Tax administration; award for tax underpayment detection assistance.
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What it does
Official summary
Tax administration; award for tax underpayment detection assistance. Authorizes the Tax Commissioner to award monetary compensation to individuals who provide information that assists the Department of Taxation in the successful collection of delinquent state taxes owed by other individual or business taxpayers. The bill provides that such awards may be given only if (i) the underpaying individual taxpayer's gross income exceeds $100,000 or the underpaying business taxpayer's gross income exceeds $500,000 and (ii) the amount in question exceeds $50,000.
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More on this bill
Where it stands
Introduced
Passed Senate
3Passed House
4To Governor
5Became Law
Looking ahead
No hearings or votes scheduled.
History
2026
Mar 4Tabled in Appropriations (22-Y 0-N)Latest
Vote recorded Tabled in Appropriations. Result: pass.Lower
Feb 26Committee substitute printed 26108460D-H1Major
Feb 26Assigned HAPP sub: General Government and Capital OutlayMinor
Feb 25Reported from Finance with substitute and referred to Appropriations (21-Y 0-N)Minor
Vote recorded Reported from Finance with substitute. Result: pass.Lower
Feb 23Subcommittee recommends reporting with substitute and referring to Appropriations (11-Y 0-N)Major
Vote recorded Subcommittee recommends reporting with substitute. Result: pass.Lower
Feb 20Assigned HFIN sub: Subcommittee #1Minor
Feb 17Fiscal Impact statement From TAX (2/17/2026 7:31 pm)
Feb 17Referred to Committee on FinanceMinor
Feb 17Read first timeMinor
Feb 17Placed on Calendar
Feb 11Read third time and passed Senate (23-Y 15-N 0-A)Passed Senate
Vote recorded Passage R. Result: pass.Upper
Feb 10Engrossed by Senate - committee substitute (Voice Vote)Major
Feb 10Finance and Appropriations Substitute agreed to
Feb 10Read second timeMinor
Feb 9Passed by for the day
Vote recorded Constitutional reading dispensed R. Result: pass.Upper
Feb 9Passed by for the day (Voice Vote)
Feb 9Constitutional reading dispensed (on 1st reading) (40-Y 0-N 0-A)
Feb 9Rules suspended
Feb 9Committee substitute printed 26107398D-S1Major
Feb 5Reported from Finance and Appropriations with substitute (14-Y 0-N 1-A)Minor
Vote recorded Reported from Finance and Appropriations with substitute. Result: pass.Upper
Jan 24Fiscal Impact statement From TAX (1/24/2026 7:23 pm)
Jan 10Referred to Committee on Finance and AppropriationsMinor
Jan 10Prefiled and ordered printed; Offered 01-14-2026 26100617DIntroduced