VA HB154 | 2012 | Regular Session

Status

Completed Legislative Action
Sponsorship: Partisan Bill (Republican 2)
Status: Passed on March 6 2012 - 100% progression
Action: 2012-03-06 - Governor: Acts of Assembly Chapter text (CHAP0086)
Text: Latest bill text (Chaptered) [HTML]

Summary

Apportionment of corporate income tax; retail companies. Requires retail companies to use a formula for apportioning taxable income to the Commonwealth based on multiplying their income by the sales factor. The provisions of the bill would be effective for tax years beginning on or after July 1, 2012, and would be phased in with the apportionment formula having a 100 percent sales factor by 2015.

Tracking Information

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Title

Income tax, corporate; requires retail companies to use single-sales factor apportionment formula.

Sponsors


Roll Calls

2012-02-17 - Senate - Senate: Passed Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2012-02-16 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2012-02-15 - Senate - Senate: Reported from Finance (15-Y 0-N) (Y: 15 N: 0 NV: 0 Abs: 0) [PASS]
2012-02-09 - House - House: VOTE: PASSAGE (97-Y 1-N) (Y: 99 N: 1 NV: 2 Abs: 0) [PASS]
2012-02-06 - House - House: Reported from Finance with amendment (20-Y 2-N) (Y: 21 N: 2 NV: 0 Abs: 0) [PASS]
2012-02-01 - House - House: Subcommittee recommends reporting with amendment(s) (9-Y 0-N) (Y: 10 N: 0 NV: 1 Abs: 0) [PASS]

History

DateChamberAction
2012-03-06 Governor: Acts of Assembly Chapter text (CHAP0086)
2012-03-06 Governor: Approved by Governor-Chapter 86 (effective 7/1/12)
2012-02-22 Senate: Signed by President
2012-02-21 House: Signed by Speaker
2012-02-21 House: Bill text as passed House and Senate (HB154ER)
2012-02-21 House: Enrolled
2012-02-17 Senate: Passed Senate (40-Y 0-N)
2012-02-17 Senate: Read third time
2012-02-16 Senate: Constitutional reading dispensed (39-Y 0-N)
2012-02-15 Senate: Reported from Finance (15-Y 0-N)
2012-02-10 Senate: Referred to Committee on Finance
2012-02-10 Senate: Constitutional reading dispensed
2012-02-09 House: VOTE: PASSAGE (97-Y 1-N)
2012-02-09 House: Read third time and passed House (97-Y 1-N)
2012-02-08 House: Printed as engrossed 12101414D-E
2012-02-08 House: Engrossed by House as amended HB154E
2012-02-08 House: Committee amendment agreed to
2012-02-08 House: Read second time
2012-02-07 House: Read first time
2012-02-06 House: Reported from Finance with amendment (20-Y 2-N)
2012-02-01 House: Subcommittee recommends reporting with amendment(s) (9-Y 0-N)
2012-01-12 House: Assigned Finance sub: Subcommittee #2
2012-01-05 House: Referred to Committee on Finance
2012-01-05 House: Prefiled and ordered printed; offered 01/11/12 12101414D

Same As/Similar To

SB49 (Same As) 2012-04-06 - Governor: Acts of Assembly Chapter text (CHAP0666)

Subjects


Code Citations

ChapterArticleSectionCitation TypeStatute Text
581408(n/a)See Bill Text
581422.1(n/a)See Bill Text

Virginia State Sources

TypeSource
Summaryhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+sum+HB154
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+HB154+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+HB154E+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+HB154ER+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+CHAP0086+hil
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+H1002V0021+HB0154
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+H10V0154+HB0154
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+HV0583+HB0154
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+S05V0164+HB0154
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+SV0495HB0154+HB0154
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+SV0499HB0154+HB0154

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