Virginia House Bill 1927 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 5-0)
Status: Passed on March 22 2023 - 100% progression
Action: 2023-03-22 - Governor: Acts of Assembly Chapter text (CHAP0163)
Text: Latest bill text (Chaptered) [HTML]

Filing of tax returns or payment of taxes by mail. Provides that a remittance of a tax return or a tax payment shall be deemed to have been timely received if, through no fault of the taxpayer, no postmark is affixed or the postmark affixed by the United States Postal Service is illegible or bears no date and such tax return or payment is received within five days of the due date. The bill also provides that no penalty or interest shall be imposed (i) if a taxpayer provides evidence that a tax return filing or a tax payment was timely by producing a United States Postal Service Certificate of Mailing, or other proof of mailing, showing such return was filed or such payment was made on time or (ii) if a taxpayer's failure to file a return or to pay a tax to a locality was the fault of the United States Postal Service. Filing of tax returns or payment of taxes by mail. Provides that a remittance of a tax return or a tax payment shall be deemed to have been timely received if, through no fault of the taxpayer, no postmark is affixed or the postmark affixed by the United States Postal Service is illegible or bears no date and such tax return or payment is received within five days of the due date. The bill also provides that no penalty or interest shall be imposed (i) if a taxpayer provides evidence that a tax return filing or a tax payment was timely by producing a United States Postal Service Certificate of Mailing, or other proof of mailing, showing such return was filed or such payment was made on time or (ii) if a taxpayer's failure to file a return or to pay a tax to a locality was the fault of the United States Postal Service.

Tax returns; filing returns or payment of taxes by mail.

Sen. Tara Durant [R]	Del. Ellen Campbell [R]	Del. Phillip Scott [R]	Del. Wendell Walker [R]
Del. Wren Williams [R]

2023-02-21 - House - House: VOTE: Adoption (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-17 - Senate - Senate: Passed Senate with amendment (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-16 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2023-02-15 - Senate - Senate: Reported from Finance and Appropriations with amendment (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2023-02-07 - House - House: VOTE: Passage (98-Y 0-N) (Y: 98 N: 0 NV: 0 Abs: 2) [PASS]
2023-02-01 - House - House: Reported from Finance (21-Y 1-N) (Y: 21 N: 1 NV: 0 Abs: 0) [PASS]
2023-01-30 - House - House: Subcommittee recommends reporting (8-Y 0-N) (Y: 8 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2023-03-22		Governor: Acts of Assembly Chapter text (CHAP0163)
2023-03-22		Governor: Approved by Governor-Chapter 163 (effective 7/1/23)
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
2023-02-24	House	Bill text as passed House and Senate (HB1927ER)
2023-02-24	House	Enrolled
2023-02-21	House	VOTE: Adoption (99-Y 0-N)
2023-02-21	House	Senate amendment agreed to by House (99-Y 0-N)
2023-02-17	Senate	Passed Senate with amendment (39-Y 0-N)
2023-02-17	Senate	Engrossed by Senate as amended
2023-02-17	Senate	Committee amendment agreed to
2023-02-17	Senate	Reading of amendment waived
2023-02-17	Senate	Read third time
2023-02-16	Senate	Constitutional reading dispensed (40-Y 0-N)
2023-02-15	Senate	Reported from Finance and Appropriations with amendment (16-Y 0-N)
2023-02-08	Senate	Referred to Committee on Finance and Appropriations
2023-02-08	Senate	Constitutional reading dispensed
2023-02-07	House	VOTE: Passage (98-Y 0-N)
2023-02-07	House	Read third time and passed House (98-Y 0-N)
2023-02-06	House	Read second time and engrossed
2023-02-03	House	Read first time
2023-02-01	House	Reported from Finance (21-Y 1-N)
2023-01-30	House	Subcommittee recommends reporting (8-Y 0-N)
2023-01-19	House	Assigned Finance sub: Subcommittee #1
2023-01-10	House	Referred to Committee on Finance
2023-01-10	House	Prefiled and ordered printed; offered 01/11/23 23100898D

Chapter	Article	Section	Citation Type	Statute Text
58	1	3916	(n/a)	See Bill Text
58	1	9	(n/a)	See Bill Text

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB1927
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1927+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1927ER+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0163+hil
Amendment	https://committees.lis.virginia.gov/pdfs/drafts/23105504A.pdf
Amendment	https://lis.virginia.gov/cgi-bin/legp604.exe?231+amd+HB1927AS
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+HB1927F161+PDF
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+HB1927FER161+PDF
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+H1001V0020+HB1927
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+H10V0079+HB1927
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+HV1566+HB1927
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+S05V0403+HB1927
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0538HB1927+HB1927
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0550HB1927+HB1927
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+HV2136+HB1927