Introduced
by
To provide for the calculation of business income for calculation of the Single Business Tax (SBT) liability by a Canadian person that did not have a permanent establishment in the United States or was not subject to Federal taxation. The bill would be retroactive and effective for tax years beginning after December 31, 1999.
Referred to the Committee on Finance
Substitute offered
To replace the previous version of the bill with a version recommended by the committee which reported it. The substitute incorporates technical changes resulting from committee testimony and deliberation. These changes do not affect the substance of the bill as previously described.
The substitute passed by voice vote
Passed in the Senate 35 to 0 (details)
To provide for the calculation of business income for calculation of the Single Business Tax (SBT) liability by a Canadian person that did not have a permanent establishment in the United States or was not subject to Federal taxation. The bill would be retroactive and effective for tax years beginning after December 31, 1999.
Passed in the House 101 to 0 (details)
