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2016 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-339.6 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-339.6. Political candidate contribution tax credit.
For taxable years beginning on and after January 1, 2000,
but before January 1, 2017, any individual shall be entitled to a credit
against the tax levied pursuant to § 58.1-320 of an amount equal to fifty
50 percent of the amount contributed by the taxpayer to a candidate, as
defined in § 24.2-101, in one or more primary, special, or general elections
for local or state office held in the Commonwealth in the taxable year in which
the contributions are made. The amount of the credit shall not exceed
twenty-five dollars $25 for an individual taxpayer or fifty
dollars $50 for taxpayers filing a joint return.