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2021 SESSION
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.
FULL TEXT
HISTORY
- 01/13/21 Senate: Prefiled and ordered printed; offered 01/13/21 21101398D
- 01/13/21 Senate: Referred to Committee on Finance and Appropriations
- 02/06/21 Senate: Left in Finance and Appropriations