When natural catastrophes, such as storms, blizzards, hurricanes and tornados strike, states and their citizens experience damage and destruction to infrastructure, including buildings, roads, communications networks, utility lines and other property.
Such disasters or emergencies result in interruption of crucial civic and business services to a state’s citizens and the demand for resources to repair and replace the damaged property and infrastructure can exceed local capacity. In turn, companies may need to bring in resources on a temporary basis from out of state, including materials, equipment, temporary shelters and personnel to assist in the repair and restoration of the damaged infrastructure and property.
However, state regulation and policies can cause delays in a business' ability to quickly bring resources into the state to aid in the recovery efforts. Therefore, the National Conference of State Legislatures supports efforts by states to pass legislation that facilitates rapid and unburdened response in the interest of restoring a state’s property and infrastructure damage in the event of a declared disaster or emergency.
The chart below outlines states that have passed model language adopted by the NCSL Executive Committee Task Force on State and Local Taxation.
| STATE |
BILL # |
STATUS (INTRODUCED, ACTIVE, ENACTED) |
| |
|
2018
|
| NJ |
A 3699 |
Introduced - (2018-2019 Session) |
| NY |
A 1741 |
Introduced - 1/12/2017 (2017-2018 Session) |
| OH |
HB 133 |
Passed House - 9/13/2017 (2017-2018 Session) |
| |
|
2017 – Enacted
|
| LA |
HB 639 |
ENACTED 2017 – Act No. 358 Signed by Governor 06/22/2017 Effective 07/01/2017 (applies to tax years after 01/01/2018) |
| ND |
SB 2199 |
ENACTED 2017 Signed by Governor 03/29/2017 Effective Immediately |
|
|
|
2016 – Enacted
|
| IA |
|
ENACTED 2016 – SF 2306
Signed by Governor 04/21/2016
Effective Immediately |
|
NE
|
LB 913
|
ENACTED 2016 –
Signed by Governor on 04/07/2016
Effective 3 months after scheduled adjournment of May 20th
|
|
NM
|
SB 19
|
ENACTED 2016 – Chapter 59
Signed by Governor on 03/07/2016
Effective 05/18/2016
|
|
FL
|
HB 1133
|
ENACTED Chapter No. 2016-99
Signed by Governor on 03/24/2016
Effective Immediately |
|
|
|
2015 – Enacted
|
|
AR
|
SB 925
|
ENACTED 2015 – Act 864
Signed by Governor on 04/01/2015
Effective Immediately
|
|
KS
|
SB 109
|
ENACTED - Chapter Number 2015-14
Signed by Governor on 04/01/2015
Effective 04/09/2015
|
|
MS
|
SB 2762
|
ENACTED 2015 – Chapter 420
Signed by Governor on 03/30/2015
Effective Immediately
|
|
OK
|
SB 499
|
ENACTED 2015 - Chapter 105
Signed by Governor on 04/20/2015
|
|
OR
|
HB 2566
|
ENACTED 2015 – Chapter 468
Signed by Governor on 06/19/2015
Effective 10/01/2015
|
|
TX
|
HB 2358
|
ENACTED 2015 – Chapter 559
Signed by Governor on 06/16/2015
Effective Immediately
|
|
VA
|
HB 1386
|
ENACTED 2015 – Chapter 595
Signed by Governor on 03/26/2015
Effective Immediately
|
|
VT
|
HB 138
|
ENACTED 2015 – Act 51
Signed by Governor on 6/3/2015
Effective 07/01/2015
|
|
WI
|
AB 405
|
ENACTED 2015 – Act 84
Signed by Governor on 11/11/2015
Effective Generally: 11/13/15 – Certain Provisions: 2/1/16
|
|
|
|
2014 – Enacted
|
|
AL
|
HB 365
|
ENACTED 2014 - Act # 2014-157
Signed by Governor on 03/12/2014
Effective Immediately
|
|
AZ
|
HB 2046
|
ENACTED 2014 – Chapter 43
Signed by Governor on 04/16/2014
Effective 12/31/2014
|
|
CO
|
HB 1003
|
ENACTED 2014 – Chapter 224
Signed by Governor on 05/17/2014
Effective 08/06/2014
|
|
GA
|
HB 782
|
ENACTED 2014 – Act 510
Signed by Governor on 04/25/2014
Effective 07/01/2014
|
|
MO
|
HB 1190
|
ENACTED 2014 –
Signed by Governor on 07/03/2014
Effective 08/28/2014
|
|
SC*
|
SB 1033
|
ENACTED 2014 – RAT # 228
Signed by Governor 06/02/2014;
Effective Immediately
(See 2013 HB 3710)
|
|
PA
|
HB 2377
|
Enacted 2014 – Act No. 203
Signed by Governor on 10/31/2014 - Effective 60-days
|
|
UT
|
SB 47
|
ENACTED 2014 – Chapter 376
Signed by Governor on 04/01/2014
Effective 05/13/2014
|
|
|
|
2013 – Enacted
|
|
DE
|
HB 145
|
ENACTED 2013
Signed by Governor July 16, 2013
Effective Immediately
|
|
IN
|
HB 1546
|
ENACTED 2013 – Public Law 293-2013
Governor “Veto Override” on 06/12/2013 (this was an omnibus bill with several issues)
Effective 07/01/2013
|
|
MD
|
HB 1513
|
ENACTED 2013 – Chapter 420
Signed by Governor on 05/02/2013
Effective 06/01/2013
|
|
SC*
|
HB 3710
|
ENACTED 2013 – Made Permanent in 2014 (SB 1033)
Proviso amendment to Appropriations Bill (HB 3710) was ratified 06/19/2013 and is effective immediately.
|
| |
|
2012 – Enacted |
|
ME
|
LD 1836
|
ENACTED 2012 – Public Laws, Chapter 622
Signed by Governor on 04/12/2012
New law is effective immediately.
|
For more information, please contact
Max Behlke in NCSL's Washington, D.C., office.