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2009 SESSION

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SB 1147 Income tax, corporate; real estate investment trusts.

Introduced by: Mary Margaret Whipple | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Corporate income tax; real estate investment trusts. Phases in over a two-year period certain dividend income in calculating the Virginia taxable income of "Captive Real Estate Investment Trusts (REITs)" to be certain their income is taxed in the same manner as any other corporation's shareholders/owners.

SUMMARY AS INTRODUCED:

Corporate income tax; real estate investment trusts. Includes certain dividend income in calculating the Virginia taxable income of "Captive Real Estate Investment Trusts (REITs)" to be certain their income is taxed in the same manner as any other corporation's shareholders/owners.