SB 344 (2010) -  Communications Services Taxes/Credit for Bad Debt [WPSC]

General Bill by Altman
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
Last Event: 04/26/10 S Laid on Table, companion bill(s) passed, see HB 281 (Ch. 2010-83) -SJ 00862 on Monday, April 26, 2010 5:25 PM

Referred Committees and Committee Actions

Senate Referrals

  • Communications, Energy, and Public Utilities
    • On agenda for: 02/02/10 8:15 AM
    • Favorable (final action) Votes: Yeas 7   Nays 0
  • Community Affairs
    • On agenda for: 02/16/10 10:00 AM
    • Favorable (final action) Votes: Yeas 11   Nays 0
  • Finance and Tax
    • On agenda for: 03/03/10 9:00 AM
    • Favorable (final action) Votes: Yeas 4   Nays 0
  • Policy and Steering Committee on Ways and Means
    • On agenda for: 04/15/10 2:00 PM
    • Favorable (final action) Votes: Yeas 20   Nays 0

Related Bills

Bill # Subject Relationship
Bill #: HB 281 Subject: Communications Services Taxes Relationship: Identical

Bill Text

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Policy and Steering Committee on Ways and Means 4/15/2010 7:59:24 PM
Chamber: Senate Committee: Finance and Tax 3/3/2010 10:57:55 AM
Chamber: Senate Committee: Community Affairs 2/17/2010 8:16:48 AM
Chamber: Senate Committee: Communications, Energy, and Public Utilities 2/2/2010 1:16:54 PM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Laid on Table, companion bill(s) passed, see HB 281 (Ch. 2010-83) -SJ 00862 Time: 04/26/2010 - 5:25 PM Member: Committee: Version: __
Event: S Substituted HB 281 -SJ 00862 Time: 04/26/2010 - 5:25 PM Member: Committee: Version: __
Event: S Read 3rd time -SJ 00862 Time: 04/26/2010 - 5:24 PM Member: Committee: Version: __
Event: S Read 2nd time -SJ 00781 Time: 04/23/2010 - 2:48 PM Member: Committee: Version: __
Event: S Placed on Special Order Calendar Time: 04/21/2010 - 9:09 PM Member: Committee: Version: __
Event: S Placed on Calendar, on 2nd reading -SJ 00636 Time: 04/16/2010 - 9:08 AM Member: Committee: Version: __
Event: S Favorable by- Policy & Steering Committee on Ways and Means; YEAS 20 NAYS 0 -SJ 00636 Time: 04/15/2010 - 4:17 PM Member: Committee: Version: __
Event: S On Committee agenda-- Policy & Steering Committee on Ways and Means, 04/15/10, 2:00 pm, 412-K Time: 04/12/2010 - 5:46 PM Member: Committee: Version: __
Event: S Now in Policy & Steering Committee on Ways and Means -SJ 00183 Time: 03/03/2010 - 11:41 AM Member: Committee: Version: __
Event: S Favorable by Finance and Tax; YEAS 4 NAYS 0 -SJ 00183 Time: 03/03/2010 - 10:11 AM Member: Committee: Version: __
Event: S On Committee agenda-- Finance and Tax, 03/03/10, 9:00 am, 301-S Time: 03/01/2010 - 7:29 PM Member: Committee: Version: __
Event: S Now in Finance and Tax -SJ 00162 Time: 03/01/2010 - 7:29 PM Member: Committee: Version: __
Event: S Favorable by Community Affairs; YEAS 11 NAYS 0 -SJ 00162 Time: 03/01/2010 - 7:29 PM Member: Committee: Version: __
Event: S On Committee agenda-- Community Affairs, 02/16/10, 10:00 am, 412-K Time: 03/01/2010 - 7:29 PM Member: Committee: Version: __
Event: S Now in Community Affairs -SJ 00162 Time: 03/01/2010 - 7:29 PM Member: Committee: Version: __
Event: S Favorable by Communications, Energy, and Public Utilities; YEAS 7 NAYS 0 -SJ 00162 Time: 03/01/2010 - 7:29 PM Member: Committee: Version: __
Event: S On Committee agenda-- Communications, Energy, and Public Utilities, 02/02/10, 8:15 am, 301-S Time: 03/01/2010 - 7:29 PM Member: Committee: Version: __
Event: S Introduced, referred to Communications, Energy, and Public Utilities; Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means -SJ 00032 Time: 03/01/2010 - 7:29 PM Member: Committee: Version: __
Event: S On Committee agenda-- Finance and Tax, 03/03/10, 9:00 am, 301-S Time: 02/26/2010 - 2:09 PM Member: Committee: Version: __
Event: S Now in Finance and Tax Time: 02/17/2010 - 8:59 AM Member: Committee: Version: __
Event: S Favorable by Community Affairs; YEAS 11 NAYS 0 Time: 02/16/2010 - 12:37 PM Member: Committee: Version: __
Event: S On Committee agenda-- Community Affairs, 02/16/10, 10:00 am, 412-K Time: 02/05/2010 - 8:11 AM Member: Committee: Version: __
Event: S Now in Community Affairs Time: 02/02/2010 - 3:24 PM Member: Committee: Version: __
Event: S Favorable by Communications, Energy, and Public Utilities; YEAS 7 NAYS 0 Time: 02/02/2010 - 10:48 AM Member: Committee: Version: __
Event: S On Committee agenda-- Communications, Energy, and Public Utilities, 02/02/10, 8:15 am, 301-S Time: 01/22/2010 - 8:09 AM Member: Committee: Version: __
Event: S Referred to Communications, Energy, and Public Utilities; Community Affairs; Finance and Tax; Policy & Steering Committee on Ways and Means Time: 12/09/2009 - 4:34 PM Member: Committee: Version: __
Event: S Filed Time: 10/07/2009 - 11:07 AM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
0202.29