ID H0085 | 2015 | Regular Session
Status
Completed Legislative Action
Spectrum: Committee Bill
Status: Passed on March 11 2015 - 100% progression
Action: 2015-03-11 - Reported Signed by Governor on March 11, 2015 Session Law Chapter 41 Effective: 01/01/2015
Text: Latest bill text (Introduced) [PDF]
Spectrum: Committee Bill
Status: Passed on March 11 2015 - 100% progression
Action: 2015-03-11 - Reported Signed by Governor on March 11, 2015 Session Law Chapter 41 Effective: 01/01/2015
Text: Latest bill text (Introduced) [PDF]
Summary
INCOME TAX - Amends existing law to provide that the holding period of qualifying property that was distributed by an S corporation or an entity treated as a partnership to a person who was an owner, member or partner at the time of the distribution shall, for that person, include the amount of time the S corporation or the entity held the property, regardless of whether the distribution was a liquidating distribution.
Title
Amends existing law to provide that the holding period of qualifying property that was distributed by an S corporation or an entity treated as a partnership to a person who was an owner, member or partner at the time of the distribution shall, for that person, include the amount of time the S corporation or the entity held the property, regardless of whether the distribution was a liquidating distribution.
Sponsors
Roll Calls
2015-03-02 - Senate - Senate Third Reading (Y: 34 N: 0 NV: 0 Abs: 0) [PASS]
2015-02-13 - House - House Third Reading (Y: 67 N: 0 NV: 0 Abs: 3) [PASS]
2015-02-13 - House - House Third Reading (Y: 67 N: 0 NV: 0 Abs: 3) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2015-03-11 | House | Reported Signed by Governor on March 11, 2015 Session Law Chapter 41 Effective: 01/01/2015 |
| 2015-03-09 | House | Delivered to Governor at 11:10 a.m. on March 6, 2015 |
| 2015-03-06 | House | Returned Signed by the President; Ordered Transmitted to Governor |
| 2015-03-05 | Senate | Signed by President; returned to House |
| 2015-03-05 | Senate | Received from the House enrolled/signed by Speaker |
| 2015-03-04 | House | Reported Enrolled; Signed by Speaker; Transmitted to Senate |
| 2015-03-03 | House | Returned from Senate Passed; to JRA for Enrolling |
| 2015-03-02 | Senate | to House |
| 2015-03-02 | Senate | Title apvd |
| 2015-03-02 | Senate | PASSED -- 34-0-0 |
| 2015-03-02 | Senate | Read third time in full |
| 2015-02-24 | Senate | Read second time; filed for Third Reading |
| 2015-02-23 | Senate | Reported out of Committee with Do Pass Recommendation; Filed for second reading |
| 2015-02-16 | Senate | Introduced, read first time; referred to: Local Government & Taxation |
| 2015-02-16 | Senate | Received from the House passed; filed for first reading |
| 2015-02-13 | House | to Senate |
| 2015-02-13 | House | Title apvd |
| 2015-02-13 | House | PASSED -- 67-0-3 |
| 2015-02-13 | House | Read Third Time in Full |
| 2015-02-12 | House | U.C. to hold place on third reading calendar one legislative day |
| 2015-02-11 | House | Read second time; Filed for Third Reading |
| 2015-02-10 | House | Reported out of Committee with Do Pass Recommendation, Filed for Second Reading |
| 2015-02-06 | House | Reported Printed and Referred to Revenue & Taxation |
| 2015-02-05 | House | Introduced, read first time, referred to JRA for Printing |
