2017 Regular Session
|At the request of:|
|Regular Sponsors:||Human Services and Housing|
|Bill Title:||Relating to tax treatment of sale of manufactured dwelling parks; prescribing an effective date.|
|Catchline/Summary:||Advances sunset for subtraction for sale of manufactured dwelling park to certain entities.
Creates personal income tax credit for sale of park. Provides that calculation of credit for taxes paid to other state allowed to nonresident taxpayer or allowed to estate treated as resident of another state occurs before allowance of credit for sale of park. Applies to tax years beginning on or after January 1, 2018, and before January 1, 2024. Takes effect on 91st day following adjournment sine die.
|Fiscal Impact:||May Have Fiscal Impact, But No Statement Yet Issued|
|Revenue Impact:||May Have Revenue Impact, But No Statement Yet Issued|
|Measure Analysis:||Staff Measure Summary / Impact Statements|
|Current Location:||In House Committee|
|Current Committee:||House Committee On Human Services and Housing|