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1997 SESSION

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HB 2859 Income tax; deduction for bone marrow donor screening fee.

Introduced by: James K. O'Brien, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY:

Income tax; deduction for bone marrow donor screening fee. For taxable years beginning on and after January 1, 1997, allows individuals a deduction in determining Virginia taxable income for the initial screening fee required to become a bone marrow donor. The deduction may not be claimed if the taxpayer is reimbursed for the expense or if a charitable deduction may be claimed for the fee. The deduction may not be taken if the individual was reimbursed for such fee or has claimed a deduction for the payment of such fee on his federal income tax return.


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