Bill Summary for H 661 (2017-2018)

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Summary date: 

Apr 7 2017

Bill Information:

View NCGA Bill Details2017-2018 Session
House Bill 661 (Public) Filed Thursday, April 6, 2017
AN ACT TO PROVIDE TAX RELIEF FOR INNOCENT SPOUSES.
Intro. by Boles.

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Bill summary

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.