Major Topic Index - Taxation

Category Bill
Alcoholic Beverage Tax
Domestic Distilleries and Satellite Locations HB 1286
Manufacturing Distilleries and Satellite Locations HB 1286
Waiver of Penalties for Late or Nonfiled Returns HB 1099
Coal Conversion Tax
Exemption and Imposition of Lignite Research Tax HB 1412
Games of Chance
Charitable Gaming Tax Reduction and Transfer to Operating Fund HB 1212
Charitable Gaming Tax Reduction and Transfer to Operating Fund (2) SB 2309
Internet Live Poker HB 1389
Sports Wagering Tax HB 1234
Income Tax
Creation of Income Tax Relief Fund HB 1381
Credit Equal to Portion of Taxpayer's Federal Earned Income Credit HB 1421
Credit for Charitable Contributions to Nonprofit Private Schools HB 1137
Credit for Contributing to Paid Family Medical Leave Fund HB 1441
Credit for Contributions to a Qualified Endowment Fund HB 1497
Credit for Higher Education Student Loan Interest Payments HB 1365
Credit for Nonpublic or Homeschool Education HB 1281
Deduction for Covid-19 Relief Benefits HB 1374
Deduction for Social Security Benefits HB 1129
Deduction for Social Security Benefits (2) HB 1237
Education Scholarship Tax Credit SB 2288
Electronic Filing and Payment of Returns HB 1082
Flat-rate Income Tax HB 1479
Income Tax Credit for Employment of Individuals With Developmental Disabilities or Severe Mental Illness HB 1405
Neighborhood Zone Tax Credits SB 2139
Resolution Urging Congress to Refrain From Raising Income Tax HCR 3026
Simplification or Elimination of Income Tax Study HB 1479
Use Tax Reporting and Remittance on Income Tax Returns SB 2200
Use of Income Tax Surtax to Fund School District Bond Issuance SCR 4014
Miscellaneous
Bonds Issued by Western Area Water Supply Authority Exempt From Taxation HB 1020
Committee to Study Use of Legacy Fund Earnings to Provide Tax Relief HB 1038
Gross Receipts Tax and Excise Tax on Retail Marijuana and Marijuana Products HB 1501
Gross Receipts Tax and Excise Tax on Usable Marijuana and Adult-use Cannabis HB 1501
Portion of Collected Taxes to Be Deposited in County Aid Distribution Fund HB 1449
Resolution Requiring a Governing Body to Be Elected to Impose Taxes or Fees HCR 3042
Resolution to Require a Two-thirds Vote to Impose or Increase Tax HCR 3040
Taxes Imposed on Air Carrier Transportation Companies HB 1214
Motor Vehicle Excise Tax
Credit for Private Vehicle Sales SB 2312
Exemption for Motor Vehicle at Least Forty Years Old SB 2255
Exemption for Vehicles Transferred Under a Divorce Decree SB 2277
Proposed Study of Providing a Credit for Private Sales SB 2299
Motor Vehicle Fuel and Special Fuel Tax
Tax Increase HB 1464
Oil and Gas Taxes
Abandoned Oil and Gas Well Plugging and Site Reclamation Fund SB 2307
Credit for Oil Produced From Well Site Using Onsite Flare Mitigation System SB 2328
Deposits of State's Share of Oil and Gas Taxes SB 2249
Oil and Gas Gross Production Tax Reporting Requirements HB 1179
Three Affiliated Tribes Oil and Gas Agreement SB 2319
Property Tax
Adequacy of Property Tax Relief for Retired Individuals Study HB 1325
Adoption and Referral of Preliminary Budgets of Municipalities HB 1367
Authorized Uses of County Capital Projects Levy HB 1116
Constitutional Amendment Eliminating Property Tax HCR 3038
Contents of Sales, Market, and Productivity Studies HB 1099
Credit for Primary Residence HB 1446
Display Penalty and Interest Information on Property Tax Statements SB 2192
Disposition of Proceeds From Tax Lien Foreclosures HB 1136
Disposition of Proceeds From Tax Lien Foreclosures (2) HB 1199
Elimination of School District Levy Authority SB 2327
Exemption for Domestic Violence Shelters SB 2185
Exemption for New Construction of Residential Property HB 1277
Exemption for Property Leased for the Provision of Early Childhood Services SB 2202
Exemption for Property Used for Religious Purposes HB 1471
Grain Elevator and Potato Warehouse Exemption SB 2041
Levy for Emergency Medical Services HB 1186
Limitations on Taxing District Levies HB 1192
Limitations on True and Full Valuation Increases HB 1192
Limits on Property Tax Levied by Taxing Districts Without Voter Approval HB 1200
Neighborhood Zone Tax Exemption SB 2139
Optional Property Tax Freeze for Primary Residence of Disabled Individual or Senior Citizen HB 1372
Optional Property Tax Freeze for Primary Residence of Senior Citizen HB 1325
Optional Property Tax Reduction for Senior Citizens SB 2270
Period of Delinquency Before Foreclosure of Tax Lien HB 1500
Property Tax Credit for Disabled Veterans SB 2213
Proposed Study of Property Tax Equity and Creation of Central Taxing Authority HB 1167
Reappraisal of Property Acquired by Tax Deed SB 2280
Reduction for Over-assessed Property SB 2326
Resolution to Exempt Legal Residence From Property Tax HCR 3041
Resolution to Prohibit Unconstitutional Use of Property Taxes to Fund State's Legal Obligations SCR 4006
Resolution to Study Apportionment of Voting Rights on Tax and Bond Issues SCR 4014
Special Assessment Fund Balances HB 1300
Township Levy for Emergency Purposes HB 1157
Using Legacy Fund Earnings to Provide Property Tax Relief Study HCR 3037
Sales and Use Tax
Deduction for Retailer Remittance of Sales Tax HB 1414
Exemption for Carbon Dioxide Used for Secure Geologic Storage SB 2152
Exemption for Enterprise Information Technology Equipment and Computer Software in Qualified Data Center SB 2137
Exemption for Information Technology Equipment Software for Qualified Data Center SB 2155
Exemption for Materials Used in Research and Development of Bioscience and Biotechnology HB 1456
Exemption for Sales Made to Senior Citizen Organization HB 1351
Exemption for Sales Made to a Residential Enf-of-life Facility SB 2226
Payment of Use Tax by Contractors HB 1309
Purchaser Exemption if Retailer Fails to Collect Tax HB 1310
Sales Tax Exemption Cards for Enrolled Tribal Members SB 2298
Sales Tax Information From Special Events HB 1195
Sales Tax Notice Mailing Requirements HB 1099
Use Tax Reporting and Remittance on Income Tax Returns SB 2200
State-tribal Agreements
Alcoholic Beverages Wholesale Tax and Alcoholic Beverages Gross Receipts Tax SB 2318
Definition of Wells Subject to an Oil and Gas Agreement SB 2319
Tobacco Products Tax
Cigarette Tax Rate Increase HB 1403
Cigarette and Tobacco Products Tax Rate Increase HB 1422
Imposition of Tax on Electronic Smoking Devices SB 2189
Reduced Harm Nicotine Products Study SB 2189
Wind Generation Tax
Supplemental Wind Generation Tax HB 1458
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