RELATING TO DUE PROCESS FOR ESTABLISHING PERSONAL LIABILITY FOR TAX.

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 3 Compare versions History 17 Sponsors

Provides that a determination of personal liability for another person's unpaid general excise taxes is an assessment subject to the due process procedures and appeals available for other assessments. Effective 1/1/2027. (SD1)

Chamber: House
Introduced: Jan 28, 2026
Last action: Jan 28, 2026 — Introduced and Pass First Reading.
Session: 2026
Momentum: 58 · Moderate

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base Passed First Chamber — base rate 11%, measured from HI's completed sessions
Momentum +2 58/100 from the pace of recorded action
Time since last action -22 258 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.