Virginia Code | Chapter 58 Article 1

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StanceStateBillStatusSummary/TitleLast Actionsort icon
VASB14VetoAdditional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construc...
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2024-04-17
Requires 2/3 members present
VAHB4VetoPlastic bag tax; distribution to towns. Provides that any town located within a county that has imposed a disposable plastic bag tax shall receive a distribution of revenues collected by the county based on the local sales tax distribution formula fo...
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2024-04-17
House sustained Governor's veto
VAHB30Enroll
75%
Budget Bill. Provides for all appropriations of the Budget submitted by the Governor of Virginia in accordance with the provisions of § 2.2-1509 of the Code of Virginia, and provides a portion of revenues for the two years ending respectively on the...
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2024-04-17
Passed by for the day
VAHB568Enroll
75%
Tax exemptions; Confederacy organizations. Eliminates the exemption from state recordation taxes for the Virginia Division of the United Daughters of the Confederacy and eliminates the tax-exempt designation for real and personal property owned by th...
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2024-04-17
Governor: Governor's Action Deadline 11:59 p.m., May 17, 2024
VAHB962Enroll
75%
Noncitizens of the United States; terminology. Removes the term "alien" as it pertains to persons who are not citizens or nationals of the United States and replaces it with synonymous language, as appropriate, throughout the Code of Virginia.
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2024-04-17
Governor: Governor's Action Deadline 11:59 p.m., May 17, 2024
VAHB805VetoAdditional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construc...
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2024-04-17
House sustained Governor's veto
VAHB790PassPurchase, possession, and sale of retail tobacco products; retail tobacco products and liquid nicotine tax; penalties. Prohibits Internet sales of liquid nicotine or nicotine vapor products, except to a retail dealer, and prohibits the sale of retail...
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2024-04-17
Enacted, Chapter 821 (effective 7/1/24)
VASB628PassCasino gaming; eligible host cities. Amends the list of cities eligible to host a casino in the Commonwealth by replacing Richmond with Petersburg. The bill also provides that the governing body of any eligible host city that holds a local referendum...
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2024-04-17
Enacted, Chapter 798 (effective 7/1/24)
VASB448VetoCannabis control; retail market; penalties. Establishes a framework for the creation of a retail marijuana market in the Commonwealth, to be administered by the Virginia Cannabis Control Authority. The bill allows the Authority to begin issuing all m...
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2024-04-17
Passed by for the day
VASB517Enroll
75%
Tax exemptions; Confederacy organizations. Eliminates the exemption from state recordation taxes for the Virginia Division of the United Daughters of the Confederacy and eliminates the tax-exempt designation for real and personal property owned by th...
[Detail][Text][Discuss]
2024-04-17
Governor: Governor's Action Deadline 11:59 p.m., May 17, 2024
VASB582PassPurchase, possession, and sale of retail tobacco products; retail tobacco products and liquid nicotine tax; penalties. Prohibits Internet sales of liquid nicotine or nicotine vapor products, except to a retail dealer, and prohibits the sale of retail...
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2024-04-17
Enacted, Chapter 796 (effective 7/1/24)
VASB477VetoBlighted and derelict properties in certain localities; rate of tax. Allows the governing body of a locality with a score of 100 or higher on the fiscal stress index to levy a real property tax on blighted and derelict properties at a rate exceeding ...
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2024-04-17
Passed by for the day
VAHB25PassAnnual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning on July 1, 2025, through July 1, 2030. During such weekend, state retail sales and use tax ...
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2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0628)
VASB116PassAnnual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning on July 1, 2025, through July 1, 2030. During such weekend, state retail sales and use tax ...
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2024-04-08
Governor: Approved by Governor-Chapter 663 (effective 7/1/25)
VAHB258PassNonjudicial sale of tax delinquent real properties; unimproved properties within urban redevelopment or revitalization zone. Allows the nonjudicial sale of tax delinquent property when such property is (i) unimproved, (ii) one-half acre or less in si...
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2024-04-08
Governor: Approved by Governor-Chapter 636 (effective 7/1/24)
VASB129PassForest Sustainability Fund; fund allocation. Provides that moneys from the Forest Sustainability Fund must be allocated proportionally among localities that forgo tax revenues as a result of the use value assessment and taxation for real estate devot...
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2024-04-08
Governor: Approved by Governor-Chapter 703 (effective 7/1/24)
VASB339PassJoint Commission on Technology and Science analysis; blockchain, digital asset mining, and cryptocurrency; report. Directs the Joint Commission on Technology and Science to conduct an analysis of and make recommendations regarding the use of blockcha...
