SCS/SB 798 - Under current law, recovery of fees and expenses is only allowed in sales/use tax and income tax appeals up to a certain level of income and for associations with less than 50 employees. This act removes income and employee limitations for parties seeking to recover reasonable fees and expenses in income tax and sales/use tax appeals. This act also removes a $10,000 cap on the amount of reasonable litigation expenses that can be awarded in these types of appeals. This act requires the Administrative Hearing Commission or a court to order the Department of Revenue to pay the taxpayer's fees and expenses in income tax cases when the taxpayer receives a favorable judgement. Payment for the fees must come from appropriations to the Department and may not come from the State Legal Expense Fund. DOMENIC SITA