INCOME TAX
(P) Passed (F) Failed (V) Vetoed (I) Incorporated into other legislation
(C) Carried over to 2005 Session
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Income tax, corporate; changes in provisions for permissible and impermissible transactions between interrelated companies. Amending §§ 58.1-302 and 58.1-402. (Patron-
Nixon,
HB 1361 (
F);
Watkins,
SB 683 (
I) See
SB635)
Income tax, corporate; changes in provisions to close loopholes. Amending §§ 58.1-302, 58.1-402 and 58.1-415. (Patron-
Parrish,
HB 1079 (
I) See
HB1361)
Income tax, corporate; changes in provisions to close loopholes. Amending §§ 58.1-302 and 58.1-402. (Patron-
Watts,
HB 791 (
C))
Income tax, corporate; credit against cigarettes manufactured and exported to a foreign country. Adding § 58.1-439.12:01. (Patron-
Stosch,
SB 537 (
C))
Income tax, corporate; credit for land preservation. Amending § 58.1-513. (Patron-
Bryant,
HB 1185 (Chapter
635))
Income tax, corporate; credit for opportunities for children who are at risk of educational failure. Adding §§ 58.1-439.18 through 58.1-439.24. (Patron-
Saxman,
HB 1036 (
C))
Income tax, corporate; credit for teleworking. Adding § 58.1-439.12:1. (Patron-
Frederick,
HB 1164 (
F))
Income tax, corporate; extends sunset in order to receive major business facility job tax credit. Amending § 58.1-439. (Patron-
Lambert,
SB 231 (Chapter
170))
Income tax, corporate; extends sunset provision for tax credit for machinery and equipment used to produce personal property from recyclable materials. Amending § 58.1-439.7. (Patron-
Hawkins,
SB 690 (Chapter
611))
Income tax, corporate; reduces new employee threshold in order to receive major business facility job tax credit. Amending § 58.1-439. (Patron-
Carrico,
HB 615 (Chapter
619))
Income tax, corporate; Tiered Incentive Program created to provide tax credit for creation of jobs in economically distressed localities, report. Adding §§ 58.1-514 through 58.1-519.1. (Patron-
Hurt,
HB 757 (
F);
Nutter,
HB 1089 (
F);
Ruff,
SB 411 (
F))
Income tax, local; imposition in all localities, abolishes sales tax on food. Amending §§ 58.1-540, 58.1-548 and 58.1-609.1; repealing § 58.1-611.1. (Patron-
Ebbin,
HB 1399 (
F))
Income tax, state; credit for certain health care practitioners providing indigent care. Adding § 58.1-339.11. (Patron-
Cosgrove,
HB 284 (
C))
Income tax, state; credit for certain parents. Adding § 58.1-339.11. (Patron-
Bell,
HB 662 (
F))
Income tax, state; credit for certain real estate tax increases. Adding § 58.1-339.11. (Patron-
Shannon,
HB 1470 (
F))
Income tax, state; credit for teacher expenses. Adding § 58.1-339.11. (Patron-
Frederick,
HB 1160 (
F))
Income tax, state; distribution of individual revenues to localities. Adding §§ 58.1-327, 58.1-328 and 58.1-329. (Patron-
Sickles,
HB 892 (
C))
Income tax, state; electronic filing by tax preparers. Amending § 58.1-9. (Patron-
Hull,
HB 1159 (Chapter
562))
Income tax, state; eliminates sunset on deduction for certain agricultural contributions. Amending second enactment of Chapter 135, 1998 Acts. (Patron-
Pollard,
HB 939 (
C))
Income tax, state; filing of returns. Amending §§ 58.1-305 and 58.1-306. (Patron-
Wardrup,
HB 902 (Chapter
544))
Income tax, state; includes distributions from qualified tuition programs. Amending § 58.1-322. (Patron-
Puller,
SB 85 (
F))
Income tax, state; indexing age deduction. Amending § 58.1-322. (Patron-
