2020 Keyword - Taxation

HB 1006authorize the secretary of revenue to contract with certain entities for purposes of creating or maintaining a database to determine agricultural income value and to specify the mandatory and permissive data of the database. 
HB 1007require certain adjustments to the assessed value of agricultural land if factors impact the land's productivity and to require those adjustments to be documented. 
HB 1019revise certain references to the Internal Revenue Code. 
HB 1020revise certain provisions regarding the use of exemption certificates. 
HB 1034make an appropriation to fund tax refunds for elderly persons and persons with a disability, and to declare an emergency. 
HB 1042revise the special education property tax levy for school districts and to revise the state aid to special education formula. 
HB 1043revise the property tax levies for the general fund of school districts and to revise the state aid to education formula. 
HB 1078exempt firearms from retail sales tax and use tax. 
HB 1099authorize counties to impose a temporary voter-approved half-cent sales and use tax and to issue revenue bonds to fund certain county infrastructure construction. 
HB 1118revise the boundaries of certain water development districts and to revise certain provisions regarding the election of the board of directors and the levying of taxes in the affected districts. 
HB 1159revise provisions regarding the referral of opt outs made by school districts. 
HB 1160to remove the tax exemption for cosmetic medical procedures. 
HB 1166revise provisions regarding the appointment of inactive watershed district boards and the reactivation of watershed districts and to declare an emergency. 
HB 1198provide an excess levy for the capital outlay fund. 
HB 1202revise provisions regarding certain sales and use tax rates. 
HB 1204lower the total amount of tax credits that may be claimed on annual premium tax returns. 
HB 1231authorize premium cigars to be shipped and transported and modify tax provisions pertaining to premium cigars. 
HB 1252grant property tax relief to certain persons who are long-term residents and long-term property owners. 
HB 1256fund shooting sports programs in public schools and to enhance outdoor recreational activities in the state. 
HB 1259clarify provisions regarding the discretionary formula for determining the assessed value of property for tax purposes. 
HB 1260revise provisions regarding tax increment districts. 
HB 1270to revise provisions regarding agricultural land classifications for tax purposes. 
HB 1274establish the Tax Revenue Study Task Force to study tax revenue in this state. 
HB 1279require property owners to receive notification of property tax reduction programs. 
HB 1284create a road improvement priority fund and to provide for the distribution of the fund. 
HB 1287provide exemption of certain taxes for certain nursing home providers and community service providers. 
SB 25establish certain requirements to maintain state compliance with the Master Settlement Agreement. 
SB 57provide for the assessment of certain agricultural land as noncropland. 
SB 67provide an option to sparse school districts regarding the amount of taxes collected in the capital outlay fund. 
SB 68authorize a county gross receipts tax. 
SB 76provide for the assessment of certain agricultural land as noncropland. 
SB 80revise certain sheriff's fees and costs. 
SB 90revise the distribution of motor fuel tax revenue, create a small structure and large culvert fund, provide for the use and administration of the fund, and to make an appropriation thereof. 
SB 94revise provisions for taxes levied by the board of a school district for the capital outlay fund. 
SB 110permit the Department of Revenue to disclose tax returns and tax return information to the Legislative Research Council in certain circumstances. 
SB 111exclude certain wind energy tax revenue from the state aid to education formula. 
SB 122impose a severance tax on the quarrying of certain minerals. 
SB 125revise provisions regarding the exemption from taxation of certain substances used for agricultural purposes. 
SB 170revise certain provisions regarding school district capital outlay funds. 
SB 174revise the purposes for which a school district's capital outlay fund may be used. 
SB 178increase funding for counties and townships by increasing the excise tax rate on motor fuel. 

Click message to listen