Agencies | Governor
Virginia Regulatory Town Hall
Agency
Department of Environmental Quality
 
GDForum ID: 493
Description of Proposed Guidance Document Changes
This new guidance document reflects the legislative changes to ยง 58.1-439.7 in 2020 and replaces LPR-2015-01. Specifically, the following sections of the guidance were updated: (a) the tax credit continues to remain in effect for taxpayers ("C" corporations, individuals and "pass-through" corporations) until January 1, 2025; and (b) qualifying recycling machinery and equipment include: (i) machinery and equipment used predominantly in or on the premises of manufacturing facilities or plant units which manufacture, process, compound, or produce items of tangible personal property from recyclable materials, within the Commonwealth, for sale and (ii) machinery and equipment used predominantly in or on the premises of facilities that are predominantly engaged in advanced recycling.
 
Guidance Document(s) for this Comment Forum
 
Document ID Document Title Document in Effect Proposed Document
LPR-2015-01 Guidance for the Certification of Recycling Machinery and Equipment for State Income Tax Credit pdf Document     To Be Deleted Deleted on 3/25/2021
LPR-2020-01 Guidance for the Certification of Recycling Machinery and Equipment for State Income Tax Credit (rev. 2021) n/a pdf Proposed Document Updated on 3/25/2021
 
Contact Information
 
Name:
Sanjay Thirunagari
        Title:
Program Manager
 
Email:
sanjay.thirunagari@deq.virginia.gov
 
Address:
Department of Environmental Quality
P.O. Box 1105
 
City:
Richmond
State:  
VA
Zip:  
23218
 
Phone:
(804)698-4193
Fax:  
(804)698-4178
 
The Virginia Register
 

Publication Date: 2/15/2021    Volume: 37  Issue: 13
The public comment period began upon publication and extended for 30 days. It ended on 3/17/2021.
There were no comments

Effective Date:  3/19/2021 
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