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2005 SESSION
HB 2411 Income tax, state; system of taxation and conformity with Internal Revenue Service Code.
Introduced by: L. Preston Bryant, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
Conformity of the Commonwealth's system of taxation with the Internal Revenue Code; emergency. Provides that any reference to federal income tax laws in Chapter 3 (§ 58.1-300 et seq.) of Title 58.1 refers to the federal law as it exists on January 7, 2005. Current law specifies that such references refer to federal law as it existed on December 31, 2003. This bill contains an emergency clause and is identical to SB 856.
SUMMARY AS INTRODUCED:
Conformity of the Commonwealth's system of taxation with the Internal Revenue Code; emergency. Provides that any reference to federal income tax laws in Chapter 3 (§ 58.1-300 et seq.) of Title 58.1 refers to the federal law as it exists on December 31, 2004. Current law specifies that such references refer to federal law as it existed on December 31, 2003. The bill contains an emergency clause.