VIRGINIA LAW PORTAL

• Code of Virginia
• Virginia Administrative Code
• Constitution of Virginia
• Charters
• Authorities
• Compacts
• Uncodified Acts
• RIS Users (account required)

SEARCHABLE DATABASES

• Bills & Resolutions
  session legislation
• Bill Summaries
  session summaries
• Reports to the General Assembly
  House and Senate documents
• Legislative Liaisons
  State agency contacts

ACROSS SESSIONS

• Subject Index: Since 1995
• Bills & Resolutions: Since 1994
• Summaries: Since 1994

Developed and maintained by the Division of Legislative Automated Systems.

2005 SESSION

• | print version

HB 1901 Income tax, state and corporate; credit for day-care facility investment.

Introduced by: Viola O. Baskerville | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Income tax; day care facility investment tax credit.  Adds expenditures for contracting out on-site child day care services to the list of items and activities for which the day care facility investment tax credit is allowed. There is language that removes certain restrictions regarding the approval of credit applications, including the one limiting the credit to $100,000 per year per taxpayer. The new provisions are effective for taxable years beginning on and after January 1, 2006.

FULL TEXT

• 01/07/05  House: Prefiled & ordered printed; offered 01/12/05 057295228  pdf | impact statement

HISTORY

• 01/07/05  House: Prefiled & ordered printed; offered 01/12/05 057295228
• 01/07/05  House: Referred to Committee on Finance
• 01/13/05  House: Assigned to Finance sub-committee: #1
• 02/02/05  House: Tabled in Finance (22-Y 0-N)