Relating to a surcharge on Paycheck Protection Program loan proceeds; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.
Catchline/Summary:
Imposes surcharge based on amounts of forgiven loans received by corporate excise or personal income taxpayer through Paycheck Protection Program of Coronavirus Aid, Relief, and Economic Security (CARES) Act. Imposes surcharge based on amounts of forgiven loans received by corporate excise or personal income taxpayer through Paycheck Protection Program of Coronavirus Aid, Relief, and Economic Security (CARES) Act.
Applies to tax years beginning on or after January 1, 2020, and before January 1, 2021.
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 2253 House Committee On Revenue
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