HB 1622 Summary

• Out-of-state businesses performing disaster or emergency-related work during a declared state disaster are exempt from registering, filing, or remitting state and local taxes and from most state licensing or registration requirements during the disaster response period.

• Out-of-state employees performing disaster-related work are exempt from income tax, tax withholding, and other state or local taxes during the disaster response period, except for transaction taxes like sales/use tax, fuel tax, and hotel taxes.

• The disaster response period begins 10 days before the Governor's proclamation, presidential declaration, or state official designation and extends 60 calendar days after the disaster (or longer as authorized by the Governor).

• Out-of-state businesses must provide information to the Department of Revenue upon request, including their name, state of domicile, business address, federal tax ID, and date of entry.

• Equipment temporarily brought into the state for disaster response and subsequently removed is exempt from ad valorem taxation, and the act amends multiple tax code sections to implement these exemptions.