Legislation

Title: Income Tax Credit - Wineries and Vineyards
Sponsored by: Delegates Barve, Myers, Branch, Afzali, Harper, A. Miller, Serafini, Stukes, and A. Washington
Status: Approved by the Governor - Chapter 659
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Allowing a credit against the State income tax for specified qualified expenditures at specified wineries and specified vineyards; requiring the Department of Business and Economic Development to administer the tax credit; providing for the maximum amount of tax credits that may be issued by the Department each year; requiring the Department and the Comptroller jointly to adopt specified regulations; applying the tax credit to all taxable years beginning after December 31, 2012; 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, 2013

History

Legislation History
Chamber House Calendar Date 2/07/2013 Legislative Date 2/08/2013 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/13/2013 Legislative Date 2/13/2013 Action Hearing 3/08 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/21/2013 Legislative Date 3/22/2013 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/22/2013 Legislative Date 3/19/2013 Action Favorable with Amendments {855668/1 Report Adopted Proceedings 52
Chamber House Calendar Date 3/22/2013 Legislative Date 3/19/2013 Action Second Reading Passed with Amendments Proceedings 52
Chamber House Calendar Date 3/23/2013 Legislative Date 3/20/2013 Action Third Reading Passed (135-0) Proceedings 53
Chamber Senate Calendar Date 3/25/2013 Legislative Date 3/21/2013 Action First Reading Budget and Taxation Proceedings 52
Chamber Senate Calendar Date 3/27/2013 Legislative Date 3/27/2013 Action Hearing 4/04 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/08/2013 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/04/2013 Action Favorable Report Adopted Proceedings 66
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/04/2013 Action Floor Committee Amendment (Budget and Taxation) {279130/1 Adopted Proceedings 66
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/04/2013 Action Second Reading Passed with Amendments Proceedings 66
Chamber Senate Calendar Date 4/08/2013 Legislative Date 4/05/2013 Action Third Reading Passed with Amendments (47-0) Proceedings 67
Chamber House Calendar Date 4/08/2013 Legislative Date 4/05/2013 Action House Concur - Senate Amendments Proceedings 69
Chamber House Calendar Date 4/08/2013 Legislative Date 4/05/2013 Action Third Reading Passed (138-0) Proceedings 69
Chamber House Calendar Date 4/08/2013 Legislative Date 4/05/2013 Action Passed Enrolled Proceedings 69
Chamber Post Passage Calendar Date 5/16/2013 Legislative Date 5/16/2013 Action Approved by the Governor - Chapter 659 Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/07/2013	2/08/2013	First Reading Ways and Means
House	2/13/2013	2/13/2013	Hearing 3/08 at 1:00 p.m.
House	3/21/2013	3/22/2013	Favorable with Amendments Report by Ways and Means
House	3/22/2013	3/19/2013	Favorable with Amendments {855668/1 Report Adopted	52
House	3/22/2013	3/19/2013	Second Reading Passed with Amendments	52
House	3/23/2013	3/20/2013	Third Reading Passed (135-0)	53
Senate	3/25/2013	3/21/2013	First Reading Budget and Taxation	52
Senate	3/27/2013	3/27/2013	Hearing 4/04 at 1:00 p.m.
Senate	4/08/2013	4/08/2013	Favorable Report by Budget and Taxation
Senate	4/08/2013	4/04/2013	Favorable Report Adopted	66
Senate	4/08/2013	4/04/2013	Floor Committee Amendment (Budget and Taxation) {279130/1 Adopted	66
Senate	4/08/2013	4/04/2013	Second Reading Passed with Amendments	66
Senate	4/08/2013	4/05/2013	Third Reading Passed with Amendments (47-0)	67
House	4/08/2013	4/05/2013	House Concur - Senate Amendments	69
House	4/08/2013	4/05/2013	Third Reading Passed (138-0)	69
House	4/08/2013	4/05/2013	Passed Enrolled	69
Post Passage	5/16/2013	5/16/2013	Approved by the Governor - Chapter 659

Documents

Date Posted	Document Name
4/08/2013	Amendments Senate - (Budget and Taxation) {279130/01 Adopted
3/22/2013	Amendments House - (Ways and Means) {855668/01 Adopted
2/08/2013	Text - First - Income Tax Credit - Wineries and Vineyards
3/22/2013	Text - Third - Income Tax Credit - Wineries and Vineyards
4/09/2013	Text - Enrolled - Income Tax Credit - Wineries and Vineyards
5/23/2013	Text - Chapter - Income Tax Credit - Wineries and Vineyards
3/22/2013	Vote - House - Committee - Ways and Means
4/08/2013	Vote - Senate - Committee - Budget and Taxation
3/20/2013	Vote - House Floor - Third Reading Passed (135-0) - 03/20/13
4/05/2013	Vote - House Floor - Third Reading Passed (138-0) - 04/05/13
4/05/2013	Vote - Senate Floor - Third Reading Passed (47-0) - 04/05/13

File Code

Subjects

Statutes