ROTA-BAD DEBT
Summary
Amends the Retailers' Occupation Tax Act. Provides that a retailer is relieved from liability for any tax that becomes due and payable if the tax is represented by amounts that are found to be worthless or uncollectible and have been charged off in accordance with generally accepted accounting principles on and after July 1, 2014. Provide for a deduction if the retailer had previously paid such a tax. Effective immediately.
Bill status
vetoed
4 of 5 stages cleared
Introduction
Apr 2014
Committee Review
Dec 2014
Senate Passage
Dec 2014
House Passage
Nov 2014
Vetoed
Jan 2015
Introduced Apr 11, 2014
Vetoed Jan 13, 2015
Floor votes · Senate Dec 4, 2014 · House Nov 20, 2014
How they voted
51–0
Passed · 7 other
Total votes 58
Dec 4, 2014
D
Democratic39
94% Yea
R
Republican19
73% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
80
Key actions
2
Committee
23
Amendments
13
Jan 13, 2015
Senate · Failed
Session Sine Die
Jan 13, 2015
Vetoed
Placed on Calendar Amendatory Veto
Jan 12, 2015
Vetoed
Governor Amendatory Veto
Dec 4, 2014
Senate · Passed
Passed Both Houses
Dec 4, 2014
Senate · Reported by committee
House Committee Amendment No. 1 Senate Concurs 052-000-000
Dec 2, 2014
Senate · Reported by committee
House Committee Amendment No. 1 Motion To Concur Recommended Do Adopt Revenue; 010-000-000
Dec 2, 2014
Senate · Referred to committee
House Committee Amendment No. 1 Motion to Concur Assignments Referred to Revenue
Dec 1, 2014
Senate · Referred to committee
House Committee Amendment No. 1 Motion to Concur Referred to Assignments
Nov 20, 2014
Senate · Amendment offered
Placed on Calendar Order of Concurrence House Amendment(s) 1 - December 2, 2014
Nov 20, 2014
Senate · Amendment offered
Secretary's Desk - Concurrence House Amendment(s) 1
Nov 20, 2014
House · Passed
House Vote: pass (112-0-5)
Nov 19, 2014
House · Reported by committee
Do Pass as Amended / Short Debate Revenue & Finance Committee; 009-000-000
Nov 19, 2014
House · Amendment adopted
House Committee Amendment No. 1 Adopted in Revenue & Finance Committee; by Voice Vote
Nov 19, 2014
House · Reported by committee
House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
Nov 6, 2014
House · Referred to committee
Assigned to Revenue & Finance Committee
May 30, 2014
House · Referred to committee
Rule 19(b) / Re-referred to Rules Committee
May 30, 2014
House · Referred to committee
House Committee Amendment No. 1 Rule 19(a) / Re-referred to Rules Committee
May 19, 2014
House · Reported by committee
House Committee Amendment No. 1 Rules Refers to Revenue & Finance Committee
May 15, 2014
House · Referred to committee
House Committee Amendment No. 1 Referred to Rules Committee
May 15, 2014
House · Amendment offered
House Committee Amendment No. 1 Filed with Clerk by Rep. Anthony DeLuca
May 1, 2014
House · Reported by committee
To Sales and Other Taxes Subcommittee
Apr 28, 2014
House · Referred to committee
Assigned to Revenue & Finance Committee
Apr 16, 2014
House · Referred to committee
Referred to Rules Committee
Apr 11, 2014
House · Introduced
Arrived in House
Apr 10, 2014
Senate · Amendment adopted
Senate Floor Amendment No. 3 Adopted; Hutchinson
Apr 9, 2014
Senate · Amendment offered
Senate Floor Amendment No. 3 Be Approved for Consideration Assignments
Apr 8, 2014
Senate · Referred to committee
Senate Floor Amendment No. 3 Referred to Assignments
Apr 8, 2014
Senate · Amendment offered
Senate Floor Amendment No. 3 Filed with Secretary by Sen. Toi W. Hutchinson
Apr 8, 2014
Senate · Amendment adopted
Senate Floor Amendment No. 2 Adopted; Hutchinson
Apr 8, 2014
Senate · Amendment offered
Senate Floor Amendment No. 2 Recommend Do Adopt Revenue; 009-000-000
Apr 7, 2014
Senate · Amendment offered
Senate Floor Amendment No. 2 Assignments Refers to Revenue
Apr 4, 2014
Senate · Referred to committee
Senate Floor Amendment No. 2 Referred to Assignments
Apr 4, 2014
Senate · Amendment offered
Senate Floor Amendment No. 2 Filed with Secretary by Sen. Toi W. Hutchinson
Apr 3, 2014
Senate · Reported by committee
Do Pass as Amended Revenue; 010-002-000
Apr 2, 2014
Senate · Amendment adopted
Senate Committee Amendment No. 1 Adopted
Mar 28, 2014
Senate · Reported by committee
Rule 2-10 Committee Deadline Established As April 11, 2014
Mar 27, 2014
Senate · Reported by committee
Senate Committee Amendment No. 1 Postponed - Revenue
Mar 25, 2014
Senate · Reported by committee
Senate Committee Amendment No. 1 Assignments Refers to Revenue
Mar 21, 2014
Senate · Referred to committee
Senate Committee Amendment No. 1 Referred to Assignments
Mar 21, 2014
Senate · Amendment offered
Senate Committee Amendment No. 1 Filed with Secretary by Sen. Toi W. Hutchinson
Feb 25, 2014
Senate · Referred to committee
Assigned to Revenue
Feb 14, 2014
Senate · Referred to committee
Referred to Assignments
0 primary · 8 co-sponsors
Sponsors
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