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Tax Credit Unpaid Rental Payments

Concerning income tax credits for lost rental payments due to the COVID-19 pandemic.
2020 Extraordinary Session
Fiscal Policy & Taxes
Bill Summary

The bill creates a temporary income tax credit for landlords in an amount equal to the amount of rental payments owed, but not paid, to a landlord by persons who, if not for a governmental moratorium, the landlord would have initiated an action against to terminate their tenancy, other estate at will, or lease due to the late payment of rental payments.

Any part of the income tax credit that is not used may be carried forward for a 5-year period but may not be refunded.
(Note: This summary applies to this bill as introduced.)




Bill Text


Sponsor Type Legislators
Prime Sponsor

Rep. R. Holtorf


Rep. T. Carver, Rep. R. Champion, Rep. L. Landgraf, Rep. L. Liston, Rep. H. McKean, Rep. R. Pelton, Rep. M. Soper


The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details