(at the request of House Interim Committee on Revenue)
Chief Sponsors:
Add
Remove
Regular Sponsors:
Add
Remove
Bill Title:
Relating to employment requirements for elective reduced rate of taxation on pass-through income; prescribing an effective date.
Catchline/Summary:
For purposes of taxpayer election of reduced tax rate for certain pass-through nonpassive income, requires net increase in number of employees. For purposes of taxpayer election of reduced tax rate for certain pass-through nonpassive income, requires net increase in number of employees. Provides that employees must perform required hours of employment in certain industry sectors.
Applies to tax years beginning on or after January 1, 2017.
Takes effect on 91st day following adjournment sine die.
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HB 2060
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