Individual income taxes; creation of currently not collectible status. Directs the Department of Taxation to create a form through which taxpayers may file for currently not collectible status. The Department may place an applicant into such status upon a finding that the collection of income taxes from such applicant would create or exacerbate an undue hardship for such applicant.
Such applicant shall reapply for such status annually and shall not be eligible for such status for any single tax assessment for a total of more than five years from the date that the original application for such status was approved. This bill was incorporated into HB 2549.
No hearings or votes scheduled.