SB 114

Creates income tax credit for operation costs of housing for agricultural workers.

Status	In Senate Committee (JCTE)
Session	2019 Regular Session
Sponsors	Peter Courtney (Democrat) (Chief), Chuck Thomsen (Republican) (Chief)
Fiscal impact	Fiscal impact issued
Revenue impact	Revenue impact issued

Bill Text

Introduced

Creates an income tax credit for the operation costs of housing for agricultural workers, extending existing sunset provisions.

Original Bill Text

Sponsors#

Chief Sponsors: Peter Courtney, Chuck Thomsen

Overview#

Creates income tax credit for operation costs of housing for agricultural workers. Provides for refundability of credit and for transferability of credit earned by tax-exempt entity. Imposes limitation on total credits allowed to all owners of housing per tax year. Extends sunset for tax credits for owner or operator of agriculture workforce housing. Applies to tax years beginning on or after January 1, 2020, and before January 1, 2026. Takes effect on 91st day following adjournment sine die.

Legislative History

Date	Chamber	Action
2019-01-14	S	Introduction and first reading. Referred to President's desk.
2019-01-15	S	Referred to Workforce, then Finance and Revenue.
2019-02-19	S	Public Hearing held.
2019-03-05	S	Work Session held.
2019-03-07	S	Recommendation: Do Pass and subsequent referral to Finance and Revenue be rescinded and refer to Tax Expenditures.
2019-03-07	S	Rescind referral to Finance and Revenue by order of the President. Referred to Tax Expenditures by order of the President.
2019-06-30	S	In committee upon adjournment.