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2001 SESSION

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HB 1378 Income tax; law enforcement officer's surviving spouse tax credit.

Introduced by: Ward L. Armstrong | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Income tax; law enforcement officer's surviving spouse tax credit. Allows an income tax credit for personal property taxes paid by an individual who is the surviving spouse of a law enforcement officer killed in the line of duty and who has a Virginia taxable income of less than $50,000. The credit is in lieu of any deduction for the personal property taxes for which the surviving spouse may be eligible. The credit would be effective for taxable years beginning on and after January 1, 2001.


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