For a review of the 2018 Legislative Session, check out our
Legislative Updates Tutorial.
Legislation Enacted During the 2019 Legislative Session
Below is list of significant changes in tax and regulatory laws (both permanent and temporary) enacted during the 2019 legislative session. Temporary provisos are enacted in the State budget and are only effective for the State fiscal year (July 1 – June 30); unless re-enacted they expire on June 30, 2019. This list is divided by subject matter with bills listed in numeric order. To view the full text of a bill, click on the bill or section number highlighted in the column “bill #” below.
Income Taxes, Bank Taxes, Withholding, and Corporate License Fees:
| BILL # | ACT # | SUBJECT |
|---|
H 3595
| 15
| Industry Partnership Fund AmendedSUBJECT |
H 3985
| 16
| Income Tax Conformity
|
S 439 - Sec. 1
| Not yet assigned
| Port Volume Cargo Credit - Cumulative Credit Amount Increased
|
S 439 - Sec. 2
| Not yet assigned
| New Port Transportation Credit
|
Property Taxes and Fees in Lieu of Property Taxes:
| BILL # | ACT # | SUBJECT |
|---|
H 3630
|
Not yet assigned
| Delay of Property Tax Penalty Schedule for Certain Taxpayers Affected by the Federal Government Shutdown
|
Sales and Use Taxes:
| BILL # | ACT # | SUBJECT |
|---|
S 214
|
ACT # | Marketplace Facilitator - New LawSUBJECT |
S 439 - Sec. 3
| Not yet assigned
| Sales and Use Tax Exemptions - "Distribution Facility" Includes a Port Facility
|
Miscellaneous:
| BILL # | ACT # | SUBCATEGORY | SUBJECT |
|---|
| | Administrative & Procedural
| |
S 160
| 13
|
| New Statewide Lien Filing System
|
| | Miscellaneous Taxes
| |
H 3849
| Not yet assigned
| Cigarette Stamp Tax
| Unstamped Packaged Cigarettes - Grace Period
|
S 310
| Not yet assigned
| Cigarette Stamp Tax
| Certain Unstamped Cigarettes Considered Contraband Goods
|