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2015 SESSION

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(HB2306)

AMENDMENT(S) PROPOSED BY THE HOUSE

FINANCE

    1. After line 623, substitute

      insert

        2. That for taxable years beginning prior to January 1, 2016, to the extent excluded from federal adjusted gross income, there shall be added to the Virginia taxable income of an individual any income attributable to an ABLE account as defined under § 529A of the Internal Revenue Code.