SEARCH SITE

Search FAQs

VIRGINIA LAW PORTAL

SEARCHABLE DATABASES

ACROSS SESSIONS

Developed and maintained by the Division of Legislative Automated Systems.

2017 SESSION

  • | print version

SB 1286 Land preservation tax credits; withholding tax of nonresident owners.

Introduced by: Mark D. Obenshain | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED SENATE: (all summaries)

Land preservation tax credits; withholding tax of nonresident owners. Provides that the two percent transfer fee for land preservation tax credits shall not apply to a distribution of credits to a nonresident owner of a pass-through entity when such credits are applied by the pass-through entity to the withholding tax of the nonresident owner.


FULL TEXT

HISTORY