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1995 SESSION

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VIRGINIA ACTS OF ASSEMBLY -- CHAPTER An Act to amend and reenact Chapter 709 of the 1990 Acts of Assembly, as amended by Chapter 585 of the 1993 Acts of Assembly, relating to tax credits for the purchase of machinery and equipment for processing recyclable materials. [H 1463] Approved

Be it enacted by the General Assembly of Virginia:

1. That Chapter 709 of the 1990 Acts of Assembly, as amended by Chapter 585 of the 1993 Acts of Assembly, is amended and reenacted as follows:

2. That the provisions of this act shall be effective for all taxable years beginning on and after January 1, 1993, but before January 1, 1996, 1997, provided that the machinery or equipment is purchased before July 1, 1996; however, the expiration of this act shall not affect unused credits which may be carried over by the taxpayer in succeeding taxable years.