Did not become law. It stopped in the House of Representatives's Revenue Committee on June 26, 2021. The 2021 session has ended.
2021 Regular Session
House Bill 2455
Requires use of taxpayer's audience or subscribers in determining numerator of apportionment factor for broadcasting sales, for purposes of corporate excise taxation.
What it does
The synopsis the Legislative Assembly published with the bill.
Requires use of taxpayer's audience or subscribers in determining numerator of apportionment factor for broadcasting sales, for purposes of corporate excise taxation. Establishes requirements for calculating audience- or subscriber-based numerator. Provides percentage-based apportionment formula for receipts related to subscription services. Allows election to use methodology based on audience or subscribers for total gross receipts of taxpayer engaged in broadcasting. Repeals special apportionment statutes applicable to income of interstate broadcasters, for purposes of corporate excise taxation. Applies to tax years beginning on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.
Sponsors
Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.
In the House of Representatives
Sponsor
Chief co-sponsor
Its course
January 11 to June 26, 2021, on one scale. In the top row each mark is a day something happened; taller marks are busier days.
Each committee stop sits inside its chamber.
Every action4 actions on 4 days
In the House of RepresentativesJan 11 to Jun 26 · stopped166 days
Waiting for a committeeJan 11 to Jan 198 days
RevenueJan 19 to Jun 26 · stopped158 days
Text
Each version as the Legislative Assembly printed it.
l9n doesn't hold this bill's text yet.
What happened
In l9n's words, one line for each step. Every action as the Legislative Assembly published it is below.
In the House of Representatives Jan 11 – Jun 26
All 4 actions, as published
- Jan 11First reading. Referred to Speaker's desk.House of Representatives
- Jan 19Referred to Revenue.House of Representatives
- Feb 1Public Hearing held.House of Representatives
- Jun 26In committee upon adjournment.House of Representatives