TAXATION
(P) Passed (F) Failed (V) Vetoed (I) Incorporated into other legislation
(C) Carried over from 2004 Session
(CD)Carried over from 2004 Session but died in Committee on or before December 10th
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Admissions tax; imposition in Charles City County. Amending § 58.1-3818. (Patron-
Miles,
HB 361 (
CD))
Admissions tax; imposition in Nelson County. Amending § 58.1-3818. (Patron-
Deeds,
SB 374 (
CD))
Admissions tax; includes motion picture theatres. Amending § 58.1-3817. (Patron-
Ebbin,
HB 2675 (
F))
Analysis of and Potential for Alternate Dedicated Revenue Sources for Washington Metropolitan Area Transit Authority, Panel on; General Assembly to support recommendations thereof. (Patron-
Whipple,
SJR 440 (
F))
Animal license taxes; establishes maximum tax that localities can charge. Amending § 3.1-796.87. (Patron-
Hargrove,
HB 1884 (
F);
Locke,
SB 765 (
F))
Annual debt limitations; includes Cities of Chesapeake and Virginia Beach. Amending § 58.1-3245.4:1. (Patron-
Quayle,
SB 874 (Chapter
733))
Apples; establishing an excise tax. Amending §§ 3.1-618 and 3.1-626; adding §§ 3.1-636.1 through 3.1-636.12. (Patron-
Sherwood,
HB 1746 (Chapter
875);
Hanger,
SB 1008 (Chapter
864))
Assessment tax; statute of limitations for review of certain property by State Corporation Commission. Amending § 58.1-2670. (Patron-
Watkins,
SB 796 (Chapter
21))
Back taxes; allows localities to develop a procedure to forgive certain on real property. (Patron-
Orrock,
HB 1004 (
CD))
Baseball Stadium Authority; entitlement to tax revenues, admission tax in certain localities, report. Amending §§ 15.2-5800, 15.2-5805, 15.2-5806, 15.2-5808, 15.2-5814, 15.2-5815, 58.1-3818 and 58.1-3840; adding §§ 15.2-5822 and 15.2-5823. (Patron-
Suit,
HB 2455 (Chapter
106))
Baseball Stadium Authority; entitlement to tax revenues, report. Amending §§ 15.2-5800, 15.2-5805, 15.2-5806, 15.2-5808, 15.2-5814 and 15.2-5815; adding §§ 15.2-5822 and 15.2-5823. (Patron-
Callahan,
HB 2606 (
I) See
HB2455)
Business license tax; appeals to local Commissioner of Revenue or other assessing official. Amending §§ 58.1-3703.1 and 58.1-3983.1. (Patron-
Lingamfelter,
HB 2679 (Chapter
927))
Business license tax; certain exemptions in localities. Amending § 58.1-3703. (Patron-
Putney,
HB 2340 (
F))
Business license tax; phase-out in all localities. Adding § 58.1-3736; repealing §§ 58.1-3700 through 58.1-3735. (Patron-
Norment,
SB 655 (
CD))
Business license tax; population basis and fee increase in localities. Amending § 58.1-3703. (Patron-
Ware, R.L.,
HB 2372 (Chapter
103))
Business license tax; requires localities to impose flat license fees. Amending §§ 58.1-3703 and 58.1-3706. (Patron-
Wagner,
SB 1046 (
F))
Business, professional and occupational license (BPOL) tax; exemption for newspapers, magazines, etc. Amending § 58.1-3703. (Patron-
Wardrup,
HB 2190 (
I) See
HB2000)
Business, professional and occupational license (BPOL) tax; exempts gross receipts received from real estate appraisal entities. Amending § 58.1-3732.2. (Patron-
O’Bannon,
HB 2241 (
F))
Business, professional and occupational license (BPOL) tax; gross receipts tax. Amending §§ 4.1-233, 13.1-311, 13.1-341, 15.2-5814, 28.2-228, 38.2-4226, 38.2-4416, 38.2-4521, 46.2-1530, 46.2-1930, 46.2-1992.23, 46.2-2063, 46.2-2064, 46.2-2095, 46.2-2108.5, 54.1-605, 56-90.1, 57-63, 58.1-332, 58.1-1102, 58.1-1105, 58.1-2900, 58.1-2901, 58.1-2904, 58.1-2905, 58.1-3109, 58.1-3700, 58.1-3702, 58.1-3703, 58.1-3703.1, 58.1-3704, 58.1-3705, 58.1-3706, 58.1-3708 through 58.1-3712.1, 58.1-3713, 58.1-3713.4, 58.1-3714 through 58.1-3723, 58.1-3726 through 58.1-3732.1, 58.1-3732.2, 58.1-3732.3, 58.1-3732.4, 58.1-3733 through 58.1-3735, 58.1-3818.5, 58.1-3916, 58.1-3980, 58.1-3995, 58.1-4011, 59.1-283 and 59.1-393. (Patron-
Griffith,
HB 2000 (
F))
Business, professional and occupational license (BPOL) tax; license fees, rates and requirements. Amending §§ 58.1-3703 and 58.1-3706. (Patron-
Shuler,
HB 1504 (
F))
Businesses; electronic confirmation of receipt of tax returns. Amending § 58.1-9. (Patron-
Mims,
SB 667 (
CD))
Children At Risk in Education Tuition Assistance Grant (CARETAG); created, tax credit for business entities who donate to education foundations. Adding §§ 58.1-439.18 through 58.1-439.27. (Patron-
Saxman,
HB 1942 (
F))
Cigarette and tobacco products taxes; dealer discounts. Amending §§ 58.1-1009 and 58.1-1021.03. (Patron-
