CHAPTER 135
An Act to amend and reenact the second enactment of Chapter 39 of the Acts of Assembly of 1989, as amended by the first enactments of Chapters 28 and 541 of the Acts of Assembly of 1993, and the second enactment of Chapter 639 of the Acts of Assembly of 1989, as amended by the second enactments of Chapters 28 and 541 of the Acts of Assembly of 1993, relating to the expiration of the deduction for qualified agricultural contributions for income tax purposes.
Approved March 16, 1998
Be it enacted by the General Assembly of Virginia:
1. That the second enactment of Chapter 39 of the Acts of Assembly of 1989, as amended by the first enactments of Chapters 28 and 541 of the Acts of Assembly of 1993, is amended and reenacted as follows:
2. That the provisions of this act shall be effective for taxable years
beginning on and after January 1, 1989, and that the provisions of this act
shall expire for taxable years beginning on and after January 1,
1999 2004.
2. That the second enactment of Chapter 639 of the Acts of Assembly of 1989, as amended by the second enactments of Chapters 28 and 541 of the Acts of Assembly of 1993, is amended and reenacted as follows:
2. That the provisions of this act shall be effective for taxable years
beginning on and after January 1, 1989, and that the provisions of this act
shall expire for taxable years beginning on and after January 1,
1999 2004.