Senate Committee Amendment

HB 384 - This act grants amnesty for payment of all penalties, additions to tax, and interest accrued on state tax liability due but unpaid as of December 31, 2014. Persons that are a party to a criminal investigation or civil or criminal litigation and relating to unpaid taxes will be ineligible for the amnesty. Persons seeking amnesty must pay the balance of taxes due between July 1, 2015, and September 30, 2015. If a taxpayer granted amnesty fails to comply in good faith with all state tax laws for the next eight years, they must pay the amounts that were waived under the act. Taxpayers granted amnesty cannot participate in future amnesty programs for the same tax.

This act contains an emergency clause.

This act is similar to HB 1142 (2014), HB 55 (2013), SB 465 (2013), HB 1030 (2012), and HB 1031 (2012). This act is similar to a provision contained in HB 1254 (2014), SS/HB 253 (2013), HCS/SS#2/SCS/SBs 26, 11 & 31 (2013), HB 1542 (2012), and HCS/HB 1639 (2012).

MIKE HAMMANN

SCA #1 - REQUIRES REVENUES FROM THE AMNESTY TO BE USED SOLELY FOR INCREASES IN THE REIMBURSEMENT RATES FOR MEDICAID PROVIDERS IN FY 2016 AND FOR ADULT DENTAL COVERAGE UNDER MEDICAID FOR FY 2016.


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