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2011 SESSION
SB 1264 Income tax, state; farm wineries and vineyards tax credit.
Introduced by: Jill Holtzman Vogel | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Income tax; farm wineries and vineyards tax credit. Creates an income tax credit for licensed farm wineries or vineyards equal to 25 percent of the cost of certain capital expenditures relating to new, or improvements to, Virginia farm wineries or vineyards for taxable years beginning on and after January 1, 2011. Total amount of credits for a calendar year is limited to $250,000.
SUMMARY AS PASSED SENATE:
Income tax; farm wineries and vineyards tax credit. Creates an income tax credit for licensed farm wineries or vineyards equal to 25 percent of the cost of certain capital expenditures relating to new, or improvements to, Virginia farm wineries or vineyards for taxable years beginning on and after January 1, 2011.
SUMMARY AS INTRODUCED:
Income tax; farm wineries and vineyards tax credit. Creates an income tax credit for licensed farm wineries equal to 25 percent of the cost of certain winery equipment and materials for taxable years beginning on and after January 1, 2011.