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2016 SESSION
16100187DBe 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.