Byron,
HB 2625 (Chapter
925))
Cigarette tax; enforcement of laws, penalties. Amending §§ 58.1-1000, 58.1-1003, 58.1-1006, 58.1-1007, 58.1-1008, 58.1-1010, 58.1-1011, 58.1-1017 and 58.1-1021. (Patron-
Hawkins,
SB 876 (Chapter
28))
Cigarette tax; exempts manufacturers and exclusive distributors from affixing revenue stamps. Amending §§ 58.1-1000 and 58.1-1012. (Patron-
Janis,
HB 2899 (Chapter
856))
Cigarette tax; increased in localities. Amending §§ 58.1-3830 and 58.1-3840; repealing § 58.1-3831. (Patron-
Hanger,
SB 1137 (
F))
Cigarette tax; increased in localities. Amending § 58.1-3830; repealing § 58.1-3831. (Patron-
Barlow,
HB 2392 (
F))
Cigarette tax; revenues to be deposited into Uninsured Medical Catastrophe Fund. Amending §§ 32.1-324.3, 32.1-366, 58.1-1001 and 58.1-1018. (Patron-
Ruff,
SB 1038 (
F))
Cigarette tax; stamping agents to receive deduction of bad debts from taxes owed. Amending § 58.1-1003; adding § 58.1-1003.1. (Patron-
O’Bannon,
HB 2933 (
F))
Cigarette taxes; Department of Taxation to study use of tax stamps by localities as evidence of payment thereof. (Patron-
Abbitt,
HJR 664 (
P))
Coal and gas road improvement tax, local; allows Dickenson County to use for debt reduction. (Patron-
Phillips,
HB 2401 (
F))
Coal and gas road improvement tax, local; removes sunset provision. Amending Chapter 274, 2002 Acts. (Patron-
Phillips,
HB 2818 (
F))
Coal Employment and Production Incentive Tax Credit; extends sunset provision. Amending Chapter 756, 1997 Acts. (Patron-
Parrish,
HB 1836 (
F);
Phillips,
HB 2819 (
F))
Commonwealth Mass Transit Fund; increased revenues from Transportation Trust Fund. Amending §§ 33.1-23.03:2 and 58.1-2425. (Patron-
Scott, J.M.,
HB 2847 (
F))
Communications Sales and Use Tax Act; created, various revisions to taxation of communications services, report. Amending §§ 15.2-2108, 56-468.1, 56-484.12, 58.1-3815 and 58.1-3816.2; adding §§ 51.5-115, 58.1-645 through 58.1-662 and 58.1-1730; repealing §§ 56-484.4, 56-484.5, 56-484.6, 58.1-3812, 58.1-3813.1, 58.1-3818.1 through 58.1-3818.7 and third enactment of Chapter 858, 1972 Acts. (Patron-
O’Brien,
SB 1335 (
F))
Communications services; Auditor of Public Accounts to determine amount of revenues received from taxes and fees by localities, report. (Patron-
Nixon,
HB 2880 (Chapter
126))
Constitutional amendment; General Assembly to establish special fund for specified purposes (first reference). Adding Section 7-B in Article X. (Patron-
Norment,
SJR 123 (
CD);
Norment,
SJR 316 (
F))
Constitutional amendment; limit on appropriations, exceptions (first reference). Adding Section 8-A in Article X. (Patron-
Purkey,
HJR 80 (
CD))
Constitutional amendment; limit on growth in general fund appropriations and revenues (first reference). Adding Section 8-A in Article X. (Patron-
Ware, R.L.,
HJR 525 (
F))
Constitutional amendment; prohibits payment of sales and use taxes in advance of collections (first reference). Amending Section 7 of Article X. (Patron-
Saxman,
HJR 621 (
F))
Constitutional amendment; tax relief for persons age 65 or older (first reference). Amending Section 6 of Article X. (Patron-
Wagner,
SJR 362 (
F))
Constitutional amendment; votes required for increase in taxes (first reference). Amending Section 11 of Article IV. (Patron-
Frederick,
HJR 547 (
F))
Constitutional amendments; exempts certain motor vehicles from state and local taxation (first reference). Amending Sections 4 and 6 of Article X. (Patron-
Hanger,
SJR 84 (
CD);
Hanger,
SJR 340 (
F))
Constitutional amendments; votes required for increase in taxes (first reference). Amending Section 11 of Article IV and Section 7 of Article VII. (Patron-
Frederick,
HJR 190 (
CD))
Corporate income tax relief; annual report by Tax Commissioner. Amending § 58.1-202. (Patron-
Chichester,
SB 867 (Chapter
216))
Cultural Institutions, Economic Impact of Nonstate Agency; Report of Department of Taxation (HJR 82, 2004). (HD 32)
Deferred real estate tax; allows locality to establish interest rate. Amending § 58.1-3219.1. (Patron-
Ebbin,
HB 2635 (Chapter
561);
Whipple,
SB 1087 (Chapter
502))
Educational Choice Act; created, tax credits for tuition and textbook expenses, report. Adding §§ 58.1-339.11 through 58.1-339.15. (Patron-
Obenshain,
SB 1126 (
F))
Enterprise zones; business and real property investment tax credit. Amending §§ 59.1-280, 59.1-280.1, 59.1-282.1 and 59.1-282.3. (Patron-
Martin,
SB 64 (
CD))
