Relating to a subtraction for recovery rebates received by taxpayers; prescribing an effective date.
Summary
Creates income tax subtraction for recovery rebates paid to personal income taxpayers. Directs Department of Revenue to make refund payments of overpayments due to operation of subtraction as soon as practicable. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2022. Takes effect on 91st day following adjournment sine die.
Bill status
failed
1 of 4 stages cleared
Introduction
Mar 2021
Committee Review
Floor Vote
Governor
Introduced Mar 3, 2021
Last action Jun 27, 2021
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
5
Key actions
1
Committee
2
Jun 27, 2021
Upper · Passed
In committee upon adjournment.
upper
Mar 3, 2021
Committee
Referred to Finance and Revenue.
upper
Mar 3, 2021
Introduced
Introduction and first reading. Referred to President's desk.
upper
2 primary · 3 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
DH
Dallas Heard
RRepublican
P
Fred Girod
RRepublican
Co
Bill Hansell
RRepublican
Co
Kim Thatcher
RRepublican
Co
LF
Lynn Findley
RRepublican
Ask Maddy
·
AI policy assistant
Ask Maddy about SB 842
Scope: OR
Hi! I can help you understand SB 842. What would you like to know?
Try one of these
i
Maddy answers using official bill text and legislative records. Always verify before sharing.
Sources cited inline