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2005 SESSION

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SENATE JOINT RESOLUTION NO. 308 Directing the Virginia Code Commission to identify tax preferences outside of Title 58.1 in the Code of Virginia. Report.   Agreed to by the Senate, February 25, 2005 Agreed to by the House of Delegates, February 24, 2005  

WHEREAS, Title 58.1 of the Code of Virginia establishes a general tax structure for the Commonwealth and sets forth numerous tax preferences such as deductions, subtractions, credits, exclusions, and exemptions that may be claimed by certain individuals and businesses; and

WHEREAS, other tax preferences exist elsewhere throughout the Code of Virginia; and

WHEREAS, identifying and comprehending the scope of all tax preferences in the Code of Virginia becomes difficult when not all such preferences are located in Title 58.1, the title dedicated to taxation in the Commonwealth; and

WHEREAS, the Virginia Code Commission is charged with maintaining a Code of the general and permanent statutes of the Commonwealth; now, therefore, be it

RESOLVED by the Senate, the House of Delegates concurring, That the Virginia Code Commission be directed to identify tax preferences outside of Title 58.1 in the Code of Virginia. In identifying the preferences, the Virginia Code Commission shall also make recommendations to the General Assembly concerning legislation that might be enacted to create cross-references in Title 58.1 for these preferences or to more easily identify all tax preferences by users of the Code of Virginia.

The Virginia Code Commission shall submit to the Division of Legislative Automated Systems an executive summary and a report detailing the recommendations directed by this resolution no later than December 1, 2006. The executive summary and report shall be submitted for publication as a report document as provided in the procedures of the Division of Legislative Automated Systems for the processing of legislative documents and reports and shall be posted on the General Assembly's website.