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2020 SESSION

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SB 93 Taxes on income, wills, and administrations; exemption for victims of the Va. Beach mass shooting.

Introduced by: Bill DeSteph | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED SENATE: (all summaries)

Taxes on wills and administrations; exemption for victims of the Virginia Beach mass shooting. Establishes an exemption from probate tax for a person killed or injured in the 2019 Virginia Beach mass 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, as applicable, shall refund the tax. The bill contains an emergency clause and is identical to HB 839.


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