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2002 SESSION

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HB 1322 Income tax; land preservation tax credit.

Introduced by: William J. Howell | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Income tax; land preservation tax credit. Allows a taxpayer entitled to a land preservation tax credit to transfer such credit to any other taxpayer. The bill also allows the taxpayer a subtraction for any gain or income recognized when calculating Virginia taxable income.


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