Requires all qualified members claiming a credit for pass-through entity taxation to adjust their income to include the qualified member's share of taxes paid by an electing pass-through entity for taxable years beginning after December 31, 2024. (SD1)

Statutes affected:
HB1146: 235-51.5
HB1146 HD1: 235-51.5
HB1146 SD1: 235-51.5
Latest: 235-51.5