(at the request of Senate Interim Committee on Finance and Revenue)
Chief Sponsors:
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Regular Sponsors:
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Bill Title:
Relating to calculation of retaliatory tax; prescribing an effective date.
Catchline/Summary:
Provides that foreign or alien insurer may elect to apply credit allowed for qualified equity investment against corporate excise tax or against retaliatory tax. Provides that foreign or alien insurer may elect to apply credit allowed for qualified equity investment against corporate excise tax or against retaliatory tax.
Applies to tax years beginning on or after January 1, 2015, and to reports required of foreign or alien insurers due on or after April 1, 2014.
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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SB 65 Senate Committee On Finance and Revenue
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