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LC 1109

Generally revise tax laws

2025 Regular Session

LC 1109 would broadly rewrite state tax laws, but the draft died in process, so no changes take effect and any ideas remain for a future bill.

(LC) Draft Died in Process
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WeVote Research Nonpartisan
Bill Summary · LC 1109

LC 1109 — Generally revise tax laws (Summary)

Overview

LC 1109 is a bill titled “Generally revise tax laws,” classified as a general tax measure. The available information indicates it was introduced on November 11, 2024, and labeled a (LC) Draft. The bill’s status has progressed from drafter assignment to on hold, and ultimately to “Draft Died in Process” as of May 23, 2025. No text of the bill is provided in the available record, so specific provisions are not disclosed here.

Purpose and intent (as far as can be determined)

  • Based on the title, the bill seeks to undertake a broad revision of the state’s tax laws. The exact objective, scope, and policy goals (e.g., simplification, base broadening, rate adjustments, credits, or administrative modernization) are not specified in the provided materials.

Key provisions (not available in the text)

  • The full text and any statutory language are not provided. Therefore, there are no verifiable provisions to summarize.
  • In bills described as “Generally revise tax laws,” typical topics might include:
    • Changes to income, sales, or corporate tax structures
    • Modifications to tax credits, deductions, exemptions
    • Administrative reforms (compliance, enforcement, filing processes)
    • Conformity to other tax codes or federal changes
    • Transition rules and effective dates
  • It is important to note that these are general categories commonly associated with broad tax rewrites and are not confirmed for LC 1109.

Potential impact (conceptual)

  • If enacted, such a broad tax revision could affect:
    • Individual taxpayers and households (rates, credits, exemptions)
    • Businesses (corporate or individual tax provisions, incentives)
    • Tax professionals and preparers
    • Revenue administration and enforcement agencies
  • The magnitude and direction of impact would depend on the specific provisions (which are not disclosed).

Affected parties

  • Taxpayers (individuals and businesses) within the jurisdiction of the bill
  • Tax administration and compliance agencies
  • Tax professionals and advisory firms

Procedural history and timeline

  • Introduced: November 11, 2024
  • 2024-11-11: Drafter Assigned
  • 2025-02-10: Draft On Hold
  • 2025-05-23: Draft Died in Process

Status and next steps

  • The bill is recorded as “Died in Process,” indicating it did not advance in the legislative process in its current form. While it may be reintroduced in a future session, there is no indication of active movement. If policy ideas from this proposal persist, they may reappear in subsequent bills with new text and emphasis.

Note: This summary reflects the information available for LC 1109 and does not include any unprovided bill text.

Compiled from official sources — confirm details with the bill’s official record.

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