An Act relative to the taxation of pass-through entities
Section 39 contained in the engrossed Bill making appropriations for the fiscal year 2022 for the maintenance of the departments, boards, commissions, institutions and certain activities of the Commonwealth, for interest, sinking fund and serial bond requirements and for certain permanent improvements (see House, No. 4002), which had been returned by His Excellency the Governor with recommendation of amendment (for message see Attachment I of House, No. 4019). July 22, 2021.
Bill Information
Bill Information
- Special Attachments:
-
Bills in the Third Reading Special Report
Emergency Preamble
Whereas, The deferred operation of this act would tend to defeat its purpose, which is to establish forthwith an elective excise on the income of certain pass-through entities, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
Bill History
| Date | Branch | Action |
|---|---|---|
| 7/22/2021 | House | Enacted as section 39 of the General Appropriation Bill, see H4002 |
| 7/22/2021 | House | Governor returned to the House with recommendation of amendment |
| 7/22/2021 | House | For message, see H4019, Attachment I |
| 7/22/2021 | House | Referred to the committee on House Bills in the Third Reading |
| 7/28/2021 | House | Bills in the Third Reading Special report accepted |
| 7/28/2021 | House | Governor's amendment considered (in the form approved by the committee on Bills in the Third Reading) |
| 7/28/2021 | House | Governor's amendment rejected |
| 7/29/2021 | Senate | Rules suspended |
| 7/29/2021 | Senate | Governor's amendment rejected -see Roll Call #73 (Yeas 3 to Nays 36) |
| 8/2/2021 | House | Emergency preamble adopted |
| 8/2/2021 | Senate | Emergency preamble adopted |
| 8/2/2021 | House | Re-enacted |
| 8/2/2021 | Senate | Again enacted and again laid before the Governor |
| 8/3/2021 | Executive | Governor returned to the House with veto |
| 8/5/2021 | House | For message, see H4050 |
| 8/5/2021 | House | Placed in the Orders of the Day for the next sitting |
| 9/23/2021 | House | Passed over veto - 129 YEAS to 29 NAYS (See YEA and NAY No. 95 ) |
| 9/30/2021 | Senate | Passed over veto - see Roll Call #81 (Yeas 35 to Nays 3) |
| 9/30/2021 | Senate | Chapter 69 of the Acts of 2021 |
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.