Legislation

Title: Income Tax Credit - Qualified Farms - Food Donation Pilot Program - Expansion and Extension
Sponsored by: Delegates Ebersole and P. Young
Status: Approved by the Governor - Chapter 361
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Altering the definition of "qualified farms", for purposes of a certain credit against the State income tax for certain food donations, to include farm businesses located in the State rather than in certain counties; extending the taxable years for which a qualified farm may claim the credit to 2021; reducing the maximum amount of tax certificates to be issued in a fiscal year, from $250,000 to $100,000; providing that a tax credit certificate may not be issued by the Department of Agriculture after December 31, 2021; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation Click to view Recorded Media

Details

Bill File Type: Regular

Effective Date(s): July 1, 2019

History

Legislation History
Chamber House Calendar Date 1/30/2019 Legislative Date 1/30/2019 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax Credit - Qualified Farms - Food Donation Pilot Program - Expansion and Extension Proceedings
Chamber House Calendar Date 1/30/2019 Legislative Date 1/30/2019 Action Hearing 2/13 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/13/2019 Legislative Date 3/13/2019 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/13/2019 Legislative Date 3/10/2019 Action Favorable with Amendments {355963/1 Adopted Proceedings 45 Click to view Recorded Media
Chamber House Calendar Date 3/13/2019 Legislative Date 3/10/2019 Action Second Reading Passed with Amendments Proceedings 45 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax Credit - Qualified Farms - Food Donation Pilot Program - Expansion and Extension Proceedings
Chamber House Calendar Date 3/14/2019 Legislative Date 3/11/2019 Action Third Reading Passed (139-0) Proceedings 46AClick to view Recorded Media
Chamber Senate Calendar Date 3/15/2019 Legislative Date 3/15/2019 Action Referred Budget and Taxation Proceedings 47 Click to view Recorded Media
Chamber Senate Calendar Date 3/20/2019 Legislative Date 3/20/2019 Action Hearing 3/27 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/01/2019 Legislative Date 4/01/2019 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/02/2019 Legislative Date 3/27/2019 Action Favorable with Amendments {949933/1 Adopted Proceedings 59AClick to view Recorded Media
Chamber Senate Calendar Date 4/02/2019 Legislative Date 3/27/2019 Action Second Reading Passed with Amendments Proceedings 59AClick to view Recorded Media
Chamber Senate Calendar Date 4/03/2019 Legislative Date 3/28/2019 Action Third Reading Passed (42-0) Proceedings 60 Click to view Recorded Media
Chamber House Calendar Date 4/05/2019 Legislative Date 3/28/2019 Action House Refuses Concur Senate Amendments Proceedings 63 Click to view Recorded Media
Chamber House Calendar Date 4/05/2019 Legislative Date 3/28/2019 Action House Requests Senate Recede Proceedings 63 Click to view Recorded Media
Chamber House Calendar Date 4/05/2019 Legislative Date 3/28/2019 Action House Conference Committee Appointed (Delegates Walker, Reilly and Mosby) Proceedings 63 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2019 Legislative Date 3/30/2019 Action House Refuses Concur Senate Amendments Proceedings 62AClick to view Recorded Media
Chamber Senate Calendar Date 4/05/2019 Legislative Date 3/30/2019 Action House Requests Senate Recede Proceedings 62AClick to view Recorded Media
Chamber Senate Calendar Date 4/05/2019 Legislative Date 3/30/2019 Action House Conference Committee Appointed (Delegates Walker, Reilly and Mosby) Proceedings 62AClick to view Recorded Media
Chamber Senate Calendar Date 4/05/2019 Legislative Date 3/30/2019 Action Senate Refuses Recede Proceedings 62AClick to view Recorded Media
Chamber Senate Calendar Date 4/05/2019 Legislative Date 3/30/2019 Action Senate Conference Committee Appointed (Senators McCray, Peters and Edwards) Proceedings 62AClick to view Recorded Media
Chamber House Calendar Date 4/05/2019 Legislative Date 3/29/2019 Action Senate Refuses Recede Proceedings 64 Click to view Recorded Media
Chamber House Calendar Date 4/05/2019 Legislative Date 3/29/2019 Action Senate Conference Committee Appointed (Senators McCray, Peters and Edwards) Proceedings 64 Click to view Recorded Media
