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2001 SESSION

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HB 1749 Income tax; residents' taxable income, charitable contributions deduc.

Introduced by: Harry R. (Bob) Purkey | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Income tax; residents' taxable income; charitable contributions deduction. Provides a deduction to taxpayers calculating their Virginia taxable income for their charitable contributions for which a deduction is not allowed for federal income tax purposes, for taxable years beginning on and after January 1, 2002, if such deduction is not allowed because it exceeds fifty percent of the taxpayer's federal adjusted gross income.


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