Shannon,
HB 1469 (
F))
Income tax, state; indexing personal exemptions. Amending § 58.1-322. (Patron-
Ware, R.L.,
HB 299 (
C))
Income tax, state; indexing tax brackets. Amending § 58.1-320. (Patron-
Hamilton,
HB 1051 (
F))
Income tax, state; indexing tax brackets and personal exemptions. Amending §§ 58.1-320 and 58.1-322. (Patron-
Cole,
HB 101 (
C))
Income tax, state; Joint Legislative Audit and Review Commission to collect data and information from other states and countries that have replaced such revenues with sales and use tax revenues. (Patron-
Lingamfelter,
HJR 172 (
P))
Income tax, state; limiting legislation creating voluntary contribution of refunds to charitable organizations. Adding §§ 30-19.1:10 and 58.1-344.3. (Patron-
Purkey,
HB 1486 (Chapter
649))
Income tax, state; localities may impose a local tax if personal property rate does not exceed limit. Amending §§ 58.1-540, 58.1-548 and 58.1-3506; repealing §§ 58.1-549 and 58.1-3523 through 58.1-3536. (Patron-
Watts,
HB 794 (
C))
Income tax, state; qualified equity and subordinated debt investment tax credit. Amending § 58.1-339.4. (Patron-
Purkey,
HB 282 (Chapter
614))
Income tax, state; refund of surplus revenues. Adding §§ 30-133.1 and 58.1-1823.1. (Patron-
Janis,
HB 587 (
C))
Income tax, state; repeals individual income tax and increases sales and use tax. Amending §§ 58.1-300, 58.1-310, 58.1-311, 58.1-439.13, 58.1-439.14, 58.1-512, 58.1-513, 58.1-603, 58.1-604, 58.1-604.1, 58.1-614, 58.1-615, 58.1-622, 58.1-627, 58.1-628 and 58.1-639; repealing §§ 58.1-303, 58.1-305 through 58.1-309, 58.1-320 through 58.1-326, 58.1-331 through 58.1-339.10, 58.1-340 through 58.1-355, 58.1-360 through 58.1-363, 58.1-370, 58.1-371, 58.1-380 through 58.1-383, 58.1-390 through 58.1-394, 58.1-460 through 58.1-486, 58.1-490 through 58.1-499, 58.1-520 through 58.1-535 and 58.1-540 through 58.1-549. (Patron-
Athey,
HB 458 (
C))
Income tax, state; subtractions include certain salary of local school board employees. Amending § 58.1-322. (Patron-
Ware, R.L.,
HB 297 (
F);
Hanger,
SB 515 (
F))
Income tax, state; tax forms to be included with filing instructions. Amending § 58.1-306. (Patron-
Callahan,
HB 104 (Chapter
521))
Income tax, state; voluntary contribution for cancer research. Adding § 58.1-346.25. (Patron-
Hall,
HB 1210 (
C))
Income tax, state; voluntary contribution to Association of Centers for Independent Living. Adding § 58.1-346.25. (Patron-
Bryant,
HB 1184 (
C))
Income tax, state; voluntary contribution to Dr. Martin Luther King, Jr. Commission Fund. Adding § 58.1-346.25. (Patron-
Bryant,
HB 1175 (
C);
Marsh,
SB 221 (
C))
Income tax, state; voluntary contribution to First Responders Fund. Adding § 58.1-346.25. (Patron-
Rust,
HB 367 (
C))
Income tax, state; voluntary contribution to Office of Commonwealth Preparedness Fund. Adding § 58.1-346.25. (Patron-
Reid,
HB 1401 (
C))
Income tax, state; voluntary contribution to Petersburg Public Education Foundation Fund. Adding § 58.1-346.25. (Patron-
Bland,
HB 1260 (
C))
Income tax, state; voluntary contribution to Pre-Release and Post-Incarceration Services (PAPIS) Fund. Adding § 58.1-346.25. (Patron-
Baskerville,
HB 843 (
C))
Income tax, state and corporate; credit for day-care facility investment. Amending § 58.1-439.4. (Patron-
Baskerville,
HB 839 (
F))
Income tax, state and corporate; credit for toll payments made by commercial vehicle operators. Adding § 58.1-439.12:1. (Patron-
