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2001 SESSION
HB 2469 Income tax deduction; energy program contributions.
Introduced by: Kenneth R. Plum | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Income tax deduction; energy program contributions. Creates a Virginia personal income tax exemption for contributions to a utility company emergency energy program if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs and contributions to such charitable organization can be identified as a "charitable contribution" under § 170(c) of the Internal Revenue Code. The deduction may be taken only by taxpayers who do not take a deduction for the contribution on their federal income tax returns. The deduction applies to taxable years beginning on and after January 1, 2002. This is a recommendation of the Consumer Advisory Board established under the Electric Utility Restructuring Act.
FULL TEXT
HISTORY
- 01/10/01 House: Presented & ordered printed, prefiled 01/10/01 010031888
- 01/10/01 House: Referred to Committee on Finance
- 01/18/01 House: Assigned to Finance sub-committee: 1
- 01/31/01 House: Passed by indefinitely in Finance (22-Y 1-N)