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2012 SESSION

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SB 444 Historic rehabilitation tax credit; certain income under federal law is not income for State tax.

Introduced by: Jill Holtzman Vogel | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

Historic rehabilitation tax credit.  Provides that any gain or income under federal law relating to the allocation or application of a historic rehabilitation tax credit would not be gain or income for Virginia tax purposes. The bill's provisions are declaratory of existing law. This bill is identical to HB 531.

SUMMARY AS INTRODUCED:

Historic rehabilitation tax credit.  Provides that any gain or income under federal law relating to the allocation or application of a historic rehabilitation tax credit would not be gain or income for Virginia tax purposes. The bill's provisions are declaratory of existing law.