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2024-04-08
Governor: Approved by Governor-Chapter 707 (effective 7/1/24)
VAHB944PassForest Sustainability Fund; fund allocation. Provides that moneys from the Forest Sustainability Fund must be allocated proportionally among localities that forgo tax revenues as a result of the use value assessment and taxation for real estate devot...
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2024-04-08
Governor: Approved by Governor-Chapter 699 (effective 7/1/24)
VAHB1099PassCigarettes intended to be heated; heated tobacco products; taxation. Redefines "cigarette" for state cigarette tax purposes to include "cigarettes intended to be heated" as defined in the bill and distinguished from "heated tobacco products." The bil...
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2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0611)
VAHB1518PassResearch and development expenses tax credits. Creates a step-rate reimbursement structure for the major research and development expenses tax credit in an amount equal to (i) 10 percent, up to the first $1 million, of the difference between (a) Virg...
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2024-04-08
Governor: Approved by Governor-Chapter 661 (effective 7/1/24)
VASB9PassDepartment of real estate assessment; Orange County. Authorizes Orange County to establish a department of real estate assessment and to enter into an agreement with a contiguous county or city to establish a joint department of real estate assessmen...
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2024-04-05
Governor: Acts of Assembly Chapter text (CHAP0570)
VAHB35PassFirearm safety device tax credit; definition of firearm safety device. Expands the definition of "firearm safety device" as it relates to the firearm safety device tax credit to include any device that, when installed on a firearm, is designed to pre...
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2024-04-05
Governor: Acts of Assembly Chapter text (CHAP0522)
VASB240PassProperty tax exemption; surviving spouses of armed forces members who died in the line of duty. Expands the real property tax exemption that is currently available to the surviving spouses of soldiers killed in action to the surviving spouses of sold...
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2024-04-05
Governor: Acts of Assembly Chapter text (CHAP0583)
VASB397PassGaming; posting of illegal gaming tip line information. Requires those legally authorized to sell Virginia lottery tickets or conduct charitable gaming, horse racing with pari-mutuel wagering, and casino gaming in the Commonwealth to post in a conspi...
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2024-04-05
Governor: Acts of Assembly Chapter text (CHAP0593)
VASB564PassIndividual income tax subtraction; income earned in certain localities. Directs the Department of Taxation and the Commission on Local Government to assess the need for income tax relief in double distressed localities in the Commonwealth that have e...
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2024-04-05
Governor: Approved by Governor-Chapter 599 (effective 7/1/24)
VAHB1417PassContractors; workers' compensation requirements. Removes the requirements that the governing body of a locality shall forward a signed certification to the Virginia Workers' Compensation Commission and the Commission shall conduct periodic audits of ...
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2024-04-05
Governor: Acts of Assembly Chapter text (CHAP0558)
VAHB960PassHistoric rehabilitation tax credit; maximum amount of tax credit. Increases from $5 million to $7.5 million, beginning in taxable year 2025, the maximum amount of the historic rehabilitation tax credit, including amounts carried over from prior taxab...
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2024-04-04
Governor: Acts of Assembly Chapter text (CHAP0462)
VASB556PassHistoric rehabilitation tax credit; maximum amount of tax credit. Increases from $5 million to $7.5 million, beginning in taxable year 2025, the maximum amount of the historic rehabilitation tax credit, including amounts carried over from prior taxab...
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2024-04-04
Governor: Acts of Assembly Chapter text (CHAP0512)
VAHB1503PassOmitted taxes; installment agreements. Allows the governing body of a locality to allow its treasurer or other collecting official to enter into an installment agreement lasting up to 72 months for payment of taxes by a taxpayer who has been assessed...
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2024-04-04
Governor: Acts of Assembly Chapter text (CHAP0488)
VAHB464PassRetail sales and use tax; exemptions for nonprofit entities. Increases from $1 million to $1.5 million the minimum threshold for gross revenue of a nonprofit entity that allows the Department of Taxation to require such entity to provide a financial ...
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2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0287)
VAHB525PassCasino gaming; limits on required local referendums. Provides that the governing body of any eligible host city that holds a local referendum on the question of whether casino gaming should be permitted in such city that subsequently fails shall be p...
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2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0291)
VAHB619PassMilitary centered community zones; local designation. Allows localities to establish, by ordinance, one or more military centered community zones, defined in the bill as a community that has a significant presence of military personnel living or work...
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2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0298)
VASB343PassMilitary centered community zones; local designation. Allows localities to establish, by ordinance, one or more military centered community zones, defined in the bill as a community that has a significant presence of military personnel living or work...