Enterprise zones; designations and business and real property investment tax credit. Amending §§ 59.1-274, 59.1-280, 59.1-280.1 and 59.1-280.2. (Patron-
Dudley,
HB 599 (
CD))
Enterprise zones; real property investment tax credit. Amending § 59.1-280.1. (Patron-
Martin,
SB 65 (
CD))
Enterprise zones; regulations and tax credit use, report. Amending §§ 58.1-3, 58.1-439, 58.1-3245.6, 58.1-3245.8, 58.1-3245.12, 59.1-279, 59.1-280, 59.1-280.1, 59.1-282.1, 59.1-282.2, 59.1-284.01 and 59.1-284.17; adding §§ 59.1-530 through 59.1-541; repealing §§ 59.1-272 through 59.1-278, 59.1-279.1, 59.1-280.2, 59.1-282 and 59.1-282.3 through 59.1-284. (Patron-
Dudley,
HB 2570 (Chapter
884);
Watkins,
SB 983 (Chapter
863))
Entrepreneurial Encouragement Program; created for start-up businesses. Adding § 58.1-422. (Patron-
Purkey,
HB 88 (
CD);
Purkey,
HB 1571 (
F))
Excise tax; allows localities to impose penalty for delinquent payment. Amending § 58.1-3916. (Patron-
Wagner,
SB 1052 (Chapter
501))
Excise tax; imposition on cigarette manufacturers. Amending §§ 32.1-366 and 32.1-367; adding §§ 58.1-1021.06 through 58.1-1021.10. (Patron-
Hamilton,
HB 2035 (
I) See
HB2919;
Mims,
SB 1204 (
F))
Excise tax, federal; urging Congress to repeal on telecommunications. (Patron-
Black,
HR 29 (
F))
Food and beverage tax; imposition in Giles County. Amending § 58.1-3833. (Patron-
Edwards,
SB 720 (
F))
Food and beverage tax; imposition in Montgomery and Washington Counties. Amending §§ 58.1-3819 and 58.1-3833. (Patron-
Wampler,
SB 755 (
F))
Food and beverage tax; imposition in Montgomery County. Amending §§ 58.1-3819 and 58.1-3833. (Patron-
Armstrong,
HB 2007 (Chapter
915))
Food and beverage tax; imposition in Washington County. Amending § 58.1-3833. (Patron-
Johnson,
HB 2789 (
F))
Food and beverage tax; limits frequency of referendums on imposing. Amending § 58.1-3833. (Patron-
Parrish,
HB 1838 (
F))
Food and beverage tax; prohibits imposition on gratuities and service charges. Amending §§ 58.1-3833 and 58.1-3840. (Patron-
Gear,
HB 2231 (
I) See
HB2232)
Food and beverage tax; prohibits imposition on gratuities or service charges on meals. Amending §§ 58.1-602, 58.1-3833 and 58.1-3840. (Patron-
Gear,
HB 2232 (
F))
Food and beverage tax; restricts new imposition in any city or town without approval by referendum. Amending § 58.1-3840. (Patron-
Welch,
HB 2023 (
F))
Hampton Roads Transportation Authority Act; created, reports. Adding §§ 15.2-4841 through 15.2-4852 and 58.1-550 through 58.1-555. (Patron-
Reese,
HB 2160 (
F))
Highway vehicles; definition. Amending §§ 58.1-3941 and 58.1-3942. (Patron-
Landes,
HB 1667 (Chapter
59))
Income tax, corporate; changes in provisions to close loopholes. Amending §§ 58.1-302 and 58.1-402. (Patron-
Watts,
HB 791 (
CD))
Income tax, corporate; credit against cigarettes manufactured and exported to a foreign country. Adding § 58.1-439.12:01. (Patron-
Stosch,
SB 537 (
CD))
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 (
CD))
Income tax, state; credit for certain teachers in non-accredited public schools. Adding § 58.1-339.11. (Patron-
Keister,
HB 2496 (
F))
Income tax, state; credit for commuter parking lot. Amending §§ 58.1-322 and 58.1-402. (Patron-
Frederick,
HB 1530 (
F))
Income tax, state; credit for health insurance premiums and health savings accounts. Adding § 58.1-339.11. (Patron-
Byron,
HB 2864 (
I) See
HB2600;
Lambert,
SB 1255 (
F))
Income tax, state; credit for ignition interlock. Adding § 58.1-339.11. (Patron-
Moran,
HB 2548 (
F))
Income tax, state; credit for purchase of long-term care insurance. Adding § 58.1-339.11. (Patron-
Landes,
HB 2600 (
F))
Income tax, state; credit for restoration of a historic presidential home. Amending § 58.1-339.2. (Patron-
Ware, R.L.,
HB 1888 (
F))
Income tax, state; credit for stay-at-home parents. Adding § 58.1-339.11. (Patron-
Amundson,
HB 2030 (
F))
Income tax, state; deduction for long-term care insurance premiums. Amending § 58.1-322. (Patron-
Reese,
HB 1591 (
F))
Income tax, state; deduction for taxpayers age 62 and older. Amending § 58.1-322. (Patron-
Frederick,
HB 1533 (
F))
Income tax, state; deductions for qualified tuition programs. Amending § 58.1-322. (Patron-
Bell,
SB 769 (
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 (
CD);
Sickles,
HB 2702 (
F))
Income tax, state; distribution to localities based on economic development. Adding § 58.1-320.1. (Patron-
Cosgrove,
HB 2811 (
F))
