SB 190-FN (2019): relative to apportionment of sales under the business profits tax and the apportionment of dividends under the business enterprise tax and establishing a committee to study the apportionment of gross business profits under the business profits tax.

Cite this page

Granite Record indexes the General Court’s record; it is not that record. Where a citation allows only one source, cite the General Court — every page here links to what it is drawn from. The date below is the day the page was read.

MLA: “SB 190-FN (2019): relative to apportionment of sales under the business profits tax and the apportionment of dividends under the business enterprise tax and establishing a committee to study the apportionment of gross business profits under the business profits tax.” Granite Record, https://graniterecord.org/bill/2019/sb190. Accessed 24 Oct. 2026.
APA: Granite Record. (n.d.). SB 190-FN (2019): relative to apportionment of sales under the business profits tax and the apportionment of dividends under the business enterprise tax and establishing a committee to study the apportionment of gross business profits under the business profits tax. Retrieved 24 Oct. 2026, from https://graniterecord.org/bill/2019/sb190
Chicago: Granite Record. “SB 190-FN (2019): relative to apportionment of sales under the business profits tax and the apportionment of dividends under the business enterprise tax and establishing a committee to study the apportionment of gross business profits under the business profits tax.” Accessed 24 Oct. 2026. https://graniterecord.org/bill/2019/sb190.
BibTeX: @misc{bill-2019-sb190, title = {SB 190-FN (2019): relative to apportionment of sales under the business profits tax and the apportionment of dividends under the business enterprise tax and establishing a committee to study the apportionment of gross business profits under the business profits tax.}, howpublished = {Granite Record}, url = {https://graniterecord.org/bill/2019/sb190}, note = {Accessed 24 Oct. 2026} }

SB 190-FN (2019)

relative to apportionment of sales under the business profits tax and the apportionment of dividends under the business enterprise tax and establishing a committee to study the apportionment of gross business profits under the business profits tax.

Status: Signed into law
Term: 2019-2020
House committee: Ways and Means
Senate committee: Ways and Means
Subject: Taxes - State
Chapter law: 342

The Story

It was introduced on January 3, 2019 and referred to the Senate Ways and Means committee. The committee held a public hearing on February 20, 2019. The committee recommended that the Senate pass it with changes (amendment 2019-0624s). The committee's amendment (2019-0624s) was adopted on a voice vote on March 7, 2019, changing the text of the bill. On March 7, 2019 the Senate voted to pass it with changes on a voice vote and ordered it to a third reading. It crossed to the House on March 20, 2019 and was referred to the House Ways and Means committee. The committee held a public hearing on April 9, 2019. The committee held work sessions on April 10, 2019, April 24, 2019, May 2, 2019, May 21, 2019 and May 22, 2019. The committee met in executive session on May 28, 2019 to vote on its recommendation. The committee voted unanimously, 19–0, to recommend that the House pass it with changes (amendment 2019-2182h), and the report was placed on the regular calendar. The committee's amendment (2019-2182h) was adopted on a voice vote on June 6, 2019, changing the text of the bill. On June 6, 2019 the House voted to pass it with changes on a voice vote. On June 6, 2019 the Senate voted to reject the other chamber's changes on a voice vote, on a motion by Sen. Feltes. On June 13, 2019 the House adopted “House Accedes to Senate Request for CofC” on a voice vote, on a motion by Rep. Susan Almy. On June 27, 2019 the House adopted the conference report (2531c) on a voice vote. On June 27, 2019 the Senate adopted the conference report (2019-2531c) on a voice vote. The bill was enrolled on June 27, 2019 — the final check of the text before it goes to the governor — and an enrolled bill amendment (2019-2671e) was adopted on a voice vote to correct technical errors found after passage. The governor signed it on September 6, 2019, making it Chapter 342 of the session laws.

