Major Topic Index - Taxation

Category Bill
Aircraft Excise Tax
Exemption HB 1047
Alcoholic Beverage Gross Receipts Tax
Substitution of Wholesale Alcohol Tax With Increased Alcoholic Beverage Gross Receipts Tax HB 1473
Alcoholic Beverage Wholesale Tax
Substitution of Wholesale Alcohol Tax With Increased Alcoholic Beverage Gross Receipts Tax HB 1473
Coal Conversion Tax
Revenue Allocation - Removal of Expired Language SB 2036
Gaming Tax
Electronic Pull Tabs HB 1245
Four-tiered Tax on Adjusted Gross Proceeds SB 2301
Tax Imposed on Games of Chance HB 1254
Tax Rate as a Percentage of Gross Proceeds HB 1533
Income Tax
Corporate Income Tax Credit for Employers That Reimburse Employee Child Care Expenses SB 2237
Corporate Income Tax Credit for Reimbursement of Employee Child Care Expenditures HB 1235
Credit for Beginning Farmers HB 1476
Credit for Charitable Contribution to Qualified Endowment or Nonprofit Organization HB 1233
Credit for Contributions to the Housing Incentive Fund SB 2302
Credit for Employment of Individual With Severe Mental Illness HB 1406
Credit for Nonpublic or Homeschool Education HB 1321
Credit for Research and Experimental Expenditures HB 1111
Elimination of Individual and Corporate Income Tax HB 1222
Exclusion for Employee Education Assistance Provided by an Employer HB 1475
Expansion of Credit for Hiring Developmentally Disabled or Mentally Ill Individuals HB 1406
Expired Income Tax Credits - Technical Correction SB 2036
Filing Information Returns HB 1112
Flat Individual and Corporate Income Tax Rate of One Percent HB 1222
Flat Individual and Corporate Income Tax Rate of Zero Percent HB 1319
Flat Individual Income Tax Rate of Two and One-half Percent HB 1535
Income Tax Credit Equal to Portion of Federal Earned Income Credit HB 1510
Income Tax Deduction for Birth Resulting in Stillbirth HB 1276
Income Tax Deduction for Contributions to First-time Home Buyer Savings Account HB 1241
Income Tax Deduction for Retired Military Personnel Benefits HB 1053
Income Tax Deduction for Service Payments and Retirement Benefits to Military Member or Surviving Spouse HB 1061
Income Tax Deduction for Social Security Benefits HB 1342
Income Tax Deduction - Social Security Benefits SB 2277
Income Tax Rate Reductions Using Legacy Fund Earnings HB 1530
Individual Income Tax Credit for Charitable Contributions HB 1384
Individual Income Tax Credits That May Be Claimed by a Taxpayer HB 1513
Individual Income Tax Deduction for Amount Paid to Employ an Intern HB 1513
Individual Income Tax Deduction for Planned Gifts and Workforce Recruitment Expenditures HB 1513
Individual Income Tax Deduction for Social Security Benefits HB 1174
Manufacturing Automation Tax Credit HB 1040
Marriage Penalty Credit HB 1174
Optional Income Tax Contribution to Veterans' Postwar Trust Fund HB 1248
Optional Income Tax Contribution - Veterans' Services Fund HB 1248
Refund Setoff - State Institutions of Higher Education HB 1083
Surtax on Income to Fund Long-term Care SB 2352
Surtax on Income to Fund Primary Residence Property Tax Credit HB 1545
Tax Credit for Birth Resulting in Stillbirth HB 1276
Twenty-first Century Manufacturing Workforce Incentive HB 1040
Lodging and Restaurant Tax
City Lodging and Restaurant Tax SB 2193
County Lodging and Restaurant Tax SB 2192
Miscellaneous
Nursing Facility Provider Assessment SB 2349
Study on Taxation of Liquid Nicotine and Electronic Smoking Devices SB 2355
Study Regarding the Legalization and Taxation of Marijuana HB 1155
Motor Vehicle Excise Tax
Exemption for Disabled Veterans HB 1397
Exemption for Vehicles Used to Transport the Elderly or Disabled SB 2187
Private Sale Credit HB 1196
Replacement Vehicle Credit Equal to Deductible for Lost or Stolen Vehicle HB 1292
Motor Vehicle Fuel and Special Fuel Tax
Tax Rate Increase on Motor Vehicle Fuel and Special Fuel SB 2288
Tax Rate Increase on Motor Vehicle Fuel and Special Fuel (2) HB 1301
Transfer of Revenue to the Aquatic Nuisance Species Program Fund SB 2293
Oil and Gas Taxes
Airport Infrastructure Fund Creation HB 1066
Allocation of Oil Extraction Tax SB 2362
Distributions of Oil Extraction Tax HB 1449
Increase in General Fund Share of Oil and Gas Tax Revenue SB 2104
Oil and Gas Gross Production Tax - Reporting Requirements SB 2042
Oil Extraction Tax Exemption for Incremental Production From Tertiary Recovery Projects Using Carbon Dioxide HB 1439
Oil Extraction Tax Flat Rate - Trigger Removal SB 2336
Oil Extraction Tax Rate HB 1449
Reduced Mineral Revenue Deduction for School Districts When Calculating State Aid SB 2280
State Share of Oil and Gas Tax Allocations HB 1066
Tax on Gas Flared Beyond One Year After Well Completion SB 2332
Property Tax
Adoption and Referral of Preliminary Budgets of Political Subdivisions HB 1379
Baseline Funding Adjustment - Reduction of Percentage of in Lieu Tax Deducted From Formula HB 1152
Calculation of Income for Purposes of the Farm Residence Exemption SB 2360
City Levy Limits for Cemetery Purposes HB 1328
