VA HB1685 | 2023 | Regular Session

Status

Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on March 16 2023 - 100% progression
Action: 2023-03-16 - Governor: Acts of Assembly Chapter text (CHAP0014)
Text: Latest bill text (Chaptered) [HTML]

Summary

Local business taxes; penalties. Requires license application forms to include the due date for the application and the amount of the penalty charged for late application filing, the underpayment of estimated tax, and the late payment of tax. The bill requires the assessing official, upon assessing any such penalty or any interest, to notify the affected taxpayer of the amount of such penalty, any interest assessed, and the total amount of tax owed. This bill is a recommendation of the Small Business Commission. Local business taxes; penalties. Requires license application forms to include the due date for the application and the amount of the penalty charged for late application filing, the underpayment of estimated tax, and the late payment of tax. The bill requires the assessing official, upon assessing any such penalty or any interest, to notify the affected taxpayer of the amount of such penalty, any interest assessed, and the total amount of tax owed. This bill is a recommendation of the Small Business Commission.

Tracking Information

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Title

Business local; taxes, penalties.

Sponsors


Roll Calls

2023-02-10 - Senate - Senate: Passed Senate (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-09 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2023-02-08 - Senate - Senate: Reported from Finance and Appropriations (15-Y 0-N 1-A) (Y: 15 N: 0 NV: 1 Abs: 0) [PASS]
2023-01-31 - House - House: VOTE: (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2023-01-25 - House - House: Reported from Finance with substitute (22-Y 0-N) (Y: 22 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2023-03-16 Governor: Acts of Assembly Chapter text (CHAP0014)
2023-03-16 Governor: Approved by Governor-Chapter 14 (effective 7/1/23)
2023-02-27 Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
2023-02-27HouseEnrolled Bill communicated to Governor on February 27, 2023
2023-02-14SenateSigned by President
2023-02-14HouseSigned by Speaker
2023-02-14HouseBill text as passed House and Senate (HB1685ER)
2023-02-14HouseEnrolled
2023-02-10SenatePassed Senate (39-Y 0-N)
2023-02-10SenateRead third time
2023-02-09SenateConstitutional reading dispensed (40-Y 0-N)
2023-02-08SenateReported from Finance and Appropriations (15-Y 0-N 1-A)
2023-02-01SenateReferred to Committee on Finance and Appropriations
2023-02-01SenateConstitutional reading dispensed
2023-01-31HouseVOTE: (99-Y 0-N)
2023-01-31HouseRead third time and passed House BLOCK VOTE (99-Y 0-N)
2023-01-30HouseEngrossed by House - committee substitute HB1685H1
2023-01-30HouseCommittee substitute agreed to 23105427D-H1
2023-01-30HouseRead second time
2023-01-27HouseRead first time
2023-01-25HouseCommittee substitute printed 23105427D-H1
2023-01-25HouseReported from Finance with substitute (22-Y 0-N)
2023-01-13HouseAssigned Finance sub: Subcommittee #2
2023-01-09HouseReferred to Committee on Finance
2023-01-09HousePrefiled and ordered printed; offered 01/11/23 23100943D

Subjects


Code Citations

ChapterArticleSectionCitation TypeStatute Text
5813703.1(n/a)See Bill Text
5813916(n/a)See Bill Text

Virginia State Sources

TypeSource
Summaryhttps://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB1685
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1685+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1685H1+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1685ER+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0014+hil
Amendmenthttps://committees.lis.virginia.gov/pdfs/drafts/23105141D.pdf
Amendmenthttps://committees.lis.virginia.gov/pdfs/drafts/23105427D.pdf
Supplementhttps://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+HB1685F164+PDF
Supplementhttps://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+HB1685F161+PDF
Supplementhttps://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+HB1685FH1161+PDF
Supplementhttps://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+HB1685FER161+PDF
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+H10V0030+HB1685
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+HV1213+HB1685
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+S05V0330+HB1685
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0402HB1685+HB1685
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0415HB1685+HB1685

Bill Comments

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