Vehicle emissions testing equipment; tax credit for certain vehicles and refueling property.

Tax credit for vehicle emissions testing equipment; certain vehicles and refueling property. Allows a tax credit equal to 10 percent of the purchase price of a vehicle with an internal combustion engine that is principally garaged in Virginia to a corporation, individual, or public service corporation. Current law allows such a credit only for certain clean-fuel vehicles. The provisions of the bill shall apply to taxable years beginning on and after January 1, 2025.