SB77 (2017) Compare Changes

The Bill Text indicates a repeal. This means the text being replaced is not available in the bill, and the unchanged text displayed is incomplete. The original text can be viewed by following the link to the RSA. Also, an accompanying re-enactment is not handled currently, and displayed in both unchanged and changed versions.

Unchanged Version

Text to be removed highlighted in red.

1 Repeals. The following are repealed:

I. RSA 77-A:3-a, relative to the limit on expense deductions for business organizations under the business profits tax.

II. RSA 77-A:3-b, IV, relative to adjustment to the provisions of the United States Internal Revenue Code for Section 179 of the Internal Revenue Code.

2 Applicability. The provisions of this act shall apply to property placed in service on or after July 1, 2017.

3 Effective Date. This act shall take effect July 1, 2017.

Changed Version

Text to be added highlighted in green.

1 Repeals. The following are repealed:

I. RSA 77-A:3-a, relative to the limit on expense deductions for business organizations under the business profits tax.

II. RSA 77-A:3-b, IV, relative to adjustment to the provisions of the United States Internal Revenue Code for Section 179 of the Internal Revenue Code.

2 Applicability. The provisions of this act shall apply to property placed in service on or after July 1, 2017.

3 Effective Date. This act shall take effect July 1, 2017.