Income tax, state; eliminates sunset provision on deduction for certain agricultural contributions. Amending first and second enactments of Chapter 135, 1998 Acts. (Patron-
Pollard,
HB 939 (
CD))
Income tax, state; extends sunset provision for tax credit for rent reductions. Amending § 58.1-339.9. (Patron-
Suit,
HB 2444 (Chapter
414))
Income tax, state; extension for filing tax returns. Amending §§ 58.1-344, 58.1-393.1 and 58.1-453. (Patron-
Hull,
HB 2325 (Chapter
100))
Income tax, state; increases personal exemption, effective date. Amending § 58.1-322. (Patron-
Parrish,
HB 1833 (Chapter
67))
Income tax, state; indexing personal exemptions. Amending § 58.1-322. (Patron-
Ware, R.L.,
HB 299 (
CD))
Income tax, state; indexing tax brackets and personal exemptions. Amending §§ 58.1-320 and 58.1-322. (Patron-
Cole,
HB 101 (
CD))
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 (
CD))
Income tax, state; localities may impose 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. (Patron-
Watts,
HB 2359 (
F))
Income tax, state; preparers of fraudulent returns, felony. Amending § 58.1-302; adding §§ 58.1-348.1 and 58.1-348.2. (Patron-
Stosch,
SB 1225 (Chapter
48))
Income tax, state; repeals car tax reimbursement program and changes localities’ tax authority. Amending §§ 15.2-204, 15.2-1200, 58.1-540 and 58.1-548; repealing §§ 58.1-3523 through 58.1-3536. (Patron-
Amundson,
HB 2498 (
I) See
HB2066)
Income tax, state; repeals car tax reimbursement program and replaces with percentage of individual tax to be distributed to localities. Amending §§ 3.1-1111, 30-133, 46.2-623, 58.1-320, 58.1-3506, 58.1-3506.1 and 58.1-3912; adding § 58.1-3667; repealing §§ 15.2-1636.20, 58.1-3523 through 58.1-3536 and 58.1-3916.01. (Patron-
Rust,
HB 2066 (
F))
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 (
CD))
Income tax, state; subtractions include certain materials used for teaching. Amending § 58.1-322. (Patron-
Potts,
SB 698 (
F);
Potts,
SB 1239 (
F))
Income tax, state; subtractions include salary for certain federal and state employees. Amending § 58.1-322. (Patron-
Chichester,
SB 866 (Chapter
27))
Income tax, state; system of taxation and conformity with Internal Revenue Code. Amending § 58.1-301. (Patron-
Bryant,
HB 2411 (Chapter
5);
Chichester,
SB 856 (Chapter
26))
Income tax, state; voluntary contribution for cancer research. Adding § 58.1-346.25. (Patron-
Hall,
HB 1210 (
CD))
Income tax, state; voluntary contribution for Spay and Neuter Fund. Amending § 58.1-346.23. (Patron-
Dudley,
HB 2003 (Chapter
816))
Income tax, state; voluntary contribution for western Virginia region cultural organizations. Adding § 58.1-346.25. (Patron-
Fralin,
HB 2300 (
F))
Income tax, state; voluntary contribution to Association of Centers for Independent Living. Adding § 58.1-346.25. (Patron-
Bryant,
HB 1184 (
CD))
Income tax, state; voluntary contribution to Dr. Martin Luther King, Jr. Commission Fund. Adding § 58.1-346.25. (Patron-
Bryant,
HB 1175 (
CD);
Marsh,
SB 221 (
CD))
Income tax, state; voluntary contribution to First Responders Fund. Adding § 58.1-346.25. (Patron-
Rust,
HB 367 (
CD))
Income tax, state; voluntary contribution to Office of Commonwealth Preparedness Fund. Adding § 58.1-346.25. (Patron-
Reid,
HB 1401 (
CD))
Income tax, state; voluntary contribution to Petersburg Public Education Foundation Fund. Adding § 58.1-346.25. (Patron-
Bland,
HB 1260 (
CD))
Income tax, state; voluntary contribution to Pre-Release and Post-Incarceration Services (PAPIS) Fund. Adding § 58.1-346.25. (Patron-
Baskerville,
HB 843 (
CD))
Income tax, state; voluntary contribution to various entities, report. Amending §§ 2.2-2702, 29.1-101, 58.1-344.3 and 58.1-546; repealing §§ 30-19.1:10, 58.1-345, 58.1-345.1, 58.1-346, 58.1-346.1:1, 58.1-346.2:1, 58.1-346.3:1 and 58.1-346.4:1 through 58.1-346.24. (Patron-
Purkey,
HB 2303 (Chapter
860);
Marsh,
SB 803 (Chapter
889))
Income tax, state; voluntary contributions to Brown v. Board of Education Scholarship Program Fund. Adding § 58.1-346.25. (Patron-
Abbitt,
HB 2506 (
I) See
HB2303)
Income tax, state and business; credit for bicyclists and their employers. Adding §§ 58.1-339.11 and 58.1-339.12. (Patron-
Suit,
HB 1818 (
F))
Income tax, state and corporate; credit for day-care facility investment. Amending § 58.1-439.4. (Patron-
Baskerville,
HB 1901 (
F))
Income tax, state and corporate; credit for employer provided long-term care insurance. Adding § 58.1-439.12:1. (Patron-
