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Senate Amendment 1 to Senate Substitute 1 for Senate Bill 72

152nd General Assembly (2023 - 2024)

Progress

Status:

PWB 5/15/23

What typically happens next?

The General Assembly has ended, the current status is the final status.

Details

View Parent Bill:

SS 1 for SB 72 -SA 1

Introduced on:

5/16/23

Primary Sponsor:

Poore

Additional Sponsor(s):

Co-Sponsor(s):

Original Synopsis:

This Amendment provides that the state tax deduction for union dues expires upon the expiration and non-extension of the suspension of miscellaneous itemized deductions under the federal Tax Cuts and Jobs Act (TCJA). The suspension of miscellaneous itemized deductions under the TCJA is currently scheduled to expire after the tax year ending December 31, 2025.

Text

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