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1999 SESSION
HB 2370 Historic rehabilitation tax credit.
Introduced by: John H. Rust, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Historic rehabilitation tax credit. Allows any Virginia-resident individual, trust, estate, or corporation to qualify for the historic rehabilitation tax credit for eligible expenses incurred in the rehabilitation of a certified historic structure in another state if the other state has a reciprocal program and agreement. The measure is effective for taxable years beginning on or after January 1, 2002. To qualify, the reciprocal program and agreement must apply to residents of the other state who rehabilitate historic structures in Virginia.
SUMMARY AS PASSED HOUSE:
Historic rehabilitation tax credit. Allows any Virginia-resident individual, trust, estate, or corporation to qualify for the historic rehabilitation tax credit for eligible expenses incurred in the rehabilitation of a certified historic structure in another state if the other state has a reciprocal program and agreement, effective January 1, 2002. To qualify, the reciprocal program and agreement must apply to residents of the other state who rehabilitate historic structures in Virginia.
SUMMARY AS INTRODUCED:
Historic rehabilitation tax credit. Allows any Virginia-resident individual, trust, estate, or corporation to qualify for the historic rehabilitation tax credit for eligible expenses incurred in the rehabilitation of a certified historic structure in another state if the other state has a reciprocal program and agreement. To qualify, the reciprocal program and agreement must apply to residents of the other state who rehabilitate historic structures in Virginia.