Relating to a tax credit for lost rental income during COVID-19 emergency period; prescribing an effective date.
Catchline/Summary:
Creates income tax credit for lost rental income of landlord, forgone due to prohibition on evictions and rent nonpayment actions during COVID-19 emergency period. Creates income tax credit for lost rental income of landlord, forgone due to prohibition on evictions and rent nonpayment actions during COVID-19 emergency period.
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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SB 87 Senate Committee On Housing and Development
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