Landes,
HB 2513 (
F);
Lambert,
SB 1041 (
F))
Income tax, state and corporate; credit for purchase of conservation tillage equipment. Amending §§ 58.1-334 and 58.1-432. (Patron-
Lingamfelter,
HB 1655 (Chapter
58))
Income tax, state and corporate; credit for purchase of machinery and equipment for processing recyclable materials. Amending § 58.1-439.7; adding §§ 58.1-338.1 and 58.1-338.2. (Patron-
Putney,
HB 1744 (
F))
Income tax, state and corporate; credit for railroad company improvements. Adding § 58.1-439.12:02. (Patron-
Cline,
HB 2553 (
F))
Income tax, state and corporate; credit for toll payments made by commercial vehicle operators. Adding § 58.1-439.12:02. (Patron-
Fralin,
HB 2302 (
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 (
CD))
Income tax, state and corporate; increases credit for agricultural best management practices. Amending §§ 58.1-339.3 and 58.1-439.5; adding §§ 58.1-339.3:1 and 58.1-439.5:1. (Patron-
Lingamfelter,
HB 2289 (
F))
Income tax, state and corporate; limits land preservation tax credits. Amending § 58.1-512. (Patron-
Hanger,
SB 678 (
CD))
Income tax, state and corporate; limits land preservation tax credits, exception. Amending §§ 58.1-511 and 58.1-512. (Patron-
Hanger,
SB 1139 (Chapter
940))
Income taxes, state and corporate; subtractions include payment to producers of quota tobacco and tobacco quota holders. Amending §§ 58.1-322 and 58.1-402. (Patron-
Reynolds,
SB 734 (
F))
Insurance license tax; one-half of revenue deposited in Transportation Expedition Fund. Adding §§ 58.1-2511 and 58.1-2512; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-
Marshall, R.G.,
HB 1815 (
F))
Insurance license tax; one-third of revenues deposited in Transportation Investment Fund. Amending §§ 33.1-268, 33.1-269, 33.1-277 and second enactment of Chapters 1019 and 1044, 2000 Acts; adding §§ 33.1-223.2:14, 58.1-2511 and 58.1-2512; repealing third and tenth enactments of Chapters 1019 and 1044, 2000 Acts. (Patron-
Callahan,
HB 2771 (
F))
Keep Our Promise Act of 2005; removes cap on overall amount of car tax relief. Amending §§ 3.1-1111, 30-133 and 58.1-3506; repealing §§ 58.1-3506.1, 58.1-3523, 58.1-3524, 58.1-3912, and second, third, fourth, fifth, sixth and seventh enactments of Chapter 1, 2004 Sp. I Acts. (Patron-
Frederick,
HB 1536 (
I) See
HB1654)
Land Conservation Incentives Act; transfer of unused tax credits. (Patron-
Johnson,
HB 2788 (Chapter
846))
Local government taxes; equalizes city and county authority, penalty. Amending §§ 4.1-128, 15.2-204, 15.2-1200, 15.2-5814, 55-248.5 and 58.1-3840; repealing §§ 58.1-3817, 58.1-3818, 58.1-3819, 58.1-3822, 58.1-3823, 58.1-3830 through 58.1-3834 and 58.1-3842. (Patron-
Whipple,
SB 1100 (
F))
Local government taxing authority; equalizing county and city powers. Amending §§ 15.2-204 and 15.2-1200. (Patron-
Hull,
HB 2354 (
F))
Machinery and tools tax; changes in valuation method published by notice in newspaper 30 days prior. Amending § 58.1-3507. (Patron-
Scott, E.T.,
HB 2477 (Chapter
108))
Master Settlement Agreement; deductibility of escrow funds. Amending §§ 3.1-336.2 and 58.1-402. (Patron-
Albo,
HB 2886 (
F))
Motor fuels tax; additional imposition in Northern Virginia transportation district. Amending § 58.1-1720. (Patron-
Whipple,
SB 1099 (
F))
Motor fuels tax; allows revenue disbursement to locality where revenue was generated. Amending §§ 15.2-4511 and 58.1-1724. (Patron-
Cole,
HB 2426 (
F))
Motor vehicle insurance license tax; revenues deposited in Priority Transportation Fund. (Patron-
Chichester,
SB 1325 (
I) See
SB1324)
Motor vehicle insurance license tax; revenues deposited in Transportation Trust Fund. Adding § 58.1-2511. (Patron-
Frederick,
HB 1525 (
I) See
HB2099)
Motor Vehicle Sales and Use Tax; daily rental fee. Amending § 58.1-2402. (Patron-
Sherwood,
HB 1745 (Chapter
449))
Motor Vehicle Sales and Use Tax; exemption for limited liability companies. Amending § 58.1-2403. (Patron-
Landes,
HB 1508 (Chapter
274))
Motor Vehicle Sales and Use Tax; exemptions include gift of vehicle to spouse, son or daughter. Amending § 58.1-2403. (Patron-
Quayle,
SB 836 (Chapter
246))
Motor Vehicle Sales and Use Tax; reduction for motor vehicle trade-in. Amending §§ 58.1-2401 and 58.1-2405. (Patron-
Alexander,
HB 1552 (
F))
Motor Vehicle Sales and Use Tax; reduction if motor vehicle is purchased for business purposes. Amending §§ 58.1-2401 and 58.1-2405. (Patron-
Alexander,
