Noncorporate entities; minimum tax is imposed on telecommunications and electric suppliers. (SB946)

Introduced By

Sen. Janet Howell (D-Reston)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Minimum tax on noncorporate entities. Clarifies that the minimum tax is imposed on telecommunications and electric suppliers that are organized as pass-through entities and that certain taxes imposed on the pass-through entity itself are to be paid by the pass-through entity. Read the Bill »


Bill Has Passed


01/07/2009Prefiled and ordered printed with emergency clause; offered 01/14/09 091171818
01/07/2009Referred to Committee on Finance
01/19/2009Impact statement from TAX (SB946)
01/27/2009Reported from Finance (13-Y 0-N) (see vote tally)
01/28/2009Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/29/2009Read second time and engrossed
01/30/2009Read third time and passed Senate (39-Y 0-N) (see vote tally)
02/02/2009Placed on Calendar
02/02/2009Read first time
02/02/2009Referred to Committee on Finance
02/06/2009Impact statement from TAX (SB946)
02/16/2009Reported from Finance (21-Y 1-N) (see vote tally)
02/17/2009Read second time
02/18/2009Read third time
02/18/2009Passed House (95-Y 2-N)
02/18/2009VOTE: --- PASSAGE EMERGENCY (95-Y 2-N) (see vote tally)
02/23/2009Bill text as passed Senate and House (SB946ER)
02/23/2009Impact statement from TAX (SB946ER)
02/24/2009Signed by Speaker
02/25/2009Signed by President
03/06/2009G Approved by Governor-Chapter 152 (effective 3/6/09)
03/06/2009G Approved by Governor-Chapter 152 (effective 3/6/09 - see bill)
03/06/2009G Acts of Assembly Chapter text (CHAP0152)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 1 clip in all, totaling 50 seconds.

Duplicate Bills

The following bills are identical to this one: HB2378.


Anne Haynes writes:

Telecommunications and electric suppliers should pay this tax and not get away with a pass-through! Thanks