H.B. 1430, which Rep. John Hines, D-Greenville, introduced Friday, would provide a gross income exclusion for tax years 2020 and 2021 for businesses that didn't receive federal paycheck protection loans from the Coronavirus Aid, Relief, and Economic Security Act
![](http://www.law360.com/images/lexis_advance/kb-icon-red.png)
--Additional reporting by Paul Williams. Editing by Leah Bennett.
For a reprint of this article, please contact reprints@law360.com.