| VA | HB4 | Veto | Plastic 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...
[Detail][Text][Discuss] | 2024-04-17
House sustained Governor's veto |
| VA | HB568 | Enroll
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 |
| VA | HB805 | Veto | Additional 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...
[Detail][Text][Discuss] | 2024-04-17
House sustained Governor's veto |
| VA | HB790 | Pass | Purchase, 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...
[Detail][Text][Discuss] | 2024-04-17
Governor: Acts of Assembly Chapter text (CHAP0821) |
| VA | HB25 | Pass | Annual 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 ...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0628) |
| VA | HB258 | Pass | Nonjudicial 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...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0636) |
| VA | HB944 | Pass | Forest 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...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0699) |
| VA | HB1099 | Pass | Cigarettes 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...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0611) |
| VA | HB1211 | Pass | Tax assessment districts; petition by parcel owners. Changes the threshold for petitioning a city or town for establishment of a tax assessment district from not less than three-fourths of the landowners affected to the owners of not less than three-...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0740) |
| VA | HB1502 | Pass | Tangible personal property tax; classification; certain vehicles. Removes the sunset on authorization for localities to assign a rate of tax or assessment different from the general tangible personal property rate on certain automobiles, trucks, moto...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0660) |
| VA | HJR45 | Pass | Constitutional amendment (second reference); real property tax exemption; surviving spouses of soldiers who died in the line of duty. Expands the current tax exemption for real property available to the surviving spouses of soldiers killed in action ...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0777) |
| VA | HB1518 | Pass | Research 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...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0661) |
| VA | HB35 | Pass | Firearm 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...
[Detail][Text][Discuss] | 2024-04-05
Governor: Acts of Assembly Chapter text (CHAP0522) |
| VA | HB1417 | Pass | Contractors; 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 ...
[Detail][Text][Discuss] | 2024-04-05
Governor: Acts of Assembly Chapter text (CHAP0558) |
| VA | HB558 | Pass | Constitutional amendment (voter referendum); real property tax exemption; surviving spouses of soldiers who died in the line of duty. Provides for a referendum at the November 5, 2024, election to approve or reject an amendment to the Constitution of...
[Detail][Text][Discuss] | 2024-04-04
Governor: Acts of Assembly Chapter text (CHAP0394) |
| VA | HB960 | Pass | Historic 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...
[Detail][Text][Discuss] | 2024-04-04
Governor: Acts of Assembly Chapter text (CHAP0462) |
| VA | HB1503 | Pass | Omitted 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...
[Detail][Text][Discuss] | 2024-04-04
Governor: Acts of Assembly Chapter text (CHAP0488) |
| VA | HB464 | Pass | Retail 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 ...
[Detail][Text][Discuss] | 2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0287) |
| VA | HB525 | Pass | Casino 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...
[Detail][Text][Discuss] | 2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0291) |
| VA | HB619 | Pass | Military 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...
[Detail][Text][Discuss] | 2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0298) |
| VA | HB1203 | Pass | Tax 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...
[Detail][Text][Discuss] | 2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0322) |
| VA | HB1131 | Pass | Casino gaming; eligible host city. Removes the City of Richmond as an eligible host city for casino gaming establishments in the Commonwealth.
[Detail][Text][Discuss] | 2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0318) |
| VA | HB1015 | Pass | Agricultural 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...
[Detail][Text][Discuss] | 2024-03-28
Governor: Acts of Assembly Chapter text (CHAP0212) |
| VA | HB574 | Pass | Recordation 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...
[Detail][Text][Discuss] | 2024-03-26
Governor: Acts of Assembly Chapter text (CHAP0140) |
| VA | HB639 | Pass | Real 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 ...
[Detail][Text][Discuss] | 2024-03-26
Governor: Acts of Assembly Chapter text (CHAP0142) |
| VA | HB1508 | Pass | Assessment 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...
[Detail][Text][Discuss] | 2024-03-20
Governor: Acts of Assembly Chapter text (CHAP0113) |
| VA | HB1429 | Pass | Tangible 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...
[Detail][Text][Discuss] | 2024-03-14
Governor: Acts of Assembly Chapter text (CHAP0087) |
| VA | HB1436 | Engross
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...
[Detail][Text][Discuss] | 2024-03-09
To Senate Finance and Appropriations Committee |
| VA | HB590 | Fail | Regulation of electronic gaming devices; penalties. Authorizes and specifies the licensing requirements for the manufacture, distribution, operation, hosting, and playing of electronic gaming devices, as defined in the bill, under the regulatory auth...
[Detail][Text][Discuss] | 2024-03-09
Failed to pass in House |
| VA | HB261 | Engross
50% | Income tax; rolling conformity. Provides that when Virginia does not conform on a rolling basis to federal tax laws due to any changes in a single act of Congress with an impact of more than $15 million on revenues in the year in which the amendment ...
[Detail][Text][Discuss] | 2024-02-27
To Senate Finance and Appropriations Committee |
| VA | HB339 | Engross
50% | Motor vehicle sales and use tax; exemptions; transfers; limited liability companies. Provides that no motor vehicle sales and use tax shall be imposed on vehicle transfers from (i) an individual, partnership, or limited liability company to a corpora...
[Detail][Text][Discuss] | 2024-02-27
Passed by indefinitely in Finance and Appropriations (15-Y 0-N) |
| VA | HB414 | Engross
50% | Land records; recording and indexing fees. Provides that no clerk of a circuit court shall assess separate recording and indexing fees for one document that contains two or more instruments that may serve independent legal purposes, including a recor...
