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2017 SESSION

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17103499D
SENATE BILL NO. 1249 Offered January 11, 2017 Prefiled January 10, 2017 A BILL to amend the Code of Virginia by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.13, relating to income tax credit for certain disabled veterans and their surviving spouse and for surviving spouses of members of the armed services killed in action. ---------- Patrons-- Stuart; Delegate: Cole ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.13 as follows:

§ 58.1-339.13. Credit for certain disabled veterans and their surviving spouse and for surviving spouses of members of the armed services killed in action.

A. For taxable years beginning on and after January 1, 2017, but prior to January 1, 2022, an eligible individual shall be allowed an annual refundable credit against the taxes imposed by § 58.1-320 in the amount of $4.000.

B. For purposes of this section, "eligible individual" means (i) any disabled veteran who does not own his primary residence but is otherwise eligible for the real property tax exemption pursuant to § 58.1-3219.5 and who has never owned a residence that was eligible for such tax exemption; (ii) any surviving spouse of a disabled veteran who at the time of his death did not reside in a dwelling that qualified for the exemption under§ 58.1-3219.5; and (iii) any surviving spouse of a member of the armed services killed in action whose residence has never qualified for the real property exemption pursuant to § 58.1-3219.9. "Eligible individual" does not include any surviving spouse under clause (ii) or (iii) who remarries or who acquires a residence that is eligible for the real property tax exemption pursuant to § 58.1-3219.5 or 58.1-3219.9.