00 AM · House Lounge.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part