[Detail][Text][Discuss] | 2024-02-27
Passed by indefinitely in Finance and Appropriations (15-Y 0-N) |
| VA | HB785 | Engross
50% | Tax exempt property; energy storage systems. Clarifies the tax treatment of energy storage systems. The bill strikes language that overrides the provision requiring the amount of tax exemption for energy storage systems to be 100 percent if the taxin...
[Detail][Text][Discuss] | 2024-02-27
Passed by indefinitely in Finance and Appropriations (15-Y 0-N) |
| VA | HB1483 | Engross
50% | Local tax; penalties and interest. Requires localities to apply voluntary payments made by a taxpayer to the tax return that accompanies such payment or according to instructions sent with such payment. The bill also states that a city's director of ...
[Detail][Text][Discuss] | 2024-02-27
Passed by indefinitely in Finance and Appropriations (15-Y 0-N) |
| VA | HB1535 | Engross
50% | Food and beverage tax; meals tax; discount. Allows a county, city, or town to provide a commission to a business for collecting and remitting to the locality a meals tax or a food and beverage tax regardless of whether the business is delinquent on t...
[Detail][Text][Discuss] | 2024-02-27
Passed by indefinitely in Finance and Appropriations (15-Y 0-N) |
| VA | HB195 | Engross
50% | Gaming in the Commonwealth; prohibition on use Gaming in the Commonwealth; prohibition on use of term "casino" by non-casino gaming operators; civil penalties. Prohibits any applicant for licensure or any person licensed or permitted to conduct chari...
[Detail][Text][Discuss] | 2024-02-21
Failed to report (defeated) in General Laws and Technology (7-Y 7-N 1-A) |
| VA | HB510 | Engross
50% | Surplus line broker taxes. Provides that any surplus lines broker or any person required to be licensed as one shall not be subject to the annual taxes, license taxes, or penalties under current law for any policy of insurance procured during the pre...
[Detail][Text][Discuss] | 2024-02-21
To Senate Finance and Appropriations Committee |
| VA | HB60 | Intro
25% | Sales tax; school construction. Adds Prince Edward County to the list of localities that, under current law, are authorized to impose an additional local sales and use tax at a rate not to exceed one percent, with the revenue used only for capital pr...
[Detail][Text][Discuss] | 2024-02-13
To House Finance Committee |
| VA | HB152 | Intro
25% | Land preservation tax credit. Increases from $1 million to $1.5 million the threshold credit amount that triggers verification by the Department of Conservation and Recreation of the conservation value of a land donation. The bill exempts certain sta...
[Detail][Text][Discuss] | 2024-02-13
To House Agriculture, Chesapeake and Natural Resources Committee |
| VA | HB226 | Intro
25% | Omitted 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...
[Detail][Text][Discuss] | 2024-02-13
To House Rules Committee |
| VA | HB89 | Intro
25% | Taxation; rate of interest. Provides that (i) the rate of interest on omitted taxes and assessments is equal to the Underpayment Rate established by the Internal Revenue Code and (ii) the rate of interest on refunds is equal to the Overpayment Rate f...
[Detail][Text][Discuss] | 2024-02-13
To House Finance Committee |
| VA | HB197 | Intro
25% | Tax credit; solar energy equipment. Establishes a nonrefundable income tax credit for taxable years 2024 through 2028 for individuals who incur allowable expenses, as defined in the bill, for the purchase and installation of solar energy equipment, a...
[Detail][Text][Discuss] | 2024-02-13
To House Finance Committee |
| VA | HB165 | Intro
25% | Income tax deduction; union dues. Provides an income tax deduction beginning in taxable year 2024 for the amount paid by an individual for union dues for participation in a labor organization.
[Detail][Text][Discuss] | 2024-02-13
To House Finance Committee |
| VA | HB193 | Intro
25% | Sales tax; additional local tax for schools; Stafford County. Adds Stafford County to the list of localities that are authorized to impose an additional local sales tax at a rate not to exceed one percent in order to provide revenue for the construct...
[Detail][Text][Discuss] | 2024-02-13
To House Finance Committee |
| VA | HB263 | Intro
25% | Sales and use tax; accommodations for transients. Provides that the term "retail sale" shall include the sale of accommodations to transients for less than 30 days. Under current law, "retail sale" includes such sales to transients for less than 90 d...
[Detail][Text][Discuss] | 2024-02-13
To House Finance Committee |
| VA | HB458 | Intro
25% | Additional 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...
[Detail][Text][Discuss] | 2024-02-13
To House Finance Committee |
| VA | HB302 | Intro
25% | Firearm safety device tax credit; definitions. Defines an "eligible transaction" for purposes of the firearm safety device tax credit as one in which a taxpayer purchases one or more firearm safety devices from a commercial retailer, as defined in th...
[Detail][Text][Discuss] | 2024-02-13
To House Finance Committee |
| VA | HB262 | Intro
25% | Classification of land and improvements for tax purposes; localities. Reclassifies improvements to real property located in any locality as a separate class of real property and authorizes any locality to impose a real property tax on improvements to...
[Detail][Text][Discuss] | 2024-02-13
To House Finance Committee |
| VA | HB600 | Intro
25% | Additional 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...
[Detail][Text][Discuss] | 2024-02-13
To House Finance Committee |
| VA | HB483 | Intro
25% | Income tax exclusion; veteran student loan forgiveness. Eliminates the sunset date and expands eligibility for the income tax exclusion for any income received by a disabled veteran of the Armed Forces of the United States from the discharge of feder...
[Detail][Text][Discuss] | 2024-02-13
To House Finance Committee |
