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1996 SESSION
HB 1260 Income tax, state; capital gains exclusion and rollover.
Introduced by: James K. O'Brien, Jr. | all patrons ... notes | add to my profiles
SUMMARY:
Capital gains exclusion and rollover. Allows exclusion from income of a percentage of capital gains if the gain is rolled over into qualified property within a 12-month period. Qualified property is real property, plants and equipment located in Virginia and firms conducting substantial business in Virginia.
FULL TEXT
HISTORY
- 01/22/96 House: Presented & ordered printed 961279386
- 01/22/96 House: Referred to Committee on Finance
- 01/24/96 House: Assigned to Finance sub-committee: 2
- 02/09/96 House: Continued to 1997 in Finance (22-Y 0-N)