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2006 SESSION

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067019780
SENATE BILL NO. 155 Offered January 11, 2006 Prefiled January 10, 2006 A BILL relating to the temporary suspension of limitations on charitable contribution deductions pursuant to the Katrina Emergency Tax Relief Act of 2005, Public Law 109-73. ---------- Patron-- Norment ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1.  § 1. For purposes of Virginia income taxes, the term "qualified contributions" set forth in subsection (d) of § 301 of the Katrina Emergency Tax Relief Act of 2005, Public Law 109-73, shall be deemed to also include a charitable contribution (as defined in § 170(c) of the U.S. Internal Revenue Code of 1986, as amended) that is paid by a corporation for relief efforts related to Hurricane Rita, provided that the contribution otherwise meets all conditions and requirements of subsection (d) of § 301 of such public law.

§ 2. For purposes of § 1, "Hurricane Rita" means a major disaster that the President declared to exist, in accordance with the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. § 5121 et seq.), that was caused by Hurricane Rita.

2.  That an emergency exists and this act is in force from its passage.