Confidentiality of Documents Evidencing Eligibility for Farm Home Residence Exemption and Homestead Credit SB 2278
County Auditor Verification of Centrally Assessed Utility Information SB 2350
Date of City Board of Equalization Proceedings SB 2189
Date of Local Board of Equalization Proceedings SB 2189
Expansion of Tax Credit for Qualifying Veterans SB 2309
Extension of the Period of Delinquency Before Foreclosure of Tax Lien HB 1340
Farm Residence Exemption - Documentation of Eligibility SB 2351
Foreclosure of Tax Lien - Disposition of Excess Proceeds HB 1261
Homestead Tax Credit HB 1512
Homestead Tax Credit (2) HB 1174
Homestead Tax Credit for Special Assessments HB 1041
Homestead Tax Credit Proposed Study HB 1487
Increases or Decreases in School District Budget and Tax Levy SB 2255
Levy Authority Upon Merger of City Public Recreation System and Park District SB 2232
Limitation on Increases in the Dollar Amount Political Subdivisions May Levy HB 1390
Limitation on Increases in True and Full Value of Property HB 1390
Limitations on Increases in Property Assessments for Property Tax Purposes HB 1182
Limitations on Levies by Taxing Districts Without Voter Approval HB 1380
Notice of Tentative Assessment of Public Utilities SB 2089
Open Records Exemption for Farm Residence Exemption Application Materials SB 2278
Open Records Exemption for Homestead Tax Credit Application Materials SB 2278
Optional Property Tax Freeze for Primary Residence of Seniors HB 1487
Park District Bonding as Alternative to Special Assessments SB 2041
Partial Property Tax Exemption for Grain Elevator Property Used for Personal Use HB 1153
Period of Property Tax Delinquency Before Foreclosure of Tax Lien HB 1221
Permanent Implementation of County Social Service Pilot Program SB 2124
Primary Residence Property Tax Credit HB 1545
Property Tax Levies for Emergency Medical Service HB 1268
Property Tax Statements SB 2124
Property Valuation Spot Checks HB 1481
Property Valuation Spot Checks to Verify Accuracy HB 1289
Replacing Revenue Generated by Property Tax With Alternative Funding Source Proposed Study HB 1545
Reports From Companies That Are Centrally Assessed SB 2089
Resolution to Prohibit Unconstitutional Use of Property Taxes HCR 3039
School District Levy Authority - School District Safety Plan SB 2052
Southwest Water Authority Levy Authority - Removal of Expiration Date SB 2213
Special Assessments - Protests SB 2040
Study Replacing Residential Property Tax Revenue With an Alternative Funding Source HCR 3046
Substitution of Appraised Value for True and Full Value HB 1481
Wetland Property Tax Exemption - Technical Correction SB 2036
Sales Tax
Allocation of Revenues Among Political Subdivisions HB 1449
Certified Automated System Software Requirements SB 2089
Collection of Sales and Use Tax by Marketplace Facilitators SB 2338
Credit Against Replacement Purchase for Stolen or Destroyed Watercraft SB 2165
Exemption for Clothing Sales Made by a Nonprofit Thrift Store HB 1458
Exemption for Materials Used to Construct Qualified Straddle Plant or Qualified Fractionator HB 1205
Exemption for Materials Used to Construct Straddle Plant or Fractionator HB 1205
Exemption for Purchases Made by a Contractor on Behalf of an Exempt Entity HB 1424
Exemption for Sale of Commemorative Memorial Coins HB 1131
Exemption for Sales Made by a Nonprofit Thrift Store HB 1213
Limited Use Tax Exemption for Contractors HB 1159
Purchaser Exemption if Retailer Fails to Collect Tax HB 1158
Remote Seller Sale Thresholds and Collection and Remittance Periods SB 2191
Sales and Use Tax Exemption for Materials Used to Construct Fertilizer or Chemical Processing Facility HB 1205
Seller Registration and Uniform Tax Returns SB 2089
Streamlined Sales and Use Tax Agreement - Library of Definitions SB 2089
Streamlined Sales and Use Tax Agreement - Tax Holidays and Jurisdiction Database SB 2089
Streamlined Sales Tax Governing Board Membership HB 1214
Transfer of Revenue to the Aquatic Nuisance Species Program Fund SB 2293
Waiver of Monthly Remittance Requirement SB 2089
State-tribal Agreements
Alcoholic Beverages Gross Receipts Tax - Authority to Enter Agreements SB 2257
Alcoholic Beverage Wholesale Tax - Authority to Enter Agreements SB 2257
Allocation of Revenue From Oil and Gas Production and Extraction Taxes SB 2312
Gross Receipts Taxes - Authority to Enter Agreements SB 2258
Sales and Use Tax - Authority to Enter Agreements SB 2258
Tobacco Products Wholesale Tax - Authority to Enter Agreements SB 2257
Tobacco Products Tax
Cigarette Tax Rate Increase HB 1450
Electronic Smoking Devices HB 1386
Imposition of Tax on Liquid Nicotine HB 1495
Replacement of Multiple Forms of Taxation With Uniform Tax on All Tobacco Products SB 2355
Taxation of Electronic Smoking Devices SB 2355
Transfer of Cigarette Tax Revenue to the Reading Program Grant Fund and Medicaid Matching Grant Fund SB 2300
Wind Generation Tax
Allocation of Revenue Between Political Subdivisions and the State SB 2331
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