Hearings and Sessions

February 20, 2019, 10:00 AM: hearing, Senate Ways and Means, SH 100
April 9, 2019, 1:30 PM: public hearing, House Ways and Means, LOB 202
April 10, 2019, 2:00 PM: full committee work session, House Ways and Means, LOB 202
April 24, 2019, 1:00 PM: full committee work session, House Ways and Means, LOB 202
May 2, 2019, 10:00 AM: full committee work session, House Ways and Means, LOB 202
May 21, 2019, 10:00 AM: full committee work session, House Ways and Means, LOB 202
May 22, 2019, 10:00 AM: full committee work session, House Ways and Means, LOB 202
May 28, 2019, 10:00 AM: executive session, House Ways and Means, LOB 202
June 17, 2019, 10:30 AM: committee of conference, SH 100
September 23, 2020: study committee

Votes

March 7, 2019, Senate: Ought to Pass with Amendment 2019-0624s — voice vote, passed
June 6, 2019, House: Ought to Pass with Amendment 2019-2182h (NT) — voice vote, passed
June 6, 2019, Senate: Nonconcur with the House Amendment; Requests C of C — voice vote, passed
June 13, 2019, House: House Accedes to Senate Request for CofC — voice vote, passed
June 27, 2019, House: Adopt Conference Committee Report — voice vote, passed
June 27, 2019, Senate: Adopt Conference Committee Report — voice vote, passed

The Docket

January 3, 2019: Introduced 01/03/2019 and Referred to Ways and Means
February 20, 2019: Hearing: 02/20/2019, Room 100, SH, 10:00 am
March 7, 2019: Committee Report: Ought to Pass with Amendment #2019-0624s , 03/07/2019
March 7, 2019: Committee Amendment #2019-0624s , AA, VV; 03/07/2019
March 7, 2019: Ought to Pass with Amendment 2019-0624s, MA, VV; OT3rdg; 03/07/2019
March 20, 2019: Introduced 03/20/2019 and referred to Ways and Means
April 9, 2019: Public Hearing: 04/09/2019 01:30 pm LOB 202
April 10, 2019: Full Committee Work Session: 04/10/2019 02:00 pm LOB 202
April 24, 2019: Full Committee Work Session: 04/24/2019 01:00 pm LOB 202
May 2, 2019: Full Committee Work Session: 05/02/2019 10:00 am LOB 202
May 21, 2019: Full Committee Work Session: 05/21/2019 10:00 am LOB 202
May 22, 2019: Full Committee Work Session: 05/22/2019 10:00 am LOB 202
May 28, 2019: Executive Session: 05/28/2019 10:00 am LOB 202
June 5, 2019: Committee Report: Ought to Pass with Amendment #2019-2182h (NT) for 06/05/2019 (Vote 19-0; RC)
June 6, 2019: Amendment #2019-2182h (NT): AA VV 06/06/2019
June 6, 2019: Ought to Pass with Amendment 2019-2182h (NT): MA VV 06/06/2019
June 6, 2019: Sen. Feltes Moved Nonconcur with the House Amendment; Requests C of C, MA, VV; (In Recess 06/06/2019)
June 13, 2019: President Appoints: Senators D'Allesandro, Dietsch, Birdsell; (In Recess 06/06/2019)
June 13, 2019: House Accedes to Senate Request for CofC (Rep. Almy): MA VV 06/13/2019
June 13, 2019: Speaker Appoints: Reps. Malloy, Griffith, Major, Abrami 06/13/2019
June 17, 2019: Committee of Conference Meeting: 06/17/2019, 10:30 am, Room 100, SH
June 17, 2019: Committee of Conference Meeting: 06/17/2019, 01:00 pm, Room 100, SH
June 19, 2019: Conference Committee Report #2019-2531c Filed 06/13/2019; House Amendment + New Amendment
June 27, 2019: Conference Committee Report 2531c: Adopted, VV 06/27/2019
June 27, 2019: Conference Committee Report #2019-2531c , Adopted, VV; 06/27/2019
June 27, 2019: Enrolled Bill Amendment #2019-2671e : AA VV 06/27/2019
June 27, 2019: Enrolled Bill Amendment #2019-2671e Adopted, VV, (In recess of 06/27/2019)
June 27, 2019: Enrolled 06/27/2019
June 27, 2019: Enrolled (In recess 06/27/2019)
September 6, 2019: Signed by the Governor on 09/06/2019; Chapter 0342
September 9, 2019: I. Sections 1 and 2 Effective 01/01/2021
September 9, 2019: II. Remainder Effective 09/06/2019

Laws It Would Change

Related Bills

HB 2-FN-A-LOCAL (2019): relative to state fees, funds, revenues, and expenditures.