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Bill > S1556


MA S1556

MA S1556
To pro-rate the corporate excise tax


summary

Introduced
01/23/2017
In Committee
01/23/2017
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation to pro-rate the corporate excise tax. Revenue.

AI Summary

This bill proposes to pro-rate the corporate excise tax for business entities that incorporate in the last 3 months of any tax year. Specifically, the bill would amend the existing law to require newly formed corporations that incorporate in the last 3 months of a tax year to pay a pro-rated fee equal to one-fourth of what they would owe under the regular corporate excise tax provisions.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see S2497 (on 04/30/2018)

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