Saturday, October 11, 2008
The General Assembly is not in session.
Tracking Virginia’s General Assembly
since 2007.
HB428: Income tax, state; filing of tax returns by military personnel in combat zones.
Patrons-- Nutter, Athey, Byron, Callahan, Crockett-Stark, Fralin, Frederick, Gear, Jones, S.C., Landes, May, Morgan, Nixon, Saxman, Wardrup and Wright
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding a section numbered 58.1-9:01 as follows:
§ 58.1-9:01. Filing of tax returns by military personnel in combat zones.
For taxable years beginning on or after January 1, 2006, the Tax Commissioner shall not impose interest or penalties and shall refrain from collection actions with regard to any state tax returns of military personnel while such personnel are serving in a combat zone. "Combat zone" has the same meaning as that term is used for federal tax purposes pursuant to § 112 of the Internal Revenue Code.
Additional Data
Explanation
This is the actual text of the bill — the legislation itself. Generally this is amending existing law, proposing the addition or removal of words from laws that are already on the books.
Words that are highlighted in yellow are
proposed additions, and words that are crossed out in
red are proposed removals.
The numbers with the § symbol before them are references to existing laws, and if you click on them they’ll take you to that part of the law on the state's website.