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2016 Session

Budget Amendments - SB30 (Committee Approved)

Neighborhood Assistance Act Tax Credit (language only)

Item 3-5.14 #2s

Item 3-5.14 #2s

Adjustments and Modifications to Tax Collections
Neighborhood Assistance Act Tax Credit

Language

Page 451, after line 25, insert:

"§ 3-5.14 NEIGHBORHOOD ASSISTANCE ACT TAX CREDIT

Notwithstanding § 58.1-439.20 of the Code of Virginia or any other provision of law, for Fiscal Year 2017 and each fiscal year thereafter, the annual amount of the Neighborhood Assistance Act Tax Credit available under § 58.1-439.18 et seq., Code of Virginia, shall be limited to $22 million allocated as follows: $11 million for education proposals for approval by the Superintendent of Public Instruction and $11 million for all other proposals for approval by the Commissioner of the State Department of Social Services."



Explanation

(This amendment increases the annual fiscal year cap for the Neighborhood Assistance Act Tax Credit to $22 million, and equalizes the amount of such cap allocated to education proposals and other proposals. Therefore, this amendment would allocate $11 million of the cap to education proposals and $11 million to other proposals. The increased cap would be effective for FY 2017 and each year thereafter. The fiscal impact of this amendment is assumed in SB 30, as introduced. This amendment is similar to SB 422, which passed the Senate.)