HB2821 HFA Capito 2-13 #1

Sears 3258

Delegate Capito moves to amend the committee substitute on page 1, section (a), line 3, by striking “2023” and inserting in lieu thereof “2020”.

And,

Delegate Capito further moves to amend the committee substitute on page 1, section (a), line 9, by striking the period after the words “gambling activity” and inserting in lieu thereof the following: “: Provided further that the taxpayer may amend previously filed returns for the 2020, 2021, and 2022 tax years to recognize this decreasing modification. Based on such amended returns as specified herein, any fines, assessments, penalties, or interest levied thereon are void, and returnable to the taxpayer.”

Adopted

Rejected