HB 2161 Claims; McCowan, Owens, et al.
Clarence E. Phillips | all patrons    ...    notes
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Summary as passed: (all summaries)
Claims; McCowan, Owens, et al. Provides relief for Rocky McCowan, Michael Owens, Steve Farmer, James Lee, and Robert Hicks. The five individuals were shareholders of a subchapter S corporation operating in Kentucky. An audit conducted by tax officials in Kentucky determined that the individuals owed varying amounts in income taxes for taxable years 1992 through 1996. The bill directs the Department of Taxation to review the amended income tax returns submitted by each of the individuals for taxable years 1992 through 1996 and provide them the out-of-state tax credit that they would have received on their Virginia income tax returns for those years. Any amount refunded by the Department of Taxation shall be without interest, and any amended income tax returns are required to be filed by October 1, 2003, as a condition of any refund being issued.

Full text:
01/08/03  House: Presented & ordered printed, prefiled 01/08/03 034253884  pdf | impact statement
01/23/03  House: Printed as engrossed 034253884-E  pdf | impact statement
02/05/03  Senate: Committee substitute printed 035414408-S1  pdf
02/27/03  House: Bill text as passed House and Senate (HB2161ER)  pdf | impact statement
03/24/03  Governor: Acts of Assembly Chapter text (CHAP0203)  pdf

House amendments

01/08/03  House: Presented & ordered printed, prefiled 01/08/03 034253884
01/08/03  House: Referred to Committee on Appropriations
01/20/03  House: Reported from Appropriations with amd (25-Y 0-N)
01/22/03  House: Read first time
01/23/03  House: Read second time
01/23/03  House: Committee amendment agreed to
01/23/03  House: Engrossed by House as amended
01/23/03  House: Printed as engrossed 034253884-E
01/24/03  House: Read third time and passed House BLOCK VOTE (96-Y 0-N)
01/24/03  House: VOTE: BLOCK VOTE PASSAGE (96-Y 0-N)
01/24/03  House: Communicated to Senate
01/27/03  Senate: Constitutional reading dispensed
01/27/03  Senate: Referred to Committee on Finance
02/05/03  Senate: Reported from Finance with substitute (14-Y 0-N)
02/05/03  Senate: Committee substitute printed 035414408-S1
02/06/03  Senate: Const. reading disp., passed by for the day (40-Y 0-N)
02/06/03  Senate: VOTE: CONST. RDG. DISPENSED R (40-Y 0-N)
02/07/03  Senate: Read third time
02/07/03  Senate: Reading of substitute waived
02/07/03  Senate: Committee substitute agreed to 035414408-S1
02/07/03  Senate: Engrossed by Senate - committee substitute 035414408-S1
02/07/03  Senate: Passed Senate with substitute (39-Y 0-N)
02/07/03  Senate: VOTE: PASSAGE R (39-Y 0-N)
02/07/03  House: Placed on Calendar
02/11/03  House: Senate substitute agreed to by House (98-Y 0-N)
02/11/03  House: VOTE: ADOPTION (98-Y 0-N)
02/27/03  House: Bill text as passed House and Senate (HB2161ER)
03/05/03  House: Enrolled
03/05/03  House: Signed by Speaker
03/06/03  Senate: Signed by President
03/16/03  Governor: Approved by Governor-Chapter 203 (effective 7/1/03)
03/24/03  Governor: Acts of Assembly Chapter text (CHAP0203)