2007 Regular Session


File Code: Corporations and Associations
Sponsored By:
Delegates Hucker, Barve, Gutierrez, Hixson, Howard, Ivey, Kaiser, Lawton, and Stukes
Business Organization Filing Fees - Income Tax Credit


Increasing from $300 to $1,000 the filing fee for annual reports filed by specified corporations; providing a credit against the State income tax for $500 of the filing fee paid for filing annual reports; applying the Act to fees paid for annual reports filed after December 31, 2007, and taxable years beginning after December 31, 2006; etc.

History by Legislative and Calendar Date

House Action
First Reading Ways and Means
Hearing 3/15 at 1:00 p.m.
Senate Action
No Action

Sponsored by:

Delegate Tom Hucker, District 20
Delegate Kumar P. Barve, District 17
Delegate Ana Sol Gutierrez, District 18
Delegate Sheila E. Hixson, District 20
Delegate Carolyn J. B. Howard, District 24
Delegate Jolene Ivey, District 47
Delegate Anne R. Kaiser, District 14
Delegate Jane E. Lawton, District 18
Delegate Melvin Stukes, District 44

Bill indexed under the following Subjects:

Corporations -see also- Municipal Corps; Public Corps & Inst
Fees -see also- Devt Fees and Taxes; Reimbursement Rates
Financial Institutions -see also- Banks; Credit Unions; etc.
Income Tax
Limited Liability Companies
Real Estate Investment Trusts
Tax Credits -see also- Circuit Breaker

Bill affects the following Statutes:

Corporations and Associations
( 1-203 , 1-203 )
Tax - General
( 10-726 )


Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered