SB224
Tax administration; award for tax underpayment detection assistance.
Status:
In Senate
Latest Action:
Feb. 5, 2026
Senate: Reported from Finance and Appropriations with substitute (14-Y 0-N 1-A)
Chief Patron:
Scott Surovell (D)
Session:
2026 Regular Session
Summary
As Introduced. 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)
