SEARCH SITE

VIRGINIA LAW PORTAL

SEARCHABLE DATABASES

ACROSS SESSIONS

Developed and maintained by the Division of Legislative Automated Systems.

2003 SESSION

  • | print version

HB 1914 Income tax; foreign source income.

Introduced by: James F. Almand; Resigned 8/03 | all patrons    ...    notes | add to my profiles

SUMMARY AS ENACTED WITH GOVERNOR'S RECOMMENDATION: (all summaries)

Income tax; foreign source income. Eliminates the subtraction for foreign source income for individuals when calculating their taxable income. Elimination of the subtraction is effective for taxable years beginning on or after January 1, 2003, except that any amount received in 2003 attributable to foreign source dividends which should have been paid in a prior taxable year pursuant to a final court order may be subtracted for the 2003 taxable year.


FULL TEXT

AMENDMENTS

HISTORY