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2003 SESSION

• | print version

HB 1624 Indiv. income tax; subtraction - military death gratuity payments.

Introduced by: M. Kirkland Cox | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Individual income tax; subtraction for military death gratuity payments. Allows a subtraction for the amount of military death gratuity payments made to survivors of military personnel who are killed in the line of duty when calculating Virginia taxable income. The subtraction only applies to payments received after September 11, 2001. Such subtraction amount must be reduced by the amount that is allowed as an exclusion from federal gross income to the survivor on his federal income tax return.

Under current law, Virginia exempts $3,000 and the federal military death gratuity payment is $6,000. With this change, the additional $3,000 will be exempt.

FULL TEXT

• 01/08/03  House: Presented & ordered printed, prefiled 12/27/02 030978680  pdf | impact statement
• 02/01/03  House: Printed as engrossed 030978680-E  pdf | impact statement
• 02/20/03  House: Bill text as passed House and Senate (HB1624ER)  pdf | impact statement
• 03/24/03  Governor: Acts of Assembly Chapter text (CHAP0181)  pdf

AMENDMENTS

• House amendments

HISTORY

• 01/08/03  House: Presented & ordered printed, prefiled 12/27/02 030978680
• 01/08/03  House: Referred to Committee on Finance
• 01/20/03  House: Reported from Finance (22-Y 0-N)
• 01/20/03  House: Referred to Committee on Appropriations
• 01/29/03  House: Reported from Appropriations with amd (25-Y 0-N)
• 01/31/03  House: Read first time
• 02/01/03  House: Read second time
• 02/01/03  House: Committee amendment agreed to
• 02/01/03  House: Engrossed by House as amended
• 02/01/03  House: Printed as engrossed 030978680-E
• 02/03/03  House: Read third time and passed House BLOCK VOTE (100-Y 0-N)
• 02/03/03  House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
• 02/03/03  House: Communicated to Senate
• 02/04/03  Senate: Constitutional reading dispensed
• 02/04/03  Senate: Referred to Committee on Finance
• 02/11/03  Senate: Reported from Finance (15-Y 0-N)
• 02/12/03  Senate: Constitutional reading dispensed (40-Y 0-N)
• 02/12/03  Senate: VOTE: CONST. RDG. DISPENSED R (40-Y 0-N)
• 02/12/03  Senate: Read third time
• 02/12/03  Senate: Passed Senate (40-Y 0-N)
• 02/12/03  Senate: VOTE: (40-Y 0-N)
• 02/20/03  House: Bill text as passed House and Senate (HB1624ER)
• 02/21/03  House: Enrolled
• 02/21/03  House: Signed by Speaker
• 02/23/03  Senate: Signed by President
• 03/16/03  Governor: Approved by Governor-Chapter 181 (effective 7/1/03)
• 03/24/03  Governor: Acts of Assembly Chapter text (CHAP0181)