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2019 SESSION
19100812DBe 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. Low-income seniors tax credit.
A. For taxable years beginning on and after January 1, 2019, but before January 1, 2024, any person who (i) is 65 or older during the taxable year and (ii) has a family Virginia adjusted gross income, as defined in § 58.1-339.8, that is less than 138 percent of the amount in the applicable poverty guidelines, as defined in § 58.1-339.8, for the taxable year shall be entitled to a refundable credit against the tax levied pursuant to Article 2 (§ 58.1-320 et seq.) in the amount of $1,000.
B. If more than one person in a household, as defined in subdivision B 2 of § 58.1-339.8, is eligible to claim a credit pursuant to this section, only one such person shall claim a credit.
C. No person shall claim a credit pursuant to the provisions of this section and the provisions of § 58.1-339.8.