Chamber House Calendar Date 4/08/2019 Legislative Date 4/01/2019 Action Conference Committee Report {313622/1 Adopted Proceedings 67 Click to view Recorded Media
Chamber House Calendar Date 4/08/2019 Legislative Date 4/01/2019 Action Third Reading Passed (138-0) Proceedings 67 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/01/2019 Action Conference Committee Report {313622/1 Adopted Proceedings 64 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2019 Legislative Date 4/01/2019 Action Third Reading Passed (45-0) Proceedings 64 Click to view Recorded Media
Chamber House Calendar Date 4/08/2019 Legislative Date 4/01/2019 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Income Tax Credit - Qualified Farms - Food Donation Pilot Program - Expansion and Extension Proceedings
Chamber Post Passage Calendar Date 4/30/2019 Legislative Date 4/30/2019 Action Approved by the Governor - Chapter 361 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax Credit - Qualified Farms - Food Donation Pilot Program - Expansion and Extension Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/30/2019	1/30/2019	First Reading Ways and Means
			Text - First - Income Tax Credit - Qualified Farms - Food Donation Pilot Program - Expansion and Extension
House	1/30/2019	1/30/2019	Hearing 2/13 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/13/2019	3/13/2019	Favorable with Amendments Report by Ways and Means
House	3/13/2019	3/10/2019	Favorable with Amendments {355963/1 Adopted	45 Click to view Recorded Media
House	3/13/2019	3/10/2019	Second Reading Passed with Amendments	45 Click to view Recorded Media
			Text - Third - Income Tax Credit - Qualified Farms - Food Donation Pilot Program - Expansion and Extension
House	3/14/2019	3/11/2019	Third Reading Passed (139-0)	46AClick to view Recorded Media
Senate	3/15/2019	3/15/2019	Referred Budget and Taxation	47 Click to view Recorded Media
Senate	3/20/2019	3/20/2019	Hearing 3/27 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/01/2019	4/01/2019	Favorable with Amendments Report by Budget and Taxation
Senate	4/02/2019	3/27/2019	Favorable with Amendments {949933/1 Adopted	59AClick to view Recorded Media
Senate	4/02/2019	3/27/2019	Second Reading Passed with Amendments	59AClick to view Recorded Media
Senate	4/03/2019	3/28/2019	Third Reading Passed (42-0)	60 Click to view Recorded Media
House	4/05/2019	3/28/2019	House Refuses Concur Senate Amendments	63 Click to view Recorded Media
House	4/05/2019	3/28/2019	House Requests Senate Recede	63 Click to view Recorded Media
House	4/05/2019	3/28/2019	House Conference Committee Appointed (Delegates Walker, Reilly and Mosby)	63 Click to view Recorded Media
Senate	4/05/2019	3/30/2019	House Refuses Concur Senate Amendments	62AClick to view Recorded Media
Senate	4/05/2019	3/30/2019	House Requests Senate Recede	62AClick to view Recorded Media
Senate	4/05/2019	3/30/2019	House Conference Committee Appointed (Delegates Walker, Reilly and Mosby)	62AClick to view Recorded Media
Senate	4/05/2019	3/30/2019	Senate Refuses Recede	62AClick to view Recorded Media
Senate	4/05/2019	3/30/2019	Senate Conference Committee Appointed (Senators McCray, Peters and Edwards)	62AClick to view Recorded Media
House	4/05/2019	3/29/2019	Senate Refuses Recede	64 Click to view Recorded Media
House	4/05/2019	3/29/2019	Senate Conference Committee Appointed (Senators McCray, Peters and Edwards)	64 Click to view Recorded Media
House	4/08/2019	4/01/2019	Conference Committee Report {313622/1 Adopted	67 Click to view Recorded Media
House	4/08/2019	4/01/2019	Third Reading Passed (138-0)	67 Click to view Recorded Media
Senate	4/08/2019	4/01/2019	Conference Committee Report {313622/1 Adopted	64 Click to view Recorded Media
Senate	4/08/2019	4/01/2019	Third Reading Passed (45-0)	64 Click to view Recorded Media
House	4/08/2019	4/01/2019	Passed Enrolled
			Text - Enrolled - Income Tax Credit - Qualified Farms - Food Donation Pilot Program - Expansion and Extension
Post Passage	4/30/2019	4/30/2019	Approved by the Governor - Chapter 361
			Text - Chapter - Income Tax Credit - Qualified Farms - Food Donation Pilot Program - Expansion and Extension

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Statutes