HB 1551 (
F))
Motor Vehicle Sales and Use Tax; revenue from rental taxes deposited into Transportation Trust Fund. Amending § 58.1-2425. (Patron-
Cole,
HB 1636 (
F))
Neighborhood Assistance Act; increases tax credits. Amending § 63.2-2006. (Patron-
Hamilton,
HB 2041 (Chapter
82))
Nonresident contractor; procedures for withholding taxes. Adding §§ 58.1-487.01 through 58.1-487.06. (Patron-
Parrish,
HB 2065 (
F))
Partnerships; filing of information returns. Amending §§ 58.1-391, 58.1-392 and 58.1-441; adding §§ 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 and 58.1-394. (Patron-
Albo,
HB 149 (
CD))
Payday loans; exclusions. Amending § 6.1-444. (Patron-
Williams,
SB 824 (
F))
Personal property exempt from taxation; includes farm property and products. Adding § 58.1-3606.1; repealing § 58.1-3505. (Patron-
Lewis,
HB 1464 (
CD))
Personal property tax; rate on wind turbine generating equipment of electric suppliers. Amending § 58.1-2606. (Patron-
Hanger,
SB 1011 (
F))
Personal property tax; separate classification for boats used in businesses. Amending § 58.1-3506. (Patron-
Pollard,
HB 2686 (Chapter
325);
Rerras,
SB 1273 (Chapter
271))
Personal property tax; separate classification of certain machinery and tools used in businesses. Amending § 58.1-3506; adding § 58.1-3508.2. (Patron-
Reynolds,
SB 1279 (Chapter
357))
Personal property tax relief; reimbursement to localities. Amending § 58.1-3524. (Patron-
Mims,
SB 781 (
F))
Personal Property Tax Relief Act of 1998; changes in provisions. Amending §§ 58.1-3506, 58.1-3506.1, 58.1-3523, 58.1-3524 and 58.1-3912; repealing fifth enactment of Chapter 1, 2004 Sp. I Acts. (Patron-
Bell,
HB 2257 (
I) See
HB1654;
Reynolds,
SB 737 (
F))
Personal Property Tax Relief Act of 1998; gradually increases amount of car tax relief to 100% of reimbursable amount. Amending §§ 30-133, 58.1-3506, 58.1-3523 and 58.1-3524; repealing §§ 58.1-3506.1, 58.1-3523, 58.1-3524, 58.1-3912, and second, third, fourth, fifth, sixth and seventh enactments of Chapter 1, 2004 Sp. I Acts. (Patron-
Lingamfelter,
HB 1654 (
F))
Personal Property Tax Relief Act of 1998; repealed, numerous changes to various taxes. Amending §§ 3.1-1111, 15.2-1104.1, 30-133, 46.2-623, 58.1-3, 58.1-303, 58.1-320, 58.1-321, 58.1-324, 58.1-435, 58.1-438.1, 58.1-439, 58.1-439.4, 58.1-439.6, 58.1-439.9, 58.1-439.10, 58.1-439.11, 58.1-439.13, 58.1-439.14, 58.1-490, 58.1-512, 58.1-602, 58.1-603, 58.1-609.10, 58.1-610, 58.1-612, 58.1-615, 58.1-623, 58.1-629, 58.1-901, 58.1-1720, 58.1-2401, 58.1-2402, 58.1-2405, 58.1-3506, 58.1-3506.1, 58.1-3510.1, 58.1-3510.3, 58.1-3818, 58.1-3912, 59.1-280 and 63.2-2003; adding § 58.1-322.3; repealing §§ 15.2-1636.20, 58.1-315, 58.1-322, 58.1-331, 58.1-334, 58.1-337, 58.1-338, 58.1-339, 58.1-339.2 through 58.1-339.10, 58.1-608.1, 58.1-609.2, 58.1-609.3, 58.1-609.5, 58.1-609.6, 58.1-609.11, 58.1-609.13, 58.1-611.1, 58.1-3523 through 58.1-3536, 58.1-3700 through 58.1-3735 and 58.1-3916.01. (Patron-
Louderback,
HB 2494 (
F))
Public-Private Education Investment Tax Credit; created. Adding §§ 58.1-439.18 through 58.1-439.21. (Patron-
Saxman,
HB 2914 (
F))
Rail Enhancement Fund; portion of tax on motor vehicle rentals to be deposited therein, Rail Advisory Board established. Amending §§ 33.1-221.1:1.1 and 58.1-2425; adding § 33.1-391.3:1. (Patron-
May,
HB 2596 (Chapter
323))
Real estate assessments; consideration of federal or state restrictions. Adding § 58.1-3295. (Patron-
Suit,
HB 2453 (
F))
Real estate tax; allows localities to increase amount of income on sliding scale for elderly or disabled. Amending §§ 58.1-3211 and 58.1-3212. (Patron-
Quayle,
SB 1042 (
F))
Real estate tax; alternative payment schedules for elderly and handicapped. Adding § 58.1-3916.02. (Patron-
Colgan,
SB 645 (
CD))
Real estate tax; changes in local relief programs. Amending § 58.1-3211. (Patron-
Wagner,
SB 1051 (Chapter
224))
Real estate tax; deferral for certain disabled military veterans. Amending § 58.1-3211. (Patron-
Deeds,
SB 248 (
CD))
Real estate tax; definition of open or common space. Amending § 58.1-3284.1. (Patron-
Norment,
SB 896 (Chapter
218))
Recordation tax; additional distribution to localities. Amending § 58.1-816. (Patron-
Lewis,
HB 174 (
CD);
Lewis,
HB 1684 (
F))
Recordation tax; certain revenues deposited into Transportation Trust Fund. Adding § 58.1-815.4. (Patron-
Lingamfelter,
HB 2292 (
F))
