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2000 SESSION

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SB 427 Individual income tax; tax credit for qualified adoption expenses.

Introduced by: Emily Couric | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Individual income tax; tax credit for qualified adoption expenses. Grants a tax credit for qualified adoption expenses paid by individuals for taxable years beginning on and after January 1, 2000. The credit is limited to $3,000 per adoption. The credit may be used for the taxable year in which such qualified adoption expenses have been paid and is limited in a taxable year to the amount of individual income taxes owed to the Commonwealth. Any allowable credit that cannot be used in a particular taxable year may be carried over for credit in the next five taxable years until the total amount of the tax credit has been taken.

FULL TEXT

• 01/21/00  Senate: Presented & ordered printed 008417416  pdf

HISTORY

• 01/21/00  Senate: Presented & ordered printed 008417416
• 01/21/00  Senate: Referred to Committee on Finance
• 02/08/00  Senate: Continued to 2001 in Finance (16-Y 0-N)