Income tax, state and corporate; tax credit for removing barriers at places of public accommodation. (HB2282)

Introduced By

Del. Ken Plum (D-Reston)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Tax credit for removing barriers at places of public accommodation. Establishes beginning January 1, 2013, an individual and corporate income tax credit equal to 50 percent of the amount paid by a business to remove physical barriers at places of public accommodation, as defined under the Americans with Disabilities Act (e.g., hotels, restaurants, etc.), in order to allow greater access and usage by disabled persons. The credit would not exceed $1,000 in amounts incurred by the business to remove barriers at each place of public accommodation. The Department of Housing and Community Development would administer the tax credit program.

Any unused tax credits could be carried forward for five years. The credit would sunset on January 1, 2018. Read the Bill »


Bill Has Failed


01/16/2013Presented and ordered printed 13103142D
01/16/2013Referred to Committee on Finance
01/22/2013Assigned Finance sub: #3
01/22/2013Impact statement from TAX (HB2282)
01/25/2013Subcommittee recommends laying on the table (3-Y 0-N)
02/05/2013Left in Finance