31st Legislature, 2022
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HB289     
Measure Title: RELATING TO LEASEHOLD CONVERSION.
Report Title: Income Tax; Exemption; Leased Fee Interest Sale; Capital Gains
Description: Excludes from taxation one hundred per cent of the gain realized by a fee simple owner from the sale of a leased fee interest in units within a condominium project, cooperative project, or planned unit development to the association of apartment owners or the residential cooperative housing corporation of the leasehold units. Applies to taxable years beginning after 12/31/2020 and ending prior to 1/1/2028.
Companion:
Package: None
Current Referral: CPC, FIN
Introducer(s): TAM, Wildberger

Sort by Date Status Text
1/22/2021HPending introduction.
1/25/2021HIntroduced and Pass First Reading.
1/27/2021HReferred to CPC, FIN, referral sheet 1

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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HB289


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