Fralin,
HB 1378 (
C))
Income tax, state and corporate; limits land preservation tax credits. Amending § 58.1-512. (Patron-
Hanger,
SB 678 (
C))
School Assistance Foundation; created, income tax credit for contributions, abolishes estate tax. Adding §§ 2.2-2720, 2.2-2721, 2.2-2722 and 58.1-339.11; repealing §§ 58.1-900 through 58.1-938. (Patron-
Marshall, R.G.,
HB 1280 (
F))
Tax reform; changes in provisions for income tax, sales and use tax and corporate tax. Amending §§ 58.1-302, 58.1-320, 58.1-322, 58.1-391, 58.1-392, 58.1-400, 58.1-402, 58.1-415, 58.1-441, 58.1-602, 58.1-603 and 58.1-609.10; adding §§ 58.1-339.11, 58.1-390.1, 58.1-390.2, 58.1-393.1, 58.1-394.1, 58.1-394.2 and 58.1-395; repealing §§ 58.1-339.8, 58.1-390, 58.1-394 and 58.1-611.1. (Patron-
Watts,
HB 859 (
F);
Lucas,
SB 589 (
I) See
SB635)
Tax reform; changes in provisions for income tax, sales and use tax, cigarette tax, personal property tax, etc. Amending §§ 3.1-1111, 58.1-302, 58.1-320, 58.1-321, 58.1-322, 58.1-339.8, 58.1-391, 58.1-392, 58.1-402, 58.1-441, 58.1-603, 58.1-604, 58.1-604.1, 58.1-605, 58.1-606, 58.1-608.3, 58.1-614, 58.1-615, 58.1-626, 58.1-639, 58.1-901, 58.1-1001, 58.1-1018, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, 58.1-2706, 58.1-3523, 58.1-3524, 58.1-3833 and 58.1-3840; adding §§ 58.1-339.11, 58.1-390.1, 58.1-390.2, 58.1-393.1, 58.1-394.1, 58.1-394.2, 58.1-395, 58.1-628.2 and 58.1-1017.1; repealing §§ 58.1-611.1, 58.1-627, 58.1-628, 58.1-3536, 58.1-3830, 58.1-3831 and 58.1-3832. (Patron-
Hanger,
SB 530 (
I) See
SB635)
Tax reform; changes in provisions for income tax, sales and use tax, cigarette tax, personal property tax, etc. Amending §§ 58.1-302, 58.1-320, 58.1-321, 58.1-322, 58.1-391, 58.1-392, 58.1-402, 58.1-415, 58.1-441, 58.1-603, 58.1-604, 58.1-604.1, 58.1-611.1, 58.1-614, 58.1-615, 58.1-627, 58.1-628, 58.1-639, 58.1-901, 58.1-902, 58.1-1001, 58.1-3524, 58.1-3526, 58.1-3528, 58.1-3531, 58.1-3830, 58.1-3833, 58.1-3840 and 58.1-3912; adding §§ 32.1-366, 32.1-367, 58.1-390.1, 58.1-390.2, 58.1-393.1, 58.1-394.1, 58.1-394.2 and 58.1-395; repealing §§ 58.1-390, 58.1-394 and 58.1-3831. (Patron-
Parrish,
HB 1081 (
F);
Chichester,
SB 467 (
I) See
SB635)
Tax reform; changes in provisions for income tax, sales and use tax, estate tax, local license taxes, motor fuels tax, etc. Amending §§ 10.1-1020, 10.1-2128, 10.1-2133, 33.1-12, 33.1-23.03:1, 33.1-23.03:8, 33.1-418, 33.1-439, 46.2-694, 46.2-697, 46.2-698, 46.2-700, 58.1-302, 58.1-320, 58.1-321, 58.1-322, 58.1-324, 58.1-339.8, 58.1-341, 58.1-391, 58.1-392, 58.1-402, 58.1-415, 58.1-441, 58.1-520, 58.1-603, 58.1-604, 58.1-604.1, 58.1-608.3, 58.1-609.3, 58.1-611.1, 58.1-614, 58.1-615, 58.1-627, 58.1-628, 58.1-638, 58.1-639, 58.1-801, 58.1-803, 58.1-807, 58.1-808, 58.1-815, 58.1-816, 58.1-901, 58.1-902, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2402, 58.1-2425, 58.1-2701, 58.1-2706 and 58.1-3833; adding §§ 10.1-2135, 46.2-702.1, 58.1-390.1, 58.1-390.2, 58.1-393.1, 58.1-394.1, 58.1-394.2, 58.1-395 and 58.1-2288.1; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-
Chichester,
SB 635 (
F))
Taxes; flat rate on individual and corporate income, increases standard deduction and increases retail sales and use tax. Amending §§ 58.1-320, 58.1-322, 58.1-400, 58.1-603, 58.1-604, 58.1-604.1, 58.1-614, 58.1-615, 58.1-627, 58.1-628 and 58.1-639. (Patron-
Athey,
HB 811 (
C))