During the 1979 session of the Virginia General Assembly, House Bill No. 1768, the Neighborhood Assistance Act, was introduced by Delegate Robert C. Scott and others (see Appendix A). This legislation would have given Virginia businesses which invest in certain types of neighborhood assistance, job training, education, crime prevention, or community services credits against. the State income tax. The bill was referred to the House Finance Committee. The Committee, when considering the bill, felt it lacked sufficient information to properly judge the merits of the legislation and rejected it by a vote of 10 to 7. The Committee agreed with no dissenting votes, however, to a resolution which called for a study of the Neighborhood Assistance Act by a Joint House and Senate Subcommittee. This Resolution, HJR No. 276, was passed unanimously by those voting when it was considered by the full House. The resolution was similarly approved by the Senate.