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2020 SESSION
SB 93 Taxes on income, wills, and administrations; exemption for victims of the Va. Beach mass shooting.
Introduced by: Bill DeSteph | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED SENATE:
Taxes on wills and administrations; exemption for victims of the Virginia Beach mass shooting. Establishes an exemption from probate tax for a person killed or injured in the 2019 Virginia Beach mass shooting. The bill provides that if, prior to its enactment, a person eligible for a tax exemption pursuant to the bill paid tax to the Commonwealth or a locality for a will or grant of administration of a victim's estate, either the Commonwealth or the locality, as applicable, shall refund the tax. The bill contains an emergency clause and is identical to HB 839.
SUMMARY AS INTRODUCED:
Taxes on income, wills, and administrations; exemption for victims of the Virginia Beach mass shooting and for payments to such victims; emergency. Establishes an income tax exemption for relief payments paid to a victim of the 2019 Virginia Beach mass shooting or a parent, guardian, child, or spouse of a victim. The bill also establishes an exemption from probate tax for a person killed or injured in the shooting. The bill provides that if, prior to its enactment, a person eligible for a tax exemption pursuant to the bill paid tax to the Commonwealth or a locality for a will or grant of administration of a victim's estate, either the Commonwealth or the locality shall refund the tax.
The bill establishes a deduction for a taxpayer's relief payment, whether directly or indirectly, to a victim of the Virginia Beach mass shooting, provided the taxpayer coordinates with the City of Virginia Beach to identify victims and distribute payments. The bill contains an emergency clause.