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2003 SESSION

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HB 1390 Individual income tax; credit as an incentive to use HOV lanes.

Introduced by: L. Scott Lingamfelter | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Individual income tax; credit as an incentive to use HOV lanes. Provides a nonrefundable tax credit to any taxpayer who occupies any vehicle, as driver or passenger, while such vehicle is driven on at least 75 different occasions in high-occupancy vehicle (HOV) lanes. The amount of the credit is equivalent to the total amount the taxpayer paid for (i) a state motor vehicle safety inspection, (ii) a state motor vehicle emissions inspection, and (iii) a Virginia motor vehicle registration for individuals claiming the tax credit. Individuals claiming the credit must certify their use of HOV lanes to the Department of Taxation. The Department of Taxation shall develop appropriate procedures and forms to administer the credit.

FULL TEXT

• 01/08/03  House: Presented & ordered printed, prefiled 09/17/02 038125822  pdf | impact statement

HISTORY

• 01/08/03  House: Presented & ordered printed, prefiled 09/17/02 038125822
• 01/08/03  House: Referred to Committee on Finance
• 01/20/03  House: Passed by in Finance with letter (21-Y 1-N)