S344 GENERAL BILL by Altman (Identical H 0281) Communications Services Taxes/Credit for Bad Debt [WPSC]; Authorizes dealers to report a credit for bad debt by netting the credit against the tax due. Authorizes dealers to use a proportionate allocation method or other reasonable method in determining the amount of bad debt attributable to the state or local jurisdiction. Provides for retroactive operation. Specifies that the act is remedial in nature and not a basis for certain refunds of tax. EFFECTIVE DATE: 07/01/2010. 10/07/09 SENATE Filed 12/09/09 SENATE Referred to Communications, Energy, and Public Utilities; Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means 01/22/10 SENATE On Committee agenda-- Communications, Energy, and Public Utilities, 02/02/10, 8:15 am, 301-S 02/02/10 SENATE Favorable by Communications, Energy, and Public Utilities; YEAS 7 NAYS 0; Now in Community Affairs 02/04/10 SENATE On Committee agenda-- Community Affairs, 02/16/10, 10:00 am, 412-K 02/16/10 SENATE Favorable by Community Affairs; YEAS 11 NAYS 0 02/17/10 SENATE Now in Finance and Tax 02/26/10 SENATE On Committee agenda-- Finance and Tax, 03/03/10, 9:00 am, 301-S 03/02/10 SENATE Introduced, referred to Communications, Energy, and Public Utilities; Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means -SJ 00032; On Committee agenda-- Communications, Energy, and Public Utilities, 02/02/10, 8:15 am, 301-S; Favorable by Communications, Energy, and Public Utilities; YEAS 7 NAYS 0 -SJ 00162; Now in Community Affairs -SJ 00162; On Committee agenda-- Community Affairs, 02/16/10, 10:00 am, 412-K; Favorable by Community Affairs; YEAS 11 NAYS 0 -SJ 00162; Now in Finance and Tax -SJ 00162; On Committee agenda-- Finance and Tax, 03/03/10, 9:00 am, 301-S 03/03/10 SENATE Favorable by Finance and Tax; YEAS 4 NAYS 0 -SJ 00183; Now in Policy & Steering Committee on Ways and Means -SJ 00183 04/12/10 SENATE On Committee agenda-- Policy & Steering Committee on Ways and Means, 04/15/10, 2:00 pm, 412-K 04/15/10 SENATE Favorable by- Policy & Steering Committee on Ways and Means; YEAS 20 NAYS 0 -SJ 00636 04/16/10 SENATE Placed on Calendar, on 2nd reading -SJ 00636 04/23/10 SENATE Placed on Special Order Calendar; Read 2nd time -SJ 00781 04/26/10 SENATE Read 3rd time -SJ 00862; Substituted HB 281 -SJ 00862; Laid on Table, companion bill(s) passed, see HB 281 (Ch. 2010-83) -SJ 00862
|