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2013 SESSION

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HB 2282 Income tax, state and corporate; tax credit for removing barriers at places of public accommodation.

Introduced by: Kenneth R. Plum | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Tax credit for removing barriers at places of public accommodation. Establishes beginning January 1, 2013, an individual and corporate income tax credit equal to 50 percent of the amount paid by a business to remove physical barriers at places of public accommodation, as defined under the Americans with Disabilities Act (e.g., hotels, restaurants, etc.), in order to allow greater access and usage by disabled persons. The credit would not exceed $1,000 in amounts incurred by the business to remove barriers at each place of public accommodation. The Department of Housing and Community Development would administer the tax credit program.

Any unused tax credits could be carried forward for five years. The credit would sunset on January 1, 2018.


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