Relating to exemption from corporate activity tax for construction in response to wildfire; prescribing an effective date.
Catchline/Summary:
Exempts, from commercial activity subject to corporate activity tax, contractor receipts from repair or rebuilding of structure destroyed or damaged by wildfire. Exempts, from commercial activity subject to corporate activity tax, contractor receipts from repair or rebuilding of structure destroyed or damaged by wildfire. Applies to repair or rebuilding of structures destroyed or damaged by wildfire in calendar year 2020, and to tax years beginning on or after January 1, 2020, and before January 1, 2022.
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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