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Glossary of Legislative Terms

SB 372: Federal Taxation

GENERAL BILL by Ingoglia

Federal Taxation; Requiring the Chief Financial Officer to reimburse an owner of a small business for attorney fees and costs with funds from the Internal Revenue Service Civil Liability Trust Fund under certain conditions; authorizing taxpayers to bring actions in circuit court for an award of attorney fees and costs, actual damages, and punitive damages if the Internal Revenue Service is found to have committed certain violations; specifying that payment settlement entities are required to issue returns only to certain participating payees; requiring that reports submitted by financial institutions to the Financial Services Commission include certain information received from the Internal Revenue Service, etc.

Effective Date: On the same date that SB 374 or similar legislation takes effect, if such legislation is adopted in the same legislative session or an extension thereof and becomes a law
 Last Action: 5/5/2023 Senate - Died in Judiciary
Bill Text: Web Page | PDF
Senate Committee References:
  1. Judiciary (JU)
  2. Appropriations Committee on Agriculture, Environment, and General Government (AEG)
  3. Fiscal Policy (FP)

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  • Bill History

    Date Chamber Action
    1/25/2023 Senate • Filed
    2/9/2023 Senate • Referred to Judiciary; Appropriations Committee on Agriculture, Environment, and General Government; Fiscal Policy
    3/7/2023 Senate • Introduced
    5/5/2023 Senate • Died in Judiciary

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  • SB 372, Original Filed Version (Current Bill Version) Posted 1/25/2023 at 9:11 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 374 Internal Revenue Service Civil Liability Trust Fund Ingoglia Linked Last Action: 5/5/2023 S Died in Judiciary Track This Bill
    H 507 (c1) Federal Taxation Ways & Means Committee Similar Last Action: 5/5/2023 H Died in Judiciary Committee Track This Bill
    H 509 Trust Funds/Internal Revenue Service Civil Liability Trust Fund/DFS Overdorf Compare Last Action: 5/5/2023 H Died in Judiciary Committee Track This Bill

    Citations - Statutes (4)

    Citation Catchline Location in Bill Location In Bill Help
    17.45 Page 2 (pdf)
    72.042 Page 3 (pdf)
    212.134 Information returns relating to payment-card and third-party network transactions. Page 5 (pdf)
    655.045 Examinations, reports, and internal audits; penalty. Page 6 (pdf)

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