Linda Rogers
- Republican
- Senator
- District 11
Author
Provides that the department of state revenue (department) shall only accept payment of employer withholding taxes that are made or withdrawn directly from the business account of the employer that is liable for withholding and remitting the tax. However, provides an exception from the requirement for employers that submit a waiver to the department. Specifies provisions for the waiver. Prohibits the department from accepting payment of employer withholding taxes that are made or withdrawn from the account of a third party withholding agent, or otherwise remitted by a third party withholding agent, on behalf of an employer, except in the case of an employer that has submitted a waiver. Defines "third party withholding agent". Requires each employer that is required to remit withholding taxes to provide to the department an authorization for reoccurring payment of taxes from the employer's business account that is designated by the employer on the department's online INtax system (INtax). Requires the department to automatically withdraw from the employer's business account the amount of tax withholdings that are reported as due and owing on the taxpayer's Form WH-1 report. Requires the department to provide periodic notice to each employer through INtax of: (1) the date on which the employer's Form WH-1 report is received by the department; and (2) the date on which the department has automatically withdrawn any amount of tax from the employer's business account. However, provides an exception from these requirements for employers that submit a waiver to the department.
First reading: referred to Committee on Ways and Means
Referred to the House
Third reading: passed; Roll Call 163: yeas 48, nays 1
Senator Kruse added as coauthor
Cosponsors: Representatives Morris and Cherry
House sponsor: Representative Miller D
Amendment #1 (Rogers) prevailed; voice vote
Second reading: amended, ordered engrossed
Senators Perfect and Raatz added as coauthors
Senator Sandlin added as coauthor
Senator Randolph added as coauthor
Committee report: amend do pass, adopted
Senator Gaskill added as coauthor
Senator Stoops added as coauthor
Senators Tomes and Doriot added as coauthors
Senators Bohacek and Ford J.D. added as coauthors
Senators Buck, Charbonneau, Niezgodski added as coauthors
Senator Holdman added as second author
Senator Buchanan added as third author
First reading: referred to Committee on Tax and Fiscal Policy
Authored by Senator Rogers
| Bill Text Versions | Format |
|---|---|
| Introduced Senate Bill (S) | |
| Senate Bill (S) | |
| Engrossed Senate Bill (H) |
| Document | Format |
|---|---|
| Fiscal Note: SB0320.03.ENGS.FN001 | |
| Fiscal Note: SB0320.03.ENGS.FN002 | |
| Fiscal Note: SB0320.02.COMS.FN001 | |
| Floor Amendment: SB0320.02.COMS.AMS001 | |
| Committee Report: SB0320.01.INTR.CRS001 | |
| Fiscal Note: SB0320.01.INTR.FN001 | |
| Committee Amendment: SB0320.01.INTR.AMS03 | |
| Committee Amendment: SB0320.01.INTR.AMS06 |
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