SB 346 Computation of Virginia taxable income.
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Virginia taxable income. Permits taxpayers to claim the standard deduction on their individual income tax returns even though itemized deductions were taken at the federal level. Married individuals must make the same election, and if the taxpayer took the federal standard deduction, itemized deductions may not be claimed at the state level. This election is effective for taxable years beginning on and after January 1, 1994.

Full text:
01/25/94  Senate: Presented and ordered printed  pdf

01/25/94  Senate: Presented and ordered printed
01/25/94  Senate: Referred to Committee on Finance
02/16/94  Senate: Continued to 1995 in Finance (15-Y 0-N)
12/20/94  Senate: Left in Finance