CS/SB 1398 (2008) -  Research and Development Expenses Tax Credit [EPCC]

General Bill by Commerce and Oelrich
Research and Development Expenses Tax Credit [EPCC]: Creates the research and development tax credit program. Provides eligibility requirements for research and development tax credits and an amount for such credit. Authorizes the sale or assignment of unused credit to certain taxpayers under certain conditions. Requires that parties to a sale or assignment obtain the Department of Revenue's approval before completing such sale or assignment, etc.
Effective Date: 07/01/2008
Last Event: 05/02/08 S Died in Committee on Finance and Tax on Friday, May 2, 2008 5:59 PM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce
    • On agenda for: 03/25/08 9:00 AM
    • Favorable With Committee Substitute (final action) Votes: Yeas 6   Nays 0
  • Finance and Tax
  • General Government Appropriations

Related Bills

Bill # Subject Relationship
Bill #: HB 733 Subject: Tax Credit for Research and Development Expenses Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Commerce 3/26/2008 10:54:35 AM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Committee on Finance and Tax Time: 05/02/2008 - 5:59 PM Member: Committee: Version: c1
Event: S Now in Finance and Tax -SJ 00373 Time: 03/26/2008 - 5:12 PM Member: Committee: Version: c1
Event: S Pending reference review under Rule 4.7(2) Time: 03/26/2008 - 3:58 PM Member: Committee: Version: c1
Event: S CS read 1st time on 03/27/08 -SJ 00374 Time: 03/25/2008 - 11:36 AM Member: Committee: Version: c1
Event: S CS by Commerce; YEAS 6 NAYS 0 -SJ 00373 Time: 03/25/2008 - 11:36 AM Member: Committee: Version: c1
Event: S On Committee agenda-- Commerce, 03/25/08, 9:00 am, 401-S Time: 03/20/2008 - 4:32 PM Member: Committee: Version: c1
Event: S On Committee agenda-- Commerce, 03/18/08, 9:00 am, 401-S --Temporarily postponed Time: 03/13/2008 - 4:31 PM Member: Committee: Version: c1
Event: S Introduced, referred to Commerce; Finance and Tax; General Government Appropriations -SJ 00086 Time: 03/03/2008 - 8:30 PM Member: Committee: Version: c1
Event: S Referred to Commerce; Finance and Tax; General Government Appropriations Time: 02/21/2008 - 2:36 PM Member: Committee: Version: c1
Event: S Filed Time: 01/25/2008 - 3:36 PM Member: Committee: Version: c1

Statutes Referenced by this Bill

Statute Other Bill Citations
0220.02 CS/CS/SB 850, SB 1328
0220.194 SB 2530