Status of 2019 Legislative Tax Measures

Enclosed is our list of 2019 Legislative Tax Measures covered so far in this session.

The first page of the list is the list of bills introduced by the Executive Branch.  These are organized by agency:

  • BED = Dept. of Business, Economic Development, and Tourism
  • BUF = Dept. of Budget and Finance
  • CCA = Dept. of Commerce and Consumer Affairs
  • PSD = Dept. of Public Safety
  • TAX = Dept. of Taxation
  • TRN = Dept. of Transportation

Subsequent pages in the list are organized by tax type, and within tax type by bill number.

Numbers in strikethrough text are measures that appear to be dead, either because they missed a deadline or because they were deferred by a committee hearing the measure.  However, no measure is permanently dead until the legislative session adjourns.

Please use the category links (by tax type) or the search tools.

Grid #1 PDF

Grid #2 PDF

SB 1405, HD-1

SUBJECT:  TOBACCO, Prohibits Shipment of Tobacco Products, Adds Electronic Smoking Devices, Hikes Rates and Fees

BILL NUMBER:  SB 1405, HD-1

INTRODUCED BY:  House Committee on Health

EXECUTIVE SUMMARY:  Prohibits the shipment of tobacco products, and the transport of tobacco products ordered or purchased through a remote sale, to anyone other than a licensee. Makes all provisions of the cigarette tax and tobacco tax law that relate to tobacco products applicable to e-liquid. Increases the license fee for wholesalers or dealers and the retail tobacco permit fee. Amends the taxes on cigarettes and tobacco products. Increases the excise tax for each cigarette or little cigar sold, used, or possessed by a wholesaler or dealer. Increases the excise tax on the wholesale price of each article or item of tobacco products, other than large cigars, sold by the wholesaler or dealer.  Our question is whether tax increases are an effective way to advance the social policy goals contained in this measure.

Continue reading SB 1405, HD-1

HB 1043, SD-1

SUBJECT:  ADMINISTRATION, Tax Appeals

BILL NUMBER:  HB 1043, SD-1

INTRODUCED BY:  Senate Committee on Judiciary

EXECUTIVE SUMMARY:  Replaces the tax boards of review with a single tax appeal review panel comprised of members who shall devote full time to their duties. Amends the grounds upon which an appeal to the administrative appeals and dispute resolution program may be made by disallowing appeals of proposed assessments.

Continue reading HB 1043, SD-1

SB 1292, HD-2

SUBJECT:  GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, Transient Accommodations Brokers as Tax Collection Agents

BILL NUMBER:  SB 1292, HD-2

INTRODUCED BY:  House Committees on Consumer Protection & Commerce and Judiciary

EXECUTIVE SUMMARY:  Adds definitions to the TAT law. Amends the definition of “transient accommodations” to include additional forms of transient accommodations. Makes any person who fails to register with DOTAX subject to a citation process and monetary fines. Requires hosting platforms that collect fees for booking services to register as collection agents on behalf of its operators and plan manager for GET and TAT.

Continue reading SB 1292, HD-2

SB 1394, HD-1

SUBJECT:  INCOME, Historic Preservation Tax Credit

BILL NUMBER:  SB 1394, HD-1

INTRODUCED BY:  Senate Committee on Ways & Means

EXECUTIVE SUMMARY:  Establishes a nonrefundable tax credit based on the qualified rehabilitation expenses of a historic structure.  The adoption of this credit would provide tax relief to taxpayers regardless of their need for tax relief. It also would shift the burden of paying for government to the rest of us.

Continue reading SB 1394, HD-1

HB 419, SD-1

SUBJECT:  TRANSIENT ACCOMMODATIONS, Pay Counties for TVR Enforcement

BILL NUMBER: HB 419, SD-1

INTRODUCED BY:  Senate Committees on Energy, Economic Development, and Tourism and Public Safety, Intergovernmental, and Military Affairs

EXECUTIVE SUMMARY:  Provides that a county shall be eligible to receive funds from the State for the purpose of enforcing all applicable laws and ordinances relating to transient accommodations, provided that no funds shall be released to a county until it has satisfactorily complied with specified conditions. Makes an allocation from TAT revenues.

Allows a transient accommodations broker to serve as a collection agent for general excise and transient accommodations taxes.  This type of arrangement would probably enhance collection of taxes because of the difficulty of policing individual owners.  However, the number of caveats, conditions, and restrictions that are placed on the broker signing up for this program is so large that it is unlikely that any broker in its right mind would sign up.  If no broker is motivated to sign up, this legislation will accomplish nothing.

Continue reading HB 419, SD-1

HB 307, Proposed SD-1

SUBJECT:  INCOME, FRANCHISE, Renewable Energy Technologies Credit

BILL NUMBER:  HB 307, Proposed SD-1

INTRODUCED BY:  Senate Committees on Energy, Economic Development, and Tourism, and Commerce, Consumer Protection & Health.

EXECUTIVE SUMMARY:  Amends the renewable energy technologies income tax credit to change limitations for certain technology types.  Provides increased caps for photovoltaic property that is grid-connected and incorporates energy storage system.  Allows credit for commercial seawater air conditioning system.  Generally, the credit is being phased down, perhaps in recognition that the technology involved is no longer new.  If approved, the credit would be an indeterminate expenditure of public dollars out the back door and could carry with it large administrative costs.

Continue reading HB 307, Proposed SD-1

HB 1585, SD-1

SUBJECT:  FUEL, EV Charging System Rebate Program

BILL NUMBER:  HB 1585, SD-1

INTRODUCED BY:  Senate Committees on Energy, Economic Development, and Tourism, and Transportation

EXECUTIVE SUMMARY:  Establishes an electric vehicle charging system rebate program within DBEDT that provides rebates to persons who install a new electric vehicle charging system or upgrade an existing electric vehicle charging system. Caps the total value of rebates issued each year at an unspecified sum. Creates the electric vehicle charging station rebate program special fund, and feeds it with yet another earmark on the barrel tax.

Continue reading HB 1585, SD-1