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2000 SESSION
SB 12 Income tax; historic rehabilitation tax credit.
Introduced by: Kevin G. Miller | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Income taxes; historic rehabilitation tax credit. Extends the carryover period, from five to 10 years, for using the historic rehabilitation tax credit to reduce Virginia income taxes. Both individuals and businesses may qualify for the credit. The effective date for this change is for taxable years beginning on or after January 1, 2000.
SUMMARY AS PASSED SENATE:
Income taxes; historic rehabilitation tax credit. Extends the carryover period, from five to 20 years, for using the historic rehabilitation tax credit to reduce Virginia income taxes. Both individuals and businesses may qualify for the credit. The effective date for this change is for taxable years beginning on or after January 1, 2000.
SUMMARY AS INTRODUCED:
Income taxes; historic rehabilitation tax credit. Extends the carryover period, from five to 20 years, for using the historic rehabilitation tax credit to reduce Virginia income taxes. Both individuals and businesses may qualify for the credit.