Enacts new GS 105-249.4 to allow the Secretary of Revenue to waive any tax liability, interest, or penalty against a taxpayer for any understatement, underpayment, or equitable relief for which the taxpayer has been granted innocent spouse relief. Effective for taxable years beginning on or after January 1, 2017.
INNOCENT SPOUSE TAX RELIEF.
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| View NCGA Bill Details | 2017-2018 Session |
AN ACT TO PROVIDE TAX RELIEF FOR INNOCENT SPOUSES.Intro. by Boles.
Status: Ref To Com On Rules and Operations of the Senate (Senate Action) (May 31 2017)
Bill History:
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Thu, 6 Apr 2017 House: Filed
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Tue, 11 Apr 2017 House: Passed 1st Reading
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Tue, 11 Apr 2017 House: Ref To Com On Finance
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Tue, 23 May 2017 House: Reptd Fav
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Tue, 23 May 2017 House: Cal Pursuant Rule 36(b)
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Fri, 26 May 2017 House: Withdrawn From Cal
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Fri, 26 May 2017 House: Re-ref Com On Rules, Calendar, and Operations of the House
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Tue, 30 May 2017 House: Withdrawn From Com
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Tue, 30 May 2017 House: Cal Pursuant Rule 36(b)
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Tue, 30 May 2017 House: Placed On Cal For 05/30/2017
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Tue, 30 May 2017 House: Passed 2nd Reading
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Tue, 30 May 2017 House: Passed 3rd Reading
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Wed, 31 May 2017 House: Regular Message Sent To Senate
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Wed, 31 May 2017 Senate: Regular Message Received From House
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Wed, 31 May 2017 Senate: Passed 1st Reading
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Wed, 31 May 2017 Senate: Ref To Com On Rules and Operations of the Senate
H 661
Bill Summaries:
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Bill H 661 (2017-2018)Summary date: Apr 7 2017 - View Summary
View: All Summaries for Bill