Recordation tax; collection to be transferred to Water Quality Improvement Fund. Amending §§ 2.2-1514, 10.1-2128 and 10.1-2133; adding § 58.1-818. (Patron-
Hanger,
SB 1142 (
I) See
SB1235)
Recordation tax; limits fee imposed by cities and counties. Amending §§ 58.1-3800, 58.1-3801, 58.1-3803 and 58.1-3804. (Patron-
Cosgrove,
HB 1566 (
F);
Blevins,
SB 920 (
F))
Residential development impact fee; applicable to any locality. Adding § 58.1-3851. (Patron-
Marshall, R.G.,
HB 748 (
CD))
Retail Sales and Use Tax; allows a portion of revenues from watercraft sales for recreational and environmental projects in City of Hampton. Amending §§ 29.1-103, 29.1-110, 58.1-638 and 58.1-1410; adding § 29.1-101.02. (Patron-
Ward,
HB 2743 (
F);
Locke,
SB 759 (
F))
Retail Sales and Use Tax; Department of Taxation to study state and local exemptions. (Patron-
Hamilton,
HJR 128 (
CD))
Retail Sales and Use Tax; eliminates collection and remittance by vendors. Amending § 58.1-615. (Patron-
McDougle,
HB 1876 (
F))
Retail Sales and Use Tax; exemptions include automobile refinishing repair materials. Amending § 58.1-602. (Patron-
Lingamfelter,
HB 2762 (Chapter
121))
Retail Sales and Use Tax; exemptions include certain contractors. Amending § 58.1-609.3. (Patron-
Blevins,
SB 917 (
F))
Retail Sales and Use Tax; exemptions include certain energy efficient products. Amending § 58.1-609.1. (Patron-
McDougle,
HB 1279 (
CD))
Retail Sales and Use Tax; exemptions include certain flags. Amending § 58.1-609.1. (Patron-
Frederick,
HB 1535 (
F))
Retail Sales and Use Tax; exemptions include certain nonprofit educational institutions for purchase of services, report. Amending § 58.1-609.11. (Patron-
Saslaw,
SB 1105 (Chapter
42))
Retail Sales and Use Tax; exemptions include certain nonprofit entities, report. Amending § 58.1-609.11. (Patron-
Hugo,
HB 2100 (Chapter
89))
Retail Sales and Use Tax; exemptions include certain public transportation services. Amending § 58.1-609.1. (Patron-
Ware, O.,
HB 2599 (Chapter
116);
Lambert,
SB 1195 (Chapter
46))
Retail Sales and Use Tax; exemptions include certain truck trailers and cargo containers. (Patron-
Orrock,
HB 2827 (Chapter
328))
Retail Sales and Use Tax; exemptions include emergency medical service providers. Amending § 58.1-609.3. (Patron-
Nutter,
HB 2759 (
F))
Retail Sales and Use Tax; exemptions include Farmwell Hunt Homeowners Association, Inc. Adding § 58.1-609.10.01. (Patron-
Mims,
SB 501 (
CD))
Retail Sales and Use Tax; exemptions include Loudoun Healthcare Foundation. Adding § 58.1-609.10.01. (Patron-
Mims,
SB 500 (
CD))
Retail Sales and Use Tax; exemptions include manufactured signs. Amending § 58.1-602. (Patron-
Hargrove,
HB 2774 (Chapter
122))
Retail Sales and Use Tax; exemptions include sales to nonresidents and bad debts. Amending §§ 58.1-602 and 58.1-621; adding § 58.1-604.6. (Patron-
Stosch,
SB 1219 (Chapter
355))
Retail Sales and Use Tax; exemptions include school textbooks. Amending § 58.1-609.10. (Patron-
May,
HB 2466 (
F))
Retail Sales and Use Tax; increases revenue to Transportation Trust Fund. Amending § 58.1-638. (Patron-
Cole,
HB 1610 (
F))
Retail Sales and Use Tax; limits certain percentage of revenues from a nonprofit entity to be used for administrative costs in order to maintain exempt status. Amending § 58.1-609.11. (Patron-
Purkey,
HB 311 (
CD))
Retail Sales and Use Tax; local option increase for transportation and education in localities in Northern Virginia. Amending §§ 58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, 58.1-614 and 58.1-628. (Patron-
Scott, J.M.,
HB 1092 (
CD))
Retail Sales and Use Tax; Low-Cost Airline Incentive Program, created. Amending § 58.1-638; adding § 5.1-1.8. (Patron-
Fralin,
HB 1603 (
F))
Retail Sales and Use Tax; Tax Commissioner to investigate and analyze on periodic basis, report. Adding § 58.1-609.12. (Patron-
Hull,
HB 2852 (Chapter
853))
Retail Sales and Use Tax Act; renamed Streamlined Retail Sales and Use Tax Act to conform with national agreement, report. Amending §§ 58.1-600 through 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-609.13, 58.1-610, 58.1-610.1, 58.1-611.1, 58.1-612, 58.1-613, 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, 58.1-635, 58.1-3833 and 58.1-3840; adding §§ 58.1-606.1, 58.1-606.2, 58.1-628.3, 58.1-635.1, 58.1-635.2 and 58.1-639.1. (Patron-
Hanger,
SB 1135 (
F))
