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2019 SESSION
SB 1697 Income tax, corporate; subtraction for amount of business interest.
Introduced by: A. Benton "Ben" Chafin | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Corporate income tax subtraction; business interest. Establishes a subtraction from a corporation's Virginia taxable income for the amount of business interest that is disallowed as a deduction from federal taxable income by § 163(j) of the Internal Revenue Code.
FULL TEXT
HISTORY
- 01/14/19 Senate: Presented and ordered printed 19104389D
- 01/14/19 Senate: Referred to Committee on Finance
- 01/30/19 Senate: Passed by indefinitely in Finance (16-Y 0-N)