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2002 Session

Budget Amendments - HB30 (Committee Approved)

Limit Retaliatory Tax Credit (language only)

Item 3-5.01 #1h

Item 3-5.01 #1h

Modifications and Adjustments to Taxes and Fees
Limit the Tax Credit for Retaliatory Costs Paid to Other States

Language
Page 421, after line 14, insert:
“§ 3-5.00  MODIFICATIONS AND ADJUSTMENTS TO TAXES AND FEES
§ 3-5.01  LIMIT THE TAX CREDIT FOR RETALIATORY COSTS PAID TO OTHER STATES
Notwithstanding any other provision of law, for license years beginning on or after July 1, 2003, but before July 1, 2005, the amount of the Tax Credit for Retaliatory Costs to Other States available under § 58.1-2510 of the Code of Virginia shall be limited to ninety percent of the retaliatory costs paid to other states.”


Explanation
(This amendment limits the amount of the tax credit for retaliatory cost paid to other states to 90 percent of the retaliatory costs paid for license years beginning on or after July 1, 2003, but before July 1, 2005. A companion amendment increases general fund revenue by $480,000 each year.)