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2017 SESSION

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SB 1109 State-level charitable contribution deductions; elimination of certain deductions.

Introduced by: Richard L. Saslaw | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Certain tax credits; elimination of state-level charitable contribution deductions when such credits are claimed. Prohibits a taxpayer from claiming a charitable contribution deduction in calculating Virginia taxable income if a neighborhood assistance tax credit or an education improvement scholarships tax credit is claimed for the same donation. The prohibition is effective for taxable years beginning on and after January 1, 2017.


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