Retail Sales and Use Tax Act; renamed Streamlined Retail Sales and Use Tax Act to conform with national agreement, report. Amending §§ 58.1-600 through 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-609.13, 58.1-610, 58.1-610.1, 58.1-611.1, 58.1-612 through 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, 58.1-626, 58.1-635, 58.1-3833 and 58.1-3840; adding §§ 58.1-606.1, 58.1-606.2, 58.1-628.2, 58.1-635.1, 58.1-635.2 and 58.1-639.1; repealing §§ 58.1-627 and 58.1-628. (Patron-
Watts,
HB 788 (
CD);
Hanger,
SB 514 (
CD))
Solid waste disposal fees; included on real estate tax bills. Amending § 58.1-3912. (Patron-
Phillips,
HB 2408 (Chapter
922))
Tax information; allows Tax Commissioner to share with Department of Medical Assistance Services. Amending § 58.1-3. (Patron-
Miller,
HB 2719 (
F))
Tax information; General Assembly members regarding constituent at request thereof, confidentiality. Amending § 58.1-3. (Patron-
Bolling,
SB 1303 (
F))
Tax preferences outside of Title 58.1; Code Commission to identify, report. (Patron-
Chichester,
SJR 308 (
P))
Tax reform; changes in provisions for income tax, sales and use tax, estate tax, and local license taxes. Amending §§ 15.2-1104.1, 58.1-320, 58.1-321, 58.1-324, 58.1-602, 58.1-603, 58.1-604, 58.1-608.3, 58.1-609.1, 58.1-610, 58.1-612, 58.1-615, 58.1-623, 58.1-627, 58.1-628, 58.1-629, 58.1-638, 58.1-901, 58.1-1720, 58.1-3510.1, 58.1-3510.3 and 58.1-3818; repealing §§ 58.1-322, 58.1-322.2, 58.1-331 through 58.1-339.10, 58.1-608.1, 58.1-609.2, 58.1-609.3, 58.1-609.5, 58.1-609.6, 58.1-609.9, 58.1-609.10, 58.1-609.11, 58.1-609.13, 58.1-610.1, 58.1-611.1 and 58.1-3700 through 58.1-3735. (Patron-
Louderback,
HB 108 (
CD))
Tax reform; changes in provisions for personal property, and sales and use taxes. Amending §§ 30-133, 46.2-623, 58.1-603, 58.1-604, 58.1-604.1, 58.1-605, 58.1-606, 58.1-614, 58.1-3506, 58.1-3506.1 and 58.1-3912; adding § 58.1-3505.1; repealing §§ 15.2-1636.20, 58.1-3523, 58.1-3524, 58.1-3534 and 58.1-3535. (Patron-
Bell,
SB 1224 (
F))
Tax relief; joint subcommittee to study homestead exemptions and alternatives for elderly and disabled. (Patron-
Rapp,
HJR 743 (
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 (
CD))
Taxes, assessments and fees; joint subcommittee to study those which generate little revenue. (Patron-
Spruill,
HJR 656 (
P))
Taxpayer Surplus Relief Fund; created. Amending § 2.2-1829. (Patron-
O’Bannon,
HB 2233 (
F))
Telework Council; created, telecommuting tax credits for certain employers. Adding §§ 2.2-2690 and 58.1-339.11. (Patron-
Scott, J.M.,
HB 2893 (
F))
Tobacco manufacturers, small; incentive payments to be made to manufacturers of domestic leaf annually by State. Amending § 32.1-366; adding §§ 3.1-336.2:1, 3.1-336.2:2 and 58.1-439.15:01. (Patron-
Hogan,
HB 2919 (Chapter
899);
Puckett,
SB 1332 (Chapter
901))
Tobacco products tax; changes in provisions. Amending §§ 58.1-1021.01 through 58.1-1021.04; adding §§ 58.1-1021.04:1 through 58.1-1021.04:5. (Patron-
Ware, R.L.,
HB 1885 (Chapter
71))
Tobacco products tax; definitions. Amending § 58.1-1021.01. (Patron-
Ware, R.L.,
HB 1887 (
F))
Transient occupancy tax; imposition in Coalfield region. Adding §§ 58.1-645 and 58.1-646. (Patron-
Phillips,
HB 2817 (
F))
Transient occupancy tax; imposition in Counties of Craig and Prince George. Amending § 58.1-3819. (Patron-
Ingram,
HB 1965 (Chapter
76))
Transient occupancy tax; imposition in Craig County. Amending § 58.1-3819. (Patron-
Shuler,
HB 1515 (
F))
Transient occupancy tax; imposition in Nelson County. Amending § 58.1-3819. (Patron-
Deeds,
SB 375 (
CD))
Transient occupancy tax; imposition only for occupancy of any room or space for overnight accommodations. Adding § 58.1-3826. (Patron-
Watkins,
SB 793 (Chapter
20))
Transportation funds; to be used for administrating, planning, etc. roads for State and localities. Amending § 2.2-1509.2; adding § 58.1-2510.1; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-
Chichester,
SB 1325 (
I) See
SB1324)
Underground relocation of utilities; certain localities may impose special assessments therefor. Amending § 15.2-2404. (Patron-
May,
HB 2878 (Chapter
854))
Unemployment tax rate; penalties for transferring any trade or business for a lower tax rate. Amending §§ 60.2-500 and 60.2-622; adding §§ 18.2-204.3 and 60.2-536.1 through 60.2-536.5. (Patron-
Purkey,
HB 2137 (Chapter
91);
Miller,
SB 1201 (Chapter
47))
Utility tax; imposition on local consumers in Town of Dumfries for mobile phone usage. Amending § 58.1-3812. (Patron-
Colgan,
SB 801 (Chapter
206))