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2005 SESSION

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SB 698 Income tax, state; subtractions include certain materials used for teaching.

Introduced by: H. Russell Potts, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Income tax deduction; materials used for teaching.  Provides an income tax deduction for teachers in the Commonwealth for the costs of teaching materials and supplies that are purchased by a teacher and for which the teacher is not reimbursed. The deduction shall not exceed $500, and shall not apply if the teacher claimed a deduction for the costs on his federal income tax return. The Department of Taxation is directed to develop guidelines for materials that would qualify for the deduction.

FULL TEXT

• 12/03/04  Senate: Prefiled & ordered printed; offered 01/12/05 055006788  pdf | impact statement

HISTORY

• 12/03/04  Senate: Prefiled & ordered printed; offered 01/12/05 055006788
• 12/03/04  Senate: Referred to Committee on Finance
• 02/08/05  Senate: Left in Finance