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2019 SPECIAL SESSION I
HB 4013 Taxes on income, wills, and administrations; exemption for victims of the Va. Beach mass shooting.
Introduced by: Barry D. Knight | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Taxes on income, wills, and administrations; exemption for victims of the Virginia Beach mass shooting and for payments to such victims. Establishes an income tax exemption for relief payments paid to a victim of the Virginia Beach mass shooting or a parent, guardian, child, or spouse of a victim. The bill also establishes an exemption from probate tax for a person killed or injured in the shooting. The bill provides that if, prior to its enactment, a person eligible for a tax exemption pursuant to the bill paid tax to the Commonwealth or a locality for a will or grant of administration of a victim's estate, either the Commonwealth or the locality shall refund the tax.
The bill establishes a deduction for a taxpayer's relief payment, whether directly or indirectly, to a victim of the Virginia Beach mass shooting, provided the taxpayer coordinates with the City of Virginia Beach to identify victims and distribute payments. The bill contains an emergency clause.
FULL TEXT
HISTORY
- 07/08/19 House: Prefiled and ordered printed with emergency clause; offered 07/09/19 19200215D
- 07/08/19 House: Referred to Committee on Appropriations
- 09/26/19 House: Left in Appropriations