Loading chat...

NC H661

Bill

Official Source

Status

Engrossed

5/31/2017

Primary Sponsor

James Boles

Click for details

Origin

House of Representatives

2017-2018 Session

AI Summary

  • Adds new section 105-249.4 to North Carolina General Statutes allowing the Secretary to waive state tax liability, interest, and penalties for taxpayers granted innocent spouse relief under federal section 6015 of the Internal Revenue Code.

  • Applies to any understatement, underpayment, or equitable relief situations where a taxpayer has received federal innocent spouse relief.

  • Effective for taxable years beginning on or after January 1, 2017.

Legislative Description

Innocent Spouse Tax Relief

Last Action

Ref To Com On Rules and Operations of the Senate

5/31/2017

Committee Referrals

Rules and Operations of the Senate5/31/2017
Rules, Calendar, and Operations of the House5/26/2017
Finance4/11/2017

Full Bill Text

No bill text available