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2005 SESSION

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(SB1239)

AMENDMENT(S) PROPOSED BY THE HOUSE

FINANCE

    1. Line 261, engrossed, after teaching

      strike

        teacher, as that term is defined for federal tax purposes,

      insert

        primary or secondary public school, private school, or home school teacher in the Commonwealth,

FINANCE

    2. Line 265, engrossed, after return.

      insert

        In no event shall a teacher be eligible to claim this Virginia deduction in any taxable year when the total of this deduction and the deduction under I.R.C. § 62 (a) (2) (D) would exceed $250.