SB224
Tax administration; award for tax underpayment detection assistance.
Status:
Killed
Latest Action:
March 4, 2026
House: Tabled in Appropriations (22-Y 0-N)
Chief Patron:
Scott Surovell (D)
Session:
2026 Regular Session
Summary
As Passed House of Origin. Tax administration; award for tax underpayment detection assistance.
Authorizes the Tax Commissioner to award monetary compensation to individuals who provide information that assists the Department of Taxation in the successful collection of delinquent state taxes owed by other individual or business taxpayers. The bill provides that such awards may be given only if (i) the underpaying individual taxpayer's ... (More) gross income exceeds $100,000 or the underpaying business taxpayer's gross income exceeds $500,000 and (ii) the amount in question exceeds $50,000. (Less)-
Bill History
- 01/10/2026 - Senate: Prefiled and ordered printed; Offered 01-14-2026 26100617D
- 01/10/2026 - Senate: Referred to Committee on Finance and Appropriations
- 01/24/2026 - Senate: Fiscal Impact statement From TAX (1/24/2026 7:23 pm)
- 02/05/2026 - Senate: Reported from Finance and Appropriations with substitute (14-Y 0-N 1-A)
- 02/09/2026 - Senate: Committee substitute printed 26107398D-S1
- 02/09/2026 - Senate: Rules suspended
- 02/09/2026 - Senate: Constitutional reading dispensed (on 1st reading) (40-Y 0-N 0-A)
- 02/09/2026 - Senate: Passed by for the day (Voice Vote)
- 02/09/2026 - Senate: Passed by for the day
- 02/10/2026 - Senate: Read second time
- 02/10/2026 - Senate: Finance and Appropriations Substitute agreed to
- 02/10/2026 - Senate: Engrossed by Senate - committee substitute (Voice Vote)
- 02/11/2026 - Senate: Read third time and passed Senate (23-Y 15-N 0-A) Close Floor Vote
- 02/17/2026 - House: Placed on Calendar
- 02/17/2026 - House: Read first time
- 02/17/2026 - House: Referred to Committee on Finance
- 02/17/2026 - Senate: Fiscal Impact statement From TAX (2/17/2026 7:31 pm)
- 02/20/2026 - House: Assigned HFIN sub: Subcommittee #1
- 02/20/2026 - House: Placed on Finance Agenda
- 02/23/2026 - House: Subcommittee recommends reporting with substitute and referring to Appropriations (11-Y 0-N)
- 02/24/2026 - House: Placed on Finance Agenda
- 02/25/2026 - House: Reported from Finance with substitute and referred to Appropriations (21-Y 0-N)
- 02/25/2026 - House: Referred to Committee on Appropriations
- 02/26/2026 - House: Assigned HAPP sub: General Government and Capital Outlay
- 02/26/2026 - House: Committee substitute printed 26108460D-H1
- 02/27/2026 - House: Placed on Appropriations Agenda
- 03/04/2026 - House: Placed on Appropriations Agenda
- 03/04/2026 - House: Tabled in Appropriations (22-Y 0-N)
