UPIA-FEDERAL CHANGES

What it does

The legislature's own summary of the bill, or its official long title.

Amends the Uniform Penalty and Interest Act. In provisions concerning penalties for late payment or nonpayment of tax, removes references to an amended return. Provides that a liability resulting from a federal change that is reported and paid no later than the due date for filing the federal change amended return shall be deemed to have been paid on or before the due date prescribed for payment.

Every action

26 steps, oldest first, as the legislature records them.

1. May 2, 2023HouseSecond Reading - Short Debate
2. May 2, 2023HousePlaced on Calendar Order of 3rd Reading - Short Debate
3. May 8, 2023HouseThird Reading - Short Debate - Passed 098-007-000
4. May 8, 2023SenatePassed Both Houses
5. Jun 6, 2023SenateSent to the Governor
6. Jun 9, 2023SenateGovernor Approved
7. Jun 9, 2023SenateEffective Date January 1, 2024
8. Jun 9, 2023SenatePublic Act . . . . . . . . . 103-0098

Roll calls

4 recorded votes: 2 on the floor, 2 in committee. Each shows how every member voted.

Committee and other votes

Sponsors

The member who introduced it.

• Cristina CastroD Primary sponsor · District 22
• Natalie A. ManleyD Floor sponsor · District 98