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Tax Expenditure Evaluation

State Income Tax Refund Deductions

Subject
Fiscal Policy & Taxes
Agency
Agency
Office of the State Auditor
Published
04/15/2019

Report No. 2019-TE12

Note: A more recent evaluation was issued in February 2024. Click HERE to access the February 2024 report.

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The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details

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