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2012 SESSION

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HB 531 Historic rehabilitation tax credit; certain income under federal law is not income for State tax.

Introduced by: Mark L. Cole | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Historic rehabilitation tax credit.  Provides that any gain or income under federal law relating to the allocation or application of a historic rehabilitation tax credit would not be gain or income for Virginia tax purposes. The bill's provisions are declaratory of existing law. This bill is identical to SB 444.


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