Modify tax enforcement authority and sales tax exemption

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Signed into Law

Summary

The bill revises how the Department of Taxation, county treasurers, municipal tax administrators and the Board of Tax Appeals can enforce tax debts, sets a 1 % per month interest rate, and creates new procedures for delinquent manufactured‑home taxes. It also adjusts estimated‑tax filing deadlines, allows limited waivers, and expands sales‑tax exemptions to items such as feminine‑hygiene products, low‑cost clothing, school supplies and certain agricultural and construction materials. The changes aim to streamline tax collection and broaden tax relief for specific purchases.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Hearings

• Senate Ways and Means: S. B. No. 359, S. B. No. 284, S. B. No. 285
  Senate Ways and Means · Mar 3, 2026

History

1. Feb 11, 2026Referred to committee
2. Feb 10, 2026Introduced

Sponsors

• Tim Schaffer · sponsor

Bill text

Opens the legislature’s own copy.

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Topics

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