Virginia House Bill 1481 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Bipartisan Bill
Status: Passed on March 23 2023 - 100% progression
Action: 2023-03-23 - Governor: Acts of Assembly Chapter text (CHAP0405)
Text: Latest bill text (Chaptered) [HTML]

Taxation of corporations; apportionment; Internet root infrastructure providers. Provides that Internet root infrastructure providers, defined in the bill, that meet certain criteria and choose to enter into a memorandum of understanding with the Virginia Economic Development Partnership Authority may use a hybrid sales factor in their income apportionment calculations when filing Virginia corporate income tax returns. The bill is effective for taxable years beginning on and after January 1, 2023, provided that the provider and the Authority enter into an MOU no later than December 1, 2023.

Internet root infrastructure providers; taxation of corporations, apportionment.

Del. Lee Ware [R]

Del. Kenneth Plum [D]

2023-02-15 - House - House: VOTE: Adoption (96-Y 0-N) (Y: 96 N: 0 NV: 0 Abs: 4) [PASS]
2023-02-15 - Senate - Senate: Passed Senate with substitute (39-Y 0-N 1-A) (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2023-02-14 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2023-02-14 - Senate - Senate: Reported from Finance and Appropriations with substitute (15-Y 0-N 1-A) (Y: 15 N: 0 NV: 1 Abs: 0) [PASS]
2023-02-07 - House - House: VOTE: Block Vote Passage (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-03 - House - House: Reported from Appropriations with substitute (21-Y 0-N) (Y: 21 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-01 - House - House: Reported from Finance with substitute (22-Y 0-N) (Y: 22 N: 0 NV: 0 Abs: 0) [PASS]
2023-01-30 - House - House: Subcommittee recommends reporting with substitute (8-Y 0-N) (Y: 8 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2023-03-23		Governor: Acts of Assembly Chapter text (CHAP0405)
2023-03-23		Governor: Approved by Governor-Chapter 405 (effective - see bill)
2023-03-02		Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
2023-03-02	House	Enrolled Bill communicated to Governor on March 2, 2023
2023-02-21	Senate	Signed by President
2023-02-20	House	Signed by Speaker
2023-02-20	House	Bill text as passed House and Senate (HB1481ER)
2023-02-20	House	Enrolled
2023-02-15	House	VOTE: Adoption (96-Y 0-N)
2023-02-15	House	Senate substitute agreed to by House 23106803D-S1 (96-Y 0-N)
2023-02-15	House	Passed by temporarily
2023-02-15	Senate	Passed Senate with substitute (39-Y 0-N 1-A)
2023-02-15	Senate	Engrossed by Senate - committee substitute HB1481S1
2023-02-15	Senate	Committee substitute agreed to 23106803D-S1
2023-02-15	Senate	Reading of substitute waived
2023-02-15	Senate	Read third time
2023-02-14	Senate	Constitutional reading dispensed (40-Y 0-N)
2023-02-14	Senate	Committee substitute printed 23106803D-S1
2023-02-14	Senate	Reported from Finance and Appropriations with substitute (15-Y 0-N 1-A)
2023-02-08	Senate	Referred to Committee on Finance and Appropriations
2023-02-08	Senate	Constitutional reading dispensed
2023-02-07	House	VOTE: Block Vote Passage (99-Y 0-N)
2023-02-07	House	Read third time and passed House BLOCK VOTE (99-Y 0-N)
2023-02-06	House	Engrossed by House - committee substitute HB1481H2
2023-02-06	House	Committee on Appropriations substitute agreed to 23106036D-H2
2023-02-06	House	Committee on Finance substitute rejected 23105234D-H1
2023-02-06	House	Read second time
2023-02-06	House	Passed by temporarily
2023-02-05	House	Read first time
2023-02-03	House	Committee substitute printed 23106036D-H2
2023-02-03	House	Reported from Appropriations with substitute (21-Y 0-N)
2023-02-01	House	Referred to Committee on Appropriations
2023-02-01	House	Committee substitute printed 23105234D-H1
2023-02-01	House	Reported from Finance with substitute (22-Y 0-N)
2023-01-30	House	Subcommittee recommends reporting with substitute (8-Y 0-N)
2023-01-19	House	Assigned Finance sub: Subcommittee #1
2022-12-30	House	Referred to Committee on Finance
2022-12-30	House	Prefiled and ordered printed; offered 01/11/23 23101101D

SB1349 (Same As) 2023-03-23 - Governor: Acts of Assembly Chapter text (CHAP0406)
SB1349 (Same As) 2023-03-23 - Governor: Acts of Assembly Chapter text (CHAP0406)

Chapter	Article	Section	Citation Type	Statute Text
58	1	416	(n/a)	See Bill Text

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB1481
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1481+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1481H1+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1481H2+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1481S1+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1481ER+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0405+hil
Amendment	https://committees.lis.virginia.gov/pdfs/drafts/23105234D.pdf
Amendment	https://committees.lis.virginia.gov/pdfs/23105234D.pdf
Amendment	https://committees.lis.virginia.gov/pdfs/drafts/23106803D.pdf
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+HB1481F161+PDF
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+HB1481FH2161+PDF
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+HB1481FER161+PDF
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+H1001V0017+HB1481
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+H10V0069+HB1481
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+H02V0077+HB1481
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+HV1499+HB1481
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+S05V0366+HB1481
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0457HB1481+HB1481
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0473HB1481+HB1481
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+HV1855+HB1481