Introduced
by
To allow taxpayers to use any credit for a tax overpayment discovered in a state tax audit to offset any debit from a tax underpayment. Any fines or interest resulting from the audit would be applied to the net amount owed after overpayment credits are subtracted, not just to the gross underpayment debit amount.
Referred to the Committee on Tax Policy
Reported without amendment
Without amendment and with the recommendation that the bill pass.
Substitute offered
by
To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.
The substitute passed by voice vote
Passed in the House 106 to 0 (details)
Referred to the Committee on Finance
Reported without amendment
With the recommendation that the substitute (S-1) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.
The substitute passed by voice vote
Passed in the Senate 37 to 0 (details)
To allow taxpayers to use any credit for a tax overpayment discovered in a state tax audit to offset any debit from a tax underpayment. Any fines or interest resulting from the audit would be applied to the net amount owed after overpayment credits are subtracted, not just to the gross underpayment debit amount.
Passed in the House 106 to 0 (details)
To concur with the Senate-passed version of the bill.
