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2019 Regular Session
At the request of:
Chief Sponsors:
Regular Sponsors:
Bill Title: Relating to tax treatment of transactions involving manufactured dwelling parks; prescribing an effective date.
Catchline/Summary: Extends sunset for tax credit for closure of manufactured dwelling park.
Extends sunset for exemption from income or corporate excise taxes of capital gains from sale of manufactured dwelling park to certain entities. Provides that tax credit for closure of manufactured dwelling park may be claimed by tenant based on termination of agreement by landlord or termination of agreement due to exercise of eminent domain. Applies to tax years beginning on or after January 1, 2017. Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact: No Fiscal Impact
Revenue Impact: Revenue Impact Issued
Measure Analysis: Staff Measure Summary / Impact Statements
Current Location: In House Committee
Current Committee: Joint Committee On Tax Expenditures
Current Subcommittee:
Subsequent Referral(s):
Potential Conflicts of Interest/Vote Explanations: Potential Conflicts of Interest/Vote Explanation Documents
Measure History
Scheduled Events