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2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0350)
VAHB1203PassTax credit for participating landlords. Increases from $250,000 to $500,000 the maximum amount of tax credits that may be issued to participating landlords, as defined in relevant law, each fiscal year beginning with fiscal year 2025 and provides tha...
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2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0322)
VAHB1131PassCasino gaming; eligible host city. Removes the City of Richmond as an eligible host city for casino gaming establishments in the Commonwealth.
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2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0318)
VASB541PassCasino gaming; eligible host city. Removes the City of Richmond as an eligible host city for casino gaming establishments in the Commonwealth.
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2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0359)
VASB298PassTax credit for purchase of conservation tillage and precision agricultural application equipment; sunset date. Extends the sunset date of the individual and corporate tax credit for purchase of conservation tillage and precision agricultural applicat...
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2024-03-28
Governor: Acts of Assembly Chapter text (CHAP0234)
VASB297PassAgricultural best management practices tax credit; sunset date. Extends the sunset date of the individual and corporate agricultural best management practices tax credit from January 1, 2025, to January 1, 2030.
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2024-03-28
Governor: Acts of Assembly Chapter text (CHAP0233)
VAHB1015PassAgricultural best management practices tax credit; agricultural equipment purchase tax credit; sunset date. Extends from January 1, 2025, to January 1, 2030, the sunset date of the individual and corporate agricultural best management practices incom...
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2024-03-28
Governor: Acts of Assembly Chapter text (CHAP0212)
VAHB1133PassVirginia College Savings Plan; renamed Commonwealth Savers Plan. Renames the Virginia College Savings Plan as the Commonwealth Savers Plan.
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2024-03-28
Governor: Acts of Assembly Chapter text (CHAP0217)
VAHB1488PassLocal government; standardization of public notice requirements for certain meetings, hearings, or intended actions. Standardizes the frequency with which and length of time in which notices of certain meetings, hearings, and other intended actions o...
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2024-03-28
Governor: Acts of Assembly Chapter text (CHAP0225)
VAHB574PassRecordation tax; value of interest conveyed. Provides that for purposes of recordation taxes, the value of a property interest conveyed shall be the most recent property tax assessment for such property at the time the property is conveyed. Recordat...
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2024-03-26
Governor: Acts of Assembly Chapter text (CHAP0140)
VAHB639PassReal property tax; notice of assessment changes. Provides that in certain localities, in the event that the total assessed value of real property would result in an increase of one percent or more in the total real property tax levied, the notice of ...
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2024-03-26
Governor: Acts of Assembly Chapter text (CHAP0142)
VAHB892PassDepartment of Agriculture and Consumer Services; Department of Forestry; Office of Farmland Preservation transferred. Transfers from the Department of Agriculture and Consumer Services to the Department of Forestry the Office of Farmland Preservation...
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2024-03-26
Governor: Acts of Assembly Chapter text (CHAP0146)
VAHB1508PassAssessment of omitted taxes; erroneous payments. Provides that any retail sales tax payment erroneously remitted by a taxpayer to the Department of Taxation shall be applied to the taxpayer's delinquent use tax accounts. The taxpayer must provide evi...
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2024-03-20
Governor: Acts of Assembly Chapter text (CHAP0113)
VASB709PassAssessment of omitted taxes; erroneous payments. Provides that any retail sales tax payment erroneously remitted by a taxpayer to the Department of Taxation shall be applied to the taxpayer's delinquent use tax accounts. The taxpayer must provide evi...
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2024-03-20
Governor: Acts of Assembly Chapter text (CHAP0128)
VASB483PassTangible personal property tax; indoor agriculture equipment and machinery. Specifies that farm machinery, farm equipment, and farm implements used by an indoor, closed, controlled-environment commercial agricultural facility are a class of farm mach...
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2024-03-14
Governor: Acts of Assembly Chapter text (CHAP0088)
VAHB1429PassTangible personal property tax; indoor agriculture equipment and machinery. Specifies that farm machinery, farm equipment, and farm implements used by an indoor, closed, controlled-environment commercial agricultural facility are a class of farm mach...
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2024-03-14
Governor: Acts of Assembly Chapter text (CHAP0087)
VAHB1436Engross
50%
Sales tax revenues; entertainment arena. Adds entertainment arena to the definition of public facility to allow a locality to collect all sales tax revenues generated by transactions at such a facility, provided that a locality owns an interest in th...
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2024-03-09
To Senate Finance and Appropriations Committee
VASB616PassDepartment of Agriculture and Consumer Services; Department of Forestry; Office of Farmland Preservation transferred. Transfers from the Department of Agriculture and Consumer Services to the Department of Forestry the Office of Farmland Preservation...
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2024-03-08
Governor: Acts of Assembly Chapter text (CHAP0010)
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