BILL · 2021–22 SESSION
HB 1539: Bad debts/tax
Narrowing the business and occupation tax deduction, and sales and use tax credit and refund, for bad debts available to sellers.
Summary
- Limits the bad debts sales and use tax credit and business and occupation tax deduction to apply only to bad debts incurred as a result of the nonpayment to a taxpayer by its customers.
From the House Bill Report (HB 1539), written by the Legislature's nonpartisan staff. Read the full report ↗
Did not pass Did not pass · stalled on the House floor
- IntroducedFeb 16, 2021
- Out of committeeApr 1, 2021
- Passed Housestopped here
- Passed Senate
- Governor
- Law
- Prime sponsor
- Noel Frame (D-36)
- Introduced
- February 16, 2021 in the House
- Last action
- January 10, 2022
- Requested by
- State agency
- Budget
- Has a fiscal note
AN ACT Relating to narrowing the business and occupation tax deduction, and sales and use tax credit and refund, for bad debts available to sellers;
Sponsors
Prime sponsor: Noel Frame (D-36)
Votes
No recorded floor votes.
History
- By resolution, reintroduced and retained in present status.
- Referred to Rules 2 Review.
- Minority; do not pass.
- FIN - Majority; do pass.
- FIN - Executive action taken by committee.
- First reading, referred to Finance.
HB 1539 in other sessions
Bill numbers restart every two years, so the same number is a different bill in each session.
- HB 1539 (2025–26) Wildfire protection
- HB 1539 (2023–24) Private vocational licenses
- HB 1539 (2019–20) Presidential electors
- HB 1539 (2017–18) Sexual abuse of students
- HB 1539 (2015–16) Hardship property tx waivers
- HB 1539 (2013–14) Annexation within code city
- HB 1539 (2011–12) Off-road vehicle accounts
- HB 1539 (2009–10) Used manufac & mobile homes