(at the request of House Interim Committee on Revenue)
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Regular Sponsors:
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Bill Title:
Relating to use of tax credits to satisfy corporate minimum tax; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.
Catchline/Summary:
Provides that corporate minimum tax may not be reduced, paid or otherwise satisfied by use of tax credits, other than certain tax credits allowed for energy conservation facilities. Provides that corporate minimum tax may not be reduced, paid or otherwise satisfied by use of tax credits, other than certain tax credits allowed for energy conservation facilities.
Applies to tax years beginning on or after January 1, 2015.
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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HB 2096 House Committee On Revenue
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