SB 793 Small businesses; waiver of tax penalties.
Glen H. Sturtevant, Jr. | all patrons    ...    notes
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Summary as passed: (all summaries)

Waiver of tax penalties for small businesses. Waives any penalties related to taxes administered by the Department of Taxation for a small business during its first two years of operation as long as the business enters into an installment agreement with the Tax Commissioner for the payment of taxes. However, the bill provides that the Department of Taxation shall not be required to waive penalties for conversion of trust taxes or failure to remit state sales or withholding taxes.

Full text:
09/19/16  Senate: Prefiled and ordered printed; offered 01/11/17 17100189D  pdf | impact statement
03/07/17  Senate: Bill text as passed Senate and House (SB793ER)  pdf | impact statement
03/10/17  Senate: Bill text as passed Senate and House reprinted (SB793ER)  pdf | impact statement
03/24/17  Governor: Acts of Assembly Chapter text (CHAP0718)  pdf

Amendments:
House amendments
House amendments engrossed
Conference amendments

Status:
09/19/16  Senate: Prefiled and ordered printed; offered 01/11/17 17100189D
09/19/16  Senate: Referred to Committee on Finance
01/24/17  Senate: Reported from Finance (15-Y 1-N)
01/25/17  Senate: Constitutional reading dispensed (40-Y 0-N)
01/26/17  Senate: Read second time and engrossed
01/27/17  Senate: Read third time and passed Senate (38-Y 0-N)
01/31/17  House: Placed on Calendar
01/31/17  House: Read first time
01/31/17  House: Referred to Committee on Finance
02/03/17  House: Assigned Finance sub: Subcommittee #2
02/08/17  House: Subcommittee recommends reporting (10-Y 0-N)
02/13/17  House: Reported from Finance (19-Y 3-N)
02/14/17  House: Read second time
02/15/17  House: Read third time
02/15/17  House: Amendment by Delegate Massie agreed to
02/15/17  House: Engrossed by House as amended
02/15/17  House: Passed House with amendment (94-Y 5-N)
02/15/17  House: VOTE: PASSAGE (94-Y 5-N)
02/15/17  Senate: House amendment rejected by Senate (0-Y 38-N)
02/15/17  House: House insisted on amendment
02/15/17  House: House requested conference committee
02/15/17  Senate: Senate acceded to request (33-Y 2-N)
02/15/17  Senate: Conferees appointed by Senate
02/15/17  Senate: Senators: Sturtevant, Obenshain, Barker
02/15/17  House: Conferees appointed by House
02/15/17  House: Delegates: Cline, Massie, Kory
02/23/17  Conference: Amended by conference committee
02/23/17  Senate: Conference report agreed to by Senate (40-Y 0-N)
02/23/17  House: Conference report agreed to by House (96-Y 3-N)
02/23/17  House: VOTE: ADOPTION (96-Y 3-N)
03/07/17  Senate: Enrolled
03/07/17  Senate: Bill text as passed Senate and House (SB793ER)
03/07/17  House: Signed by Speaker
03/10/17  Senate: Bill text as passed Senate and House reprinted (SB793ER)
03/10/17  Senate: Signed by President
03/13/17  Senate: Enrolled Bill Communicated to Governor on 3/13/17
03/13/17  Governor: Governor's Action Deadline Midnight, March 27, 2017
03/24/17  Governor: Approved by Governor-Chapter 718 (effective 7/1/17)
03/24/17  Governor: Acts of Assembly Chapter text (CHAP0718)