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2005 SESSION

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VIRGINIA ACTS OF ASSEMBLY -- CHAPTER An Act to allow taxpayers to include contributions for the relief of tsunami victims made in January 2005 as a deduction for taxable year 2004 income taxes. [S 897] Approved

 

Be it enacted by the General Assembly of Virginia:

1.  § 1. For purposes of Virginia income taxes, the Commonwealth shall allow taxpayers to treat any contribution described in § 2 made in January 2005 as if such contribution was made on December 31, 2004, and not in January 2005.

§ 2. A contribution is described in this section if such contribution is a cash contribution made for the relief of victims in areas affected by the December 26, 2004, Indian Ocean tsunami for which a charitable contribution deduction is allowable under § 170 of the Internal Revenue Code of 1986.

2.  That an emergency exists and this act is in force from its passage.