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2000 SESSION
HB 176 Income tax; subtractions for income received by tobacco farmers.
Introduced by: Whittington W. Clement | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Income tax; subtractions for income received by tobacco farmers from tobacco settlement funds and Nazi reparation payments. Provides a subtraction from federal adjusted gross income for individuals, and from federal taxable income for corporations, when calculating Virginia taxable income for any amounts received by (i) tobacco farmers; (ii) persons holding a tobacco marketing quota or tobacco farm acreage allotment; or (iii) persons with the right to grow tobacco pursuant to a quota or allotment as a result of (a) the tobacco Master Settlement Agreement, (b) the National Tobacco Grower Settlement Trust, and (c) the federal Tobacco Loss Assistance Program. The subtraction is effective for taxable years beginning on and after January 1, 1999. The bill also provides for a subtraction, beginning with the 2000 taxable year, from federal adjusted gross income for certain reparation payments received by victims or targets of Nazi persecution. SB 178 provides for the same subtractions with respect to the receipt of tobacco settlement funds.
FULL TEXT
- 01/12/00 House: Presented & ordered printed 008629672 pdf
- 02/08/00 House: Committee substitute printed 008871672-H1 pdf
- 02/10/00 House: Printed as engrossed 008871672-EH1 pdf
- 03/14/00 House: Bill text as passed House and Senate (HB176ER) pdf
- 04/24/00 House: Reenrolled bill text (HB176ER2) pdf
- 05/08/00 Governor: Acts of Assembly Chapter text (CHAP1039) pdf
AMENDMENTS
HISTORY
- 01/12/00 House: Presented & ordered printed 008629672
- 01/12/00 House: Referred to Committee on Finance
- 01/18/00 House: Assigned to Finance sub-committee: 2
- 02/06/00 House: Reported from Finance with sub (23-Y 0-N)
- 02/08/00 House: Committee substitute printed 008871672-H1
- 02/08/00 House: Read first time
- 02/09/00 House: Read second time
- 02/09/00 House: Committee substitute agreed to 008871672-H1
- 02/09/00 House: Passed by for the day
- 02/10/00 House: Read second time
- 02/10/00 House: Amendments by Del. Clement agreed to
- 02/10/00 House: Emergency clause added
- 02/10/00 House: Engrossed by House - com. sub. w/amds. 008871672-EH1
- 02/10/00 House: Printed as engrossed 008871672-EH1
- 02/11/00 House: Read third time and passed House (99-Y 0-N)
- 02/11/00 House: VOTE: PASSAGE EMERGENCY (99-Y 0-N)
- 02/11/00 House: Communicated to Senate
- 02/14/00 Senate: Constitutional reading dispensed
- 02/14/00 Senate: Referred to Committee on Finance
- 02/22/00 Senate: Reported from Finance (15-Y 0-N)
- 02/23/00 Senate: Const. reading disp., passed by for the day (39-Y 0-N)
- 02/23/00 Senate: VOTE: CONST. RDG. DISPENSED R (39-Y 0-N)
- 02/24/00 Senate: Passed by for the day
- 02/25/00 Senate: Passed by for the day
- 02/28/00 Senate: Read third time
- 02/28/00 Senate: Reading of amendment waived
- 02/28/00 Senate: Amendment by Sen. Ticer agreed to
- 02/28/00 Senate: Engrossed by Senate as amended
- 02/28/00 Senate: Passed Senate with amendment (39-Y 0-N)
- 02/28/00 Senate: VOTE: PASSAGE R (39-Y 0-N)
- 02/29/00 House: Placed on Calendar
- 03/01/00 House: Senate amendment agreed to by House (96-Y 0-N)
- 03/01/00 House: VOTE: ADOPTION EMERGENCY (96-Y 0-N)
- 03/14/00 House: Bill text as passed House and Senate (HB176ER)
- 03/16/00 House: Enrolled
- 03/16/00 House: Signed by Speaker
- 03/17/00 Senate: Signed by President
- 04/10/00 House: Governor's recommendation received by House
- 04/19/00 House: Placed on Calendar
- 04/19/00 House: House concurred in Gov's recommendation (98-Y 0-N)
- 04/19/00 House: VOTE: ADOPTION EMERGENCY (98-Y 0-N)
- 04/19/00 Senate: Senate concurred in Gov's recommendation (39-Y 0-N)
- 04/19/00 Senate: VOTE: ADOPT GOV.'S RECOMM. (39-Y 0-N)
- 04/19/00 Governor: Governor's recommendation adopted
- 04/19/00 House: Reenrolled
- 04/19/00 House: Signed by Speaker as reenrolled
- 04/19/00 Senate: Signed by President as reenrolled
- 04/19/00 House: Enacted, Chapter 1039 (effective 4/19/00)
- 04/24/00 House: Reenrolled bill text (HB176ER2)
- 05/08/00 Governor: Acts of Assembly Chapter text (CHAP1039)