INCOME TAX

INCOME TAX

Children's Educational Opportunity Act 2000; created to provide tax credits for payment of costs associated with school enrollment. Adding §§ 58.1-339.8 through 58.1-339.13. (Patron-Martin, SB 336)

Children's Educational Opportunity Act 2001; created to provide tax credits for fees charged by schools for home schooling. Adding §§ 58.1-339.11 through 58.1-339.16. (Patron-Katzen, HB 1961)

Income tax, corporate; credit for employer-provided commuting benefits. Adding § 58.1-439.12. (Patron-Scott, HB 819; Whipple, SB 428)

Income tax, corporate; credit for employers who provide an employee ability to telework. Adding § 58.1-439.12. (Patron-Mims, SB 444)

Income tax, corporate; reduces new employee threshold in order to receive major business facility job tax credit. Amending § 58.1-439. (Patron-Amundson, HB 2301)

Income tax, corporate; tax credit for training employees with disabilities. Amending § 58.1-439.11. (Patron-Ticer, SB 1004)

Income tax, corporate; technology and biotechnology companies authorized to sell their tax credits to other corporate taxpayers. Adding § 58.1-422. (Patron-Black, HB 1989; Katzen, HB 2542)

Income tax, state; abolishes certain obsolete deductions for persons age 62-64 and for those over age 65. Amending § 58.1-322. (Patron-Grayson, HB 2820)

Income tax, state; additional deduction for dependents under age 13. Amending § 58.1-322. (Patron-Orrock, HB 485)

Income tax, state; certain employers must file by electronic means annual withholding statements. Amending § 58.1-478. (Patron-Howell, HB 1774; Miller, K.G., SB 852)

Income tax, state; credit for certain amount of federal earned-income tax credit. Adding § 58.1-339.11; repealing § 58.1-339.8. (Patron-Moran, HB 2684; Puller, SB 1346)

Income tax, state; credit for certain amount of federal earned-income tax credit. Adding § 58.1-339.8. (Patron-Puller, SB 492)

Income tax, state; credit for contributions to a higher educational institution which provides mentoring, apprenticeship and college preparation for low-income families. Adding § 58.1-339.8. (Patron-Orrock, HB 1242)

Income tax, state; credit for higher education expenses. Adding § 58.1-339.11. (Patron-Miller, Y.B., SB 867)

Income tax, state; credit for investment in solar energy equipment. Adding §§ 58.1-339.11 and 58.1-439.12:1. (Patron-Morgan, HB 2416)

Income tax, state; credit for investment in solar energy equipment. Adding § 58.1-436.1. (Patron-Plum, HB 2474)

Income tax, state; credit for personal and dependent exemptions allowed for federal tax purposes. Adding § 58.1-339.8. (Patron-Tate, HB 1112)

Income tax, state; credit for persons who serve as volunteer fire or rescue squad members. Adding § 58.1-339.11. (Patron-Day, HB 2244)

Income tax, state; credit for persons who serve as volunteer fire or rescue squad members. Adding § 58.1-339.8. (Patron-Day, HB 772)

Income tax, state; credit for purchase of teacher's instructional materials. Adding § 58.1-339.11. (Patron-Black, HB 1628)

Income tax, state; credit for qualified adoption expenses. Adding § 58.1-339.8. (Patron-Couric, SB 427)

Income tax, state; credit for surviving spouse of law-enforcement officer killed in line of duty. Adding § 58.1-339.8. (Patron-Armstrong, HB 1378)

Income tax, state; credit for tolls paid for use on highways. Adding § 58.1-339.11. (Patron-Ware, HB 2852)

Income tax, state; credit on lottery winnings paid to another state. Amending § 58.1-332. (Patron-Puller, SB 790)

Income tax, state; credit to employer who pays commuting expenses. Adding § 58.1-439.12:1. (Patron-McEachin, HB 2354; Whipple, SB 1215)

Income tax, state; deduction for certain personal property tax paid by full-time firefighters and rescue members. Amending § 58.1-322. (Patron-Deeds, HB 2752)

Income tax, state; deduction for charitable contributions. Amending § 58.1-322. (Patron-Purkey, HB 1749)

Income tax, state; deduction for contributions to energy assistance programs. Amending § 58.1-322. (Patron-Plum, HB 2469)

Income tax, state; deduction for portion of common interest community annual assessment. Amending § 58.1-322. (Patron-Black, HB 1988)

Income tax, state; distribution of individual revenues to localities. Adding § 58.1-300.1. (Patron-Day, HB 2249)

Income tax, state; distribution of individual revenues to localities. Adding § 58.1-318. (Patron-Hamilton, HB 2)

Income tax, state; distribution of individual revenues to localities. Adding §§ 58.1-327, 58.1-328 and 58.1-329. (Patron-May, HB 2017; Clement, HB 2446; Hanger, SB 1165; Whipple, SB 1218)

Income tax, state; distribution of individual revenues to localities. Adding §§ 58.1-550 and 58.1-551. (Patron-Rust, HB 277)

Income tax, state; exempts imposition on individuals with income of $8,000 or less. Amending § 58.1-321. (Patron-Almand, HB 1329)

Income tax, state; extends sunset provisions for tax credit for processing recyclable materials. Amending § 58.1-439.7 and second enactment of Chapter 837, 1996 Acts. (Patron-Ruff, SB 1112)

Income tax, state; increases personal exemption amount according to Consumer Price Index. Amending § 58.1-322. (Patron-Marshall, HB 348; McClure, HB 1061; McClure, HB 1975; Rerras, SB 347; Rerras, SB 980)

