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1999 SESSION

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HB 1701 Virginia taxable income of residents; disability income.

Introduced by: Glenn R. Croshaw | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED HOUSE: (all summaries)

Income tax; Virginia taxable income of residents; disability income. Provides that, in calculating Virginia taxable income of residents for taxable years beginning on or after January 1, 2000, disability income, as defined in the Internal Revenue Code, shall be subtracted from federal adjusted gross income. The bill will not take effect on January 1, 2000, if one or more of the car tax triggers occurs before that date. In such a case, it will be effective on January 1 in the year after any year in which none of the triggers occur.


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