Proyectos de ley › 91.ª Asamblea General
Relating to the recapture of tax expenditures and disbursed by departments of the state to businesses that violate child labor laws
Presentado por Rep. Jerome Amos Jr. (D), Rep. Sean Bagniewski (D), Rep. Jeff Cooling (D), Rep. Ken Croken (D), Rep. Tracy A. Ehlert (D), Rep. Lindsay James (D), Rep. Rob Johnson (D), Rep. Jennifer Konfrst (D), Rep. Bob Kressig (D), Rep. Elinor A. Levin (D), Rep. Mary Lee Madison (D), Rep. Heather Matson (D), Rep. Brian Meyer (D), Rep. Amy Nielsen (D), Rep. Rick L. Olson (D), Rep. J.D. Scholten (D), Rep. Dr. Megan L. Srinivas (D), Rep. Beth Wessel-Kroeschell (D), Rep. Ross Wilburn (D)
Dónde está ahora
- Hecho: Presentado28 de febrero de 2025
- Se detuvo: SubcomitéMurió al terminar la Asamblea General
- Sigue: Comité de la CámaraEmbudo: antes del 20 de febrero de 2026
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del SenadoEmbudo: antes del 20 de marzo de 2026
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2026 terminó el 3 de mayo de 2026, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
Resumen con IA If a business receives tax breaks or credits from the state and then breaks child labor laws, they may have to pay that money back. This rule applies to the business itself and also to contractors or other third parties working at the business's facility. Companies must tell the state about these violations within 30 days of finishing any legal appeals. Additionally, counties can try to recover any property taxes that were originally excused through tax exemptions. (Todavía no está traducido al español.)1
Lea la explicación oficial (en inglés)
This bill relates to the recapture of tax expenditures disbursed by departments of the state to businesses that violate child labor laws.48, which includes tax credits, exemptions, deductions, and rebates as well as sales tax refunds. Beginning on or after July 1, 2025, as a condition of authorizing tax incentives to a business under any of the programs administered by a department of the state, the value of the tax expenditure authorized shall be subject to recapture by the department if the business, or a contractor, subcontractor, or other third party of the business providing services to the business in the business’s facility, violated state or federal child labor laws under Code chapter 92 or the federal Fair Labor Standards Act of 1938. The bill requires the business to notify the administering department of the violation within 30 days of the ending of the time period to contest or appeal the violation.330(2). The repayment of incentives pursuant to that Code section is considered a tax payment due and payable to the department of revenue, and the failure to make such a repayment may be treated by the department of revenue in the same manner as a failure to pay the tax shown due or required to be shown due. In addition, a county may take action to recover the value of property taxes not collected as a result of a tax exemption provided to the business.