Income tax, state; increases personal exemption amount. Amending § 58.1-322. (Patron-Hamilton, HB 3; Ruff, HB 802; Cranwell, HB 913; Newman, SB 1392)

Income tax, state; increases personal exemption and standard deduction amount for married taxpayers. Amending § 58.1-322. (Patron-Martin, SB 334; Martin, SB 882)

Income tax, state; increases standard deduction amount according to Consumer Price Index. Amending § 58.1-322. (Patron-Watkins, SB 17)

Income tax, state; increases standard deduction amount for married taxpayers. Amending § 58.1-322. (Patron-Larrabee, HB 2494; Schrock, SB 2; Martin, SB 1422)

Income tax, state; indexing age deduction amount. Amending § 58.1-322. (Patron-Robinson, HB 998; Robinson, HB 2501)

Income tax, state; indexing personal exemption amount. Amending § 58.1-322. (Patron-Ware, HB 541; McClure, HB 1062)

Income tax, state; payment of interest and penalty on refunds. Amending § 58.1-1833. (Patron-Woodrum, HB 2832)

Income tax, state; payment of interest on refunds. Amending § 58.1-1833. (Patron-Mims, SB 797)

Income tax, state; qualified equity and subordinated debt investments tax credit. Amending § 58.1-339.4. (Patron-Bennett, HB 401; Bennett, HB 2466)

Income tax, state; refund of surplus revenues. Amending § 2.1-191.2; adding § 58.1-1823.1. (Patron-Nixon, HB 1934; O'Bannon, HB 2844; Martin, SB 883)

Income tax, state; subtractions include certain amount of military retirement income. Amending § 58.1-322. (Patron-Barlow, HB 2288; Quayle, SB 1058)

Income tax, state; subtractions include reparation payments to victims of Nazi persecution. Amending §§ 58.1-302 and 58.1-322. (Patron-Cantor, HB 1044; Ticer, SB 698)

Income tax, state; subtractions include unemployment benefits. Amending § 58.1-322. (Patron-McEachin, HB 874)

Income tax, state; use of standard deduction, regardless of whether deductions were itemized on federal return. Amending § 58.1-322. (Patron-Cantor, HB 535)

Income tax, state; voluntary contributions to 4-H Educational Centers. Adding § 58.1-346.16. (Patron-Grayson, HB 1596)

Income tax, state; voluntary contributions to local school improvement projects. Adding § 58.1-346.16. (Patron-Byron, HB 2583)

Income tax, state; voluntary contributions to Transplant Council. Adding § 58.1-346.16. (Patron-Amundson, HB 2651)

Income tax, state and corporate; credit for broadband access to Internet. Adding § 58.1-439.12:1. (Patron-Hull, HB 2806)

Income tax, state and corporate; credit for investment in small technology business. Adding §§ 58.1-339.11 and 58.1-439.12:01. (Patron-Bennett, HB 2467)

Income tax, state and corporate; credit for investment in small technology business. Adding §§ 58.1-339.8 and 58.1-439.12. (Patron-Bennett, HB 400)

Income tax, state and corporate; credit for rainwater harvesting. Adding § 58.1-439.12:1. (Patron-Day, HB 2845)

Income tax, state and corporate, and personal property tax; changes in rates, deductions, exemptions, and credits. Amending §§ 58.1-320, 58.1-322, 58.1-400 and 58.1-3500; adding §§ 58.1-320.1, 58.1-339.11 and 58.1-339.12; repealing § 58.1-339.8. (Patron-Hull, HB 2856)

Income tax, state and local; reduces individual state rate, increases local rate, exempts certain taxation of vehicles and repeals Personal Property Relief Tax of 1998. Amending §§ 2.1-155, 9-385, 46.2-623, 58.1-320, 58.1-540, 58.1-544, 58.1-545, 58.1-548, 58.1-611.1 and 58.1-3912; adding § 58.1-3667; repealing §§ 15.2-1636.20, 58.1-542, 58.1-543, 58.1-549 and 58.1-3916.01. (Patron-Rust, HB 2036; Day, HB 2867)

Income tax, state, and personal property tax; increased, distribution. Amending §§ 58.1-320, 58.1-400 and 58.1-3500; adding § 58.1-320.1. (Patron-Parrish, HB 1994)

Low-income housing; tax credits. Amending §§ 36-55.63 and 58.1-435; repealing § 58.1-336. (Patron-Stosch, SB 1325)

Neighborhood Assistance Act; increases tax credit on donations. Amending § 63.1-324. (Patron-Diamonstein, HB 2669)

Neighborhood assistance programs; income tax credits. Amending §§ 63.1-323 and 63.1-325.2; repealing §§ 58.1-333 and 58.1-430. (Patron-Almand, HB 2202; Whipple, SB 1214)

Real estate tax; alternate rate on income resulting from sale of an apartment building or complex. Adding § 58.1-320.1. (Patron-Almand, HB 1325)

Retail Sales and Use Tax; abolished, increases individual and corporate tax rates. Amending §§ 58.1-320 and 58.1-400; repealing §§ 58.1-600 through 58.1-639. (Patron-Wagner, HB 863)

Technology Internship Program; tax credits, employer eligibility requirements. Adding § 58.1-439.12. (Patron-May, HB 859; Schrock, SB 574)

Technology Internship Program; tax credits, employer eligibility requirements. Adding § 58.1-439.12:1. (Patron-May, HB 2326; Quayle, SB 1261)


2001 Cumulative Index of Bills, Joint Resolutions, Resolutions and Documents - For additional information, please contact Legislative Information, State Capitol, Richmond, Virginia 23219. Telephone (804) 698-1500. Last Modified on June 11, 2001 at 11:28AM Eastern Daylight Time

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