Exhibit Revenue-Related Laws, State of West Virginia et al. v. U.S. Department of the Treasury, No. 7:21-cv-00465 (N.D. Ala.), Doc. 75-1 (July 29, 2021)
Summary
Exhibit 1, Document 75-1, filed July 29, 2021 in State of West Virginia et al. v. U.S. Department of the Treasury, No. 7:21-cv-00465-LSC, in the N.D. Ala. The exhibit is titled Certain Revenue-Related Laws Enacted After March 3, 2021 and lists state revenue-related laws by state, each with a short description. West Virginia entries include laws exempting certain rental and leasing equipment from sales and use tax and creating a small business tax credit. Alabama entries include an act delaying the due date to pay certain State taxes and an act providing an income tax credit for construction of a storm shelter. A footnote says the Tax Mandate's "covered period" extends from March 3, 2021, until all funds made available under Section 802 have been expended or returned (42 U.S.C. § 802(g)(1)).
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
Cite this document
“Exhibit Revenue-Related Laws, State of West Virginia et al. v. U.S. Department of the Treasury, No. 7:21-cv-00465 (N.D. Ala.), Doc. 75-1 (July 29, 2021).”
Original at storage.courtlistener.com. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/exhibit-revenue-related-laws-state-of-west-virginia-et-al-v-u-s-depart-301ab14b4e/
, SHA-256 3594815e52a6f8ff24feb6068a5f7c94a5b54fbd93cf1569d153a885d0a88f4d.Full text
Case 7:21-cv-00465-LSC Document 75-1 Filed 07/29/21 Page 1 of 4 FILED
2021 Jul-29 PM 05:09
U.S. DISTRICT COURT
N.D. OF ALABAMA
Exhibit 1
Certain Revenue-Related Laws Enacted After March 3, 2021 1
State Revenue-Related Laws
West Virginia ● 2021 West Virginia Laws S.B. 34
(West’s No. 244) (exempting certain
rental and leasing equipment from
sales and use tax)
● 2021 West Virginia Laws H.B. 2499
(West’s No. 72) (reducing taxes on
arms and ammunition manufacturing)
● 2021 West Virginia Laws H.B. 2760
(West’s No. 270) (creating a small
business tax credit for creating new
jobs)
● 2021 West Virginia Laws H.B. 2794
(West’s No. 213) (extending
Neighborhood Investment Tax Credit)
Alabama ● Act No. 2021-203 S.B. 352 (April 15,
2021) (delaying due date to pay certain
State taxes)
● Act No. 2021-423 H.B. 588 (May 14,
2021) (allowing deductions of federal
income taxes on individual state tax
returns)
● Act No. 2021-540 H.B. 227 (May 27,
2021) (providing income tax credit for
construction of storm shelter)
Arkansas ● Act 1013 (reducing sales tax on certain
used cars)
● Act 970 (providing tax exemption for
water use by poultry farm)
● Act 840 (increasing and extending
historic rehabilitation tax credit)
● Act 875 (increasing tax credit for
water resource conservation)
● Act 1109 (creating tax exemption for
coins, currency, and bullion)
1
The Tax Mandate’s “covered period” extends from March 3, 2021, until all funds made available
under Section 802 “have been expended or returned to, or recovered by, the Secretary.” 42 U.S.C.
§ 802(g)(1).
1
Case 7:21-cv-00465-LSC Document 75-1 Filed 07/29/21 Page 2 of 4
● Act 915 (reducing tax rate on sales of
coal for use in manufacturing)
● Act 944 (exempting electronic devices
from sales tax for one weekend)
● Act 904 (creating tax credit for
contributions under Philanthropic
Investment in Arkansas Kids Program)
● Act 967 (creating tax credit for certain
railroad track maintenance
expenditures)
● Act 935 (creating income tax credit for
stillborn child)
● Act 594 (creating tax credit for wood
energy products and forest
maintenance)
Alaska 2021 Alaska Laws Ch. 7 (H.B. 182)
(extending fishery resource landing tax
credit)
Florida ● 2021 Fla. Sess. Law Serv. Ch. 2021-31
(H.B. 7061) (enacting tax cut package)
● 2021 Fla. Sess. Law Serv. Ch. 2021-
193 (H.B. 3) (creating tax credit for
contribution to New Worlds Reading
Initiative)
Iowa ● 2021 Ia. Legis. Serv. Ch. 176 (H.F.
