Due dates changed for certain entities re filing income and franchise tax returns, paying estimated income and franchise tax installment payments, and filing withholding tax returns - AB26

Due dates changed for certain entities re filing income and franchise tax returns, paying estimated income and franchise tax installment payments, and filing withholding tax returns [S.Amdt.1: extension provision added] - SB2

Electronic filing of income and franchise tax information re wage statements, nonwage payments, royalties, and rents; deadlines and extension provisions [Sec. 1127, 1128, 1131-1136, 1151, 9338 (13)-(15)] - AB64

Electronic filing of income and franchise tax information re wage statements, nonwage payments, royalties, and rents; deadlines and extension provisions [Sec. 1127, 1128, 1131-1136, 1151, 9338 (13)-(15)] - SB30

Internal Revenue Code updates adopted re IRAs, retirement plan offsets, travel expense deduction for members of Congress, discharge of certain student loan indebtedness, distributions from qualified tuition program re elementary or secondary school, computing depletion for income and franchise tax purposes, and sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations - AB910

Internal Revenue Code updates adopted re IRAs, retirement plan offsets, travel expense deduction for members of Congress, discharge of certain student loan indebtedness, distributions from qualified tuition program re elementary or secondary school, computing depletion for income and franchise tax purposes, and sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations - SB764

Internal Revenue Code updates adopted [Sec. 1003-1009, 1058-1071, 1079-1082, 1091-1104, 1153, 9338 (1); A.Sub.Amdt.1: further revisions, exclude from taxable income distribution from IRA to charitable organization, 1160d] - AB64

Internal Revenue Code updates adopted [Sec. 1003-1009, 1058-1071, 1079-1082, 1091-1104, 1153, 9338 (1)] - SB30

Net operating and business loss carry-forward and carry-back [Sec. 1024, 1083, 1108, 1152, 9338 (10)] - AB64

Net operating and business loss carry-forward and carry-back [Sec. 1024, 1083, 1108, 1152, 9338 (10)] - SB30

Partnership and certain corporate income tax and withholding tax return filing dates modified, installment, interest, and DOR provisions [Sec. 1057, 1072-1074, 1090, 1105-1107, 1141-1144, 1154, 1155, 9338 (3); original bill only] - AB64

Partnership and certain corporate income tax and withholding tax return filing dates modified, installment, interest, and DOR provisions [Sec. 1057, 1072-1074, 1090, 1105-1107, 1141-1144, 1154, 1155, 9338 (3)] - SB30

Sourcing rules clarification re income and franchise tax [Sec. 1012, 1013, 1075, 1076, 9338 (7)] - AB64

Sourcing rules clarification re income and franchise tax [Sec. 1012, 1013, 1075, 1076, 9338 (7)] - SB30

Tax-free distribution from IRA to qualified charitable organization: Internal Revenue Code provision adopted - AB176

Tax-free distribution from IRA to qualified charitable organization: Internal Revenue Code provision adopted - SB121

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits [A.Sub.Amdt.2: further revisions, recognition period for build-in gains tax and Multistate Tax Commission Audit Program removed, adds IRS code updates, College Savings Program Board duties clarified, sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations, and computing depletion for income and franchise tax purposes] - AB259

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits - SB203

Wrongful imprisonment of innocent persons: claims against the state provisions and compensation amounts revised, and outstanding deductions, civil claim for damages, and taxation exemption provisions; option to elect health care coverage plans through GIB created - AB548

Wrongful imprisonment of innocent persons: claims against the state provisions and compensation amounts revised, and outstanding deductions, civil claim for damages, and taxation exemption provisions; option to elect health care coverage plans through GIB created - SB456

income tax _ credit Income tax — Credit

Angel and early stage seed investment tax credits: reallocate unused credits from preceding year to business development tax credit program [Sec. 1774; original bill only] - AB64

Angel and early stage seed investment tax credits: reallocate unused credits from preceding year to business development tax credit program [Sec. 1774] - SB30

Business development tax credit: WEDC may exceed annual limits under set conditions and with JCF approval; early stage business investment program provision [A.Sub.Amdt.1: Sec. 1035x, 1040g, p, 1083x, 1086m, 1108x, 1111m, 1774e-k, 1779m, n] - AB64

Certified nursing assistant (CNA) training costs: individual income tax credit created - AB757

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB860

Credit for taxes paid to other states revised [A.Sub.Amdt.1: Sec. 1044p-u, 9338 (3t)] - AB64

Early stage seed and angel investment credits: refund provision - AB39

EITC and homestead tax credit eligibility limitation [Sec. 1050, 1116-1118, 1125, 9338 (16); A.Sub.Amdt.1: further revisions, EITC provision removed, deletes 1050] - AB64