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1996 SESSION

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963217649
SENATE BILL NO. 261 Offered January 19, 1996 A BILL to amend the Code of Virginia by adding a section numbered 58.1-341.2, relating to the filing of certain unemployment compensation taxes on the Virginia individual income tax return. ---------- Patrons-- Earley and Stosch ---------- Referred to the Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding a section numbered 58.1-341.2 as follows:

§ 58.1-341.2. Returns of individuals; unemployment compensation tax with income tax return.

The Department of Taxation and the Virginia Employment Commission shall implement a program whereby, effective for all taxable years beginning on or after January 1, 1997, taxpayers shall have the option to file their Virginia unemployment compensation tax returns and pay the tax imposed by Chapter 5 (§ 60.2-500 et seq.) of Title 60.2 on the Virginia individual income tax form if the taxpayer employs no more than one employee and has an annual payroll of less than $10,000. Notwithstanding § 60.2-512, such tax shall be due pursuant to subsection A of § 58.1-341.