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2021 SESSION

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SB 1353 Income tax, corporate; combined reporting requirements.

Introduced by: David W. Marsden | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Corporate income tax; combined reporting requirements. Requires, for taxable years beginning on or after January 1, 2022, unitary combined reporting for Virginia corporate income tax purposes. The bill also sets an expiration date for the minimum tax on telecommunications companies beginning in taxable year 2022.


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