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1999 SESSION

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HB 1463 Income tax; credit for purchase of teacher's materials.

Introduced by: Richard H. Black | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Income tax; credit for purchase of teacher’s instructional materials. Provides a credit against the individual income tax to teachers in the Commonwealth, both public and private, who purchase instructional materials and supplies for use in their classrooms. The credit is limited to $100 or the tax liability of the individual during the year of the purchase and any excess may be carried over for five years. The effective date for the credit i January 1, 1999.


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