ʻO ka Virginia Estate Tax e hoʻohanaʻia i kaʻauhau lawe hānai a me kaʻauhauʻoki
Ke'āʻili nei ka moku'āina o Virginia i kaʻauhau waiwai? ʻO ka pane i kēia nīnauʻo ka No.
I kēia manawa,ʻaʻoleʻo Virginia e hōʻiliʻili i kaʻauhau'āina ma ka moku'āina. I nā makahiki i hala aku nei, uaʻano'ē aʻe nā mea i mua o ka hoʻololiʻana i nā hoʻololi nui e pili ana i nā kānāwaiʻauhau o ke aupuni. He aha nā mea e pili ana i nāʻauhauʻauhau o ke aupuni pekelala me nāʻauhauʻauhau'āina Virginia? Ma mua o Ianuali 1, 2005, uaʻohiʻoiaʻiʻoʻo Virginia i kaʻauhauʻokoʻa ma ka moku'āina, i kapaʻia he "ʻauhauʻauhau" aiʻole "ka uku'ōpuni," e like me kahi hapa o ka putelaʻauhau āpau āpau.
He aha ka ukuʻauhau a iʻole ka uku o ka'ōniu?
ʻO ka "ʻauhauʻauhau" a "ka'auʻiʻoki" he auhau'āina ka mea i hōʻiliʻiliʻia ma muli o ka hōʻai'ēʻauhau o ka moku'āina a ka IRS iʻae aku ai i ka hoʻihoʻiʻana i kaʻauhauʻauhau o ka moku'āina,ʻo ka IRS Form 706 , ma mua o Ianuali 1, 2005. heʻokoʻa nā kānāwaiʻauhauʻokoʻa e pili ana i kaʻauhau hōʻiliʻili, no laila, e likeʻole ka nui o ka Moku'āina ma muli o nā kānāwaiʻauhau o ka moku pono'ī o kēlā moku. Akā,ʻo ka mea nui,ʻaʻole i hoʻonuiʻia ka uku ākea a iʻole ka emiʻana o ka pāʻani kālā waiwai ma muli o kaʻauhau koho.
Ma ka hakahaka, ua puʻunaueʻia ka huina kālā pāʻani ma waena o ka IRS a me ka manaʻauhau'āina.
No laila he aha keʻano o kēia manaʻo ma ka'ōlelo Pelekānia maʻamau? ʻO ia hoʻi, ua lawe pioʻia kekahi hapa o kaʻauhauʻaupuni aupuni mai ka IRS a ukuʻia i ka manaʻauhau'āina o ke aupuni. No laila, ma mua o Ianuali 1, 2005, inā heʻauhauʻauhau'āinaʻauhauʻoʻAmelika Virginia i noho ai, a laila ua hōʻiliʻiliʻia kaʻauhauʻauhau o ka Virginia Department of Taxation i ka laweʻana i kaʻauhau mai ka waiwai o ka mea noho a Virginia.
He aha ka hopena o kaʻauhauʻauhauʻo Virginia?
Ma ka lā 1 o Ianuali, 2005, ua hoʻopauʻia ka laweʻana i kaʻauhau ma lalo o nā'ōlelo o ka hoʻoponopono waiwai hoʻoponopono waiwai a me ka hoʻoponopono'āpana kālā ("EGTRRA"). I ka paneʻana i kēia mau hoʻololi i loko o ke kānāwai loea e hoʻopiʻi ana i kaʻauhau koho, ua koho kekahi mau māhele e hoʻohana ana i ka laweʻana i kahiʻauhau koho huki i nā kānāwai eʻae ai i ka moku e hōʻiliʻili i kaʻauhau'āina. Ua kapaʻia kēia "decoupling" mai nā moku'āina i kūkulu i kahiʻauhau o ka moku'āina i ka wā e noho hou ana i nā kānāwaiʻauhau o ka moku'āina ma nā kānāwaiʻauhauʻauhau o ka'āina.
ua kauʻia no nā make i hanaʻia ma waena o Ianuali 1, 2005, a me Iune 30, 2007; no nā make i hala a ma hope paha o Iulai 1, 2007, ua hōʻoleʻo Virginia i ka hōʻiliʻiliʻana i kahiʻauhau'āina. ʻO ka hapa nui o nā moku'āina he meaʻole a no lailaʻaʻole e loaʻa hou i kaʻauhau'āina, akā,ʻo Virginia kekahi o nā lima'āina he nui kaʻauhau'āina. Eia naʻe, ua hoʻopukaʻia kaʻauhau o ka moku'āina i pōkole no nā make i hanaʻia ma waena o Ianuali 1, 2005, a me Iune 30, 2007; no nā make i hala a ma hope paha o Iulai 1, 2007, ua hōʻoleʻo Virginia i ka hōʻiliʻiliʻana i kahiʻauhau'āina.
No laila, heaha kahi e hiki mai ai o kaʻauhauʻauhau Virginia? ʻOiai ma lalo o nā'ōlelo o ka EGTRRA,ʻo ka laweʻana i kaʻauhau e hoʻi i ka makahiki 2011,ʻaʻole ia ma muli o ka hoʻokōʻana o kaʻauhauʻauhau, nā hana hana kālepa hanaʻole a me ka hana hoʻolālā o 2010 ("TRUIRJCA"), a hoʻoulu hou i ka'āina aupuni nāʻauhau akāʻaʻole i hoʻihoʻi mai i kaʻauhau koho.
Eia naʻe, ua hoʻopauʻia nā'ōlelo o TRUIRJCA i ka lā 31 o Dekemaba, 2012,ʻo ia hoʻi ka mea i hoʻihoʻi hou mai i kaʻauhau koho ma ka makahiki 2013, akā ua hanaʻo Congress a me Pelekikena Baraka ma ka hoʻomakaʻana o ka makahiki 2013 i ka hoʻopukaʻana i kaʻAhahui LawaiʻaʻAmelika ("ATRA"). Ma lalo o nā'ōlelo a ke ATRA,ʻo nā rula e pili ana i nāʻauhauʻauhau āpau e like me ka'ōlelo ma lalo o TRUIRJCA i hoʻopaʻaʻia,ʻo ia hoʻi,ʻaʻole i ho'āla houʻia kaʻauhau ma 2013 aʻaʻole hoʻi e hoʻi hou i nā makahiki e hiki mai ana me ka hanaʻole o ka'aha'ōlelo. No laila, mai manaʻoʻoe iā Virginia e hoʻomaka e hōʻiliʻili i kaʻauhau'āina'āina i kēlā me kēia manawa.
No kaʻike hou aku e pili ana i kaʻauhauʻauhau Virginia, e nānā i ka pūnaewele o Virginia Department of Taxation.
Loaʻaʻo Virginia kahiʻAlaʻAi Moku'āina?
Ke'āʻili neiʻo Virginia i kaʻauhauʻauhau'āina ,ʻo ia ka auhau i hoʻoiliʻia e pili ana i ka haʻawina i hāʻawiʻia e kēlā me kēia mea waiwai o ka waiwai i kū'ē i kaʻauhau waiwai, i hoʻolālāʻia ma luna o ka waiwai a pau?
ʻO ka pane i kēia nīnau no ka No ,ʻaʻoleʻo Currently Virginia e ohi i kaʻauhau hoʻoilina'āina.