Bill Text | History of Actions | Background | Title |
Description: Income tax; authorize relief of liability for spouse on joint return when spouse is relieved of liability under federal law.
Bill Text: [Introduced] [Passed House] [Sent to Governor]
| 1 | 01/16 (H) Referred To Ways and Means | |
| 2 | 01/24 (H) Title Suff Do Pass | |
| 3 | 01/25 (H) Passed | |
| 4 | 01/26 (H) Transmitted To Senate | |
| 5 | 01/30 (S) Referred To Finance | |
| 6 | 02/28 (S) Title Suff Do Pass | |
| 7 | 03/06 (S) Passed | |
| 8 | 03/07 (S) Transmitted To House | |
| 9 | 03/14 (S) Enrolled Bill Signed | |
| 10 | 03/14 (H) Enrolled Bill Signed | |
| 11 | 03/21 Approved by Governor |
| Effective date | January 1, 2006 | |
| Disposition | Law | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Majority | |
| Chapter number | 449 |
House Committee:
Senate Committee:
Principal Author: Reynolds
Code Section: A 027-0007-0031
Title: AN ACT TO AMEND SECTION 27-7-31, TO PROVIDE THAT WHERE A HUSBAND AND WIFE FILE A JOINT INCOME TAX RETURN, AND ONE SPOUSE IS GRANTED RELIEF FROM LIABILITY UNDER THE INTERNAL REVENUE CODE FOR AN UNDERSTATEMENT OF TAX, SUCH SPOUSE SHALL BE GRANTED COMPARABLE RELIEF FROM LIABILITY UNDER THE STATE INCOME TAX LAWS; AND FOR RELATED PURPOSES.
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2006/html/History/HB/HB1057.htm