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HB2109 • 2025

Increases the threshold amount of understated income tax above which a penalty applies.

Increases the threshold amount of understated income tax above which a penalty applies.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Representative Reschke
Last action
2025-06-27
Official status
In House Committee
Effective date
Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2025-06-27 House

    In committee upon adjournment.

  2. 2025-01-17 House

    Referred to Revenue.

  3. 2025-01-13 House

    First reading. Referred to Speaker's desk.

Official Summary Text

Digest: The Act makes the net tax threshold higher for a penalty for stating income tax is lower than it is really is. (Flesch Readability Score: 69.1).
Increases the threshold amount of understated income tax above which a penalty applies.
Applies to tax years beginning on or after January 1, 2025.
Takes effect on the 91st day following adjournment sine die.
Relating to: Relating to the penalty for understatement of net tax; prescribing an effective date.
Current location: In House Committee