2004 Regular Session

HOUSE BILL 772

File Code: Taxes - Income
Sponsored By:
Delegates Gilleland, Boschert, Costa, Cryor, Dwyer, Goodwin, Kaiser, King, Leopold, Love, McConkey, McMillan, Myers, and Sophocleus
Entitled:
Income Tax - Credit for Firefighters, Law Enforcement Officers, and Teachers

Synopsis:

Allowing specified firefighters, law enforcement officers, and teachers a credit of up to $500 against the State income tax for 3 years under specified circumstances; providing that the credit may not exceed the State income tax for that taxable year and that any unused credit may not be carried over to any other taxable year; defining specified terms; providing for a delayed effective date of July 1, 2005; and providing for the application of the Act to tax years beginning after December 31, 2005.

History by Legislative Date

House Action
2/6
First Reading Ways and Means
2/18
Hearing 3/3 at 1:00 p.m.
Senate Action
No Action
Sponsored by:
Delegate Terry R. Gilleland, Jr., District 32
Delegate David G. Boschert, District 33A
Delegate Robert A. Costa, District 33B
Delegate Jean B. Cryor, District 15
Delegate Donald H. Dwyer, Jr., District 31
Delegate Marshall T. Goodwin, District 40
Delegate Anne R. Kaiser, District 14
Delegate Nancy J. King, District 39
Delegate John R. Leopold, District 31
Delegate Mary Ann E. Love, District 32
Delegate Tony McConkey, District 33A
Delegate Herb McMillan, District 30
Delegate LeRoy E. Myers, Jr., District 1C
Delegate Theodore Sophocleus, District 32
Bill indexed under the following Subjects:
FIRE PROTECTION
INCOME TAX
LAW ENFORCEMENT -see also- STATE POLICE, DEPARTMENT OF
PUBLIC EMPLOYEES -see also- STATE EMPLOYEES
STATE EMPLOYEES
TAX CREDITS -see also- CIRCUIT BREAKER
TEACHERS
Bill affects the following Statute:
Tax - General
( 10-725 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered