HB2549
Income tax, state; creation of currently not collectible status.
Summary
As Passed House of Origin. Individual income taxes; creation of currently not collectible status.
Directs the Department of Taxation to create a form through which taxpayers may file for currently not collectible status and specifies that corporations, partnerships, and limited liability companies shall be ineligible for such status. The bill provides that the Department shall place an applicant into such status upon a finding ... (More) that the collection of income taxes from such applicant would create or exacerbate an undue hardship for such applicant. Such applicant shall reapply for such status annually. This bill incorporates HB 2667 and has a delayed effective date of July 1, 2026. (Less)-
Bill History
- 01/10/2025 - House: Prefiled and ordered printed; Offered 01-08-2025 25102759D
- 01/10/2025 - House: Referred to Committee on Finance
- 01/20/2025 - House: Assigned Finance sub: Subcommittee #2
- 01/20/2025 - House: Placed on Finance Agenda
- 01/21/2025 - House: Impact statement from TAX (HB2549)
- 01/21/2025 - House: Subcommittee recommends reporting with substitute (5-Y 3-N)
- 01/21/2025 - House: Placed on Finance Agenda
- 01/22/2025 - House: Reported from Finance with substitute (12-Y 10-N)
- 01/22/2025 - House: Incorporates HB2667(Taylor)
- 01/22/2025 - House: Committee substitute printed 25105778D-H1
- 01/24/2025 - House: Read first time
- 01/27/2025 - House: Read second time
- 01/27/2025 - House: Finance Substitute agreed to
- 01/27/2025 - House: Engrossed by House - committee substitute
- 01/28/2025 - House: Read third time and passed House (52-Y 47-N) Close Floor Vote
- 01/29/2025 - Senate: Constitutional reading dispensed (on 1st reading)
- 01/29/2025 - Senate: Referred to Committee on Finance and Appropriations
- 02/11/2025 - House: Impact statement from TAX (HB2549)
- 02/11/2025 - Senate: Passed by indefinitely in Finance and Appropriations with letter (15-Y 0-N)