588) (creating tax credit for
contributions to Hoover Presidential
Library)
● 2021 Ia. Legis. Serv. Ch. 177 (S.F.
619) (enacting many tax cuts,
including expanding eligibility for
child tax credit and decreasing estate
tax for decedents dying in 2021)
Kansas ● 2021 Kansas Laws Ch. 42 (S.B. 66)
(increasing tax available tax credits for
certain investments)
● 2021 Kansas Laws Ch. 115 (H.B.
2313) (reimbursing property taxes to
businesses affected by covid-related
shutdowns).
● 2021 Kansas Laws Ch. 83 (H.B. 2143)
(sales tax exemptions)
2
Case 7:21-cv-00465-LSC Document 75-1 Filed 07/29/21 Page 3 of 4
● 2021 Kansas Laws Ch. 101 (S.B. 47)
(creating tax credits)
● 2021 Kansas Laws Ch. 93 (S.B. 50)
(increased standard deduction)
Montana ● 2021 Montana Laws Ch. 488 (S.B.
159) (reducing top marginal individual
income tax)
● 2021 Montana Laws Ch. 476 (H.B.
191) (increasing property tax credit for
elderly)
● 2021 Montana Laws Ch. 248 (H.B.
252) (establishing employer tax credit
for trades education and training
expenses)
● 2021 Montana Laws Ch. 506 (H.B.
303) (increasing tax exemption for
certain business equipment expenses)
New Hampshire ● 2021 New Hampshire Laws Ch. 91
(H.B. 2) (phasing out the interest and
dividends tax; reduces meals and
rooms tax rate; increases the filing
threshold for the business enterprise
tax; and reduces the rate of the
business profits tax)
● 2021 New Hampshire Laws Ch. 95
(H.B. 486) (raising total household
income for property tax relief claimant
eligibility)
Oklahoma ● 2021 Okla. Sess. Law Serv. Chs. 492,
494, & 514 (H.B. 2960, 2963, & 2961)
(lowering corporate income tax rate)
● 2021 Okla. Sess. Law Serv. Ch. 493
(H.B. 2962) (reducing income tax
rates and restoring refundability of
state’s earned income tax credit)
South Carolina ● 2021 South Carolina Laws Act 61 (S.
627) (modifying pass through trade
and business income taxes)
● 2021 South Carolina Laws Act 63 (S.
677) (providing for allocation of tax
credit amount carried forward)
3
Case 7:21-cv-00465-LSC Document 75-1 Filed 07/29/21 Page 4 of 4
● 2021 South Carolina Laws Act 98 (S.
689) (extending income tax filing
deadline)
● 2021 South Carolina Laws Act 87 (H.
4017) (adopting ARPA’s exclusion of
unemployment compensation from
taxable income)
● 2021 South Carolina Laws Act 79 (H.
3899) (permitting carry forward
credits and increasing claimable
amount as a percentage of tax liability)
● 2021 South Carolina Laws Act 83 (S.
436) (authorizing additional tax
credits)
● 2021 South Carolina Laws Act 39 (H.
4064) (appropriating reserve funds for
tax relief)
● 2021 South Carolina Laws Act 53 (S.
463) (extending geothermal tax
credits)
South Dakota ● 2021 South Dakota Laws Ch. 48 (HB
1013) (funding tax refunds for certain
classes of individuals)
● 2021 South Dakota Laws Ch. 165 (HB
1109) (creating exemption for any
person who produces 200 or fewer
gallons of cider for personal use)
● 2021 South Dakota Laws Ch. 84 (SB
175) (decreasing eligibility
requirements for education tax credit
program)
Utah ● 2021 Utah Laws Ch. 75 (S.B. 153)
(increases personal exemption for
qualifying dependents)
● 2021 Utah Laws Ch. 68 (S.B. 11)
(creates tax credit for military
retirement pay)
● 2021 Utah Laws Ch. 428 (H.B. 86)
(enacts tax credit for social security
benefits)
4
File and source
- File
- 75-att1-exhibit-revenue-related-laws.pdf
- Size
- 298,211 bytes
- SHA-256
- 3594815e52a6f8ff24feb6068a5f7c94a5b54fbd93cf1569d153a885d0a88f4d
- Original
- storage.courtlistener.com