Relating to payments for the performance of construction services; prescribing an effective date.
Catchline/Summary:
Requires person engaged in trade or business that makes payment for performance of construction services to make reports to payee and to Department of Revenue. Requires person engaged in trade or business that makes payment for performance of construction services to make reports to payee and to Department of Revenue. Provides for penalties for failure to make required report.
Applies to payments made in tax years beginning on or after January 1, 2014.
Takes effect on 91st day following adjournment sine die.
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HB 2990 House Committee On Revenue
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