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2003 SESSION

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SB 955 Income tax; conformity of terms to the Internal Revenue Code.

Introduced by: Walter A. Stosch | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Income tax; conformity of terms to the Internal Revenue Code. Selectively deconforms Virginia's tax code to the Internal Revenue Code (IRC) by advancing the fixed-date conformity by 1 year. Virginia will conform to all provisions of the IRC except the special 30-percent bonus depreciation and the 5-year net operating loss carry-back for certain losses.

FULL TEXT

• 01/08/03  Senate: Pres. & ord. printed w/emg. clause pref.01/07/03 036779208  pdf | impact statement

HISTORY

• 01/08/03  Senate: Pres. & ord. printed w/emg. clause pref.01/07/03 036779208
• 01/08/03  Senate: Referred to Committee on Finance
• 01/22/03  Senate: Incorporated by Fin. (SB1049-Hanger) (13-Y 0-N)