Virginia House Bill 2059 (Prior Session Legislation)

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Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: Engrossed on January 25 2021 - 50% progression, died in chamber
Action: 2021-02-05 - Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N)
Text: Latest bill text (Engrossed) [HTML]

Delinquent returns; enforcement; when approval required. Requires the Department of Taxation to request taxpayers who have failed to file tax returns when due to prepare and file such returns except where there is an indication that the taxpayer willfully failed to file the required returns or if there is an indication of fraud. All delinquent returns submitted by the taxpayer shall be enforced pursuant to factors outlined in the bill and through delinquency procedures for not more than six years of the taxpayer's returns. The approval of a manager designated by the Commissioner is required if the enforcement activity exceeds the six-year period. Delinquent returns; enforcement; when approval required. Requires the Department of Taxation to request taxpayers who have failed to file tax returns when due to prepare and file such returns except where there is an indication that the taxpayer willfully failed to file the required returns or if there is an indication of fraud. All delinquent returns submitted by the taxpayer shall be enforced pursuant to factors outlined in the bill and through delinquency procedures for not more than six years of the taxpayer's returns. The approval of a manager designated by the Commissioner is required if the enforcement activity exceeds the six-year period.

Delinquent returns; enforcement, when approval required.

Del. Carrie Coyner [R]

Del. Martha Mugler [D]

Del. Rodney Willett [D]

2021-02-05 - Senate - Senate: Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2021-01-26 - House - House: VOTE: Passage (100-Y 0-N) (Y: 100 N: 0 NV: 0 Abs: 0) [PASS]
2021-01-19 - House - House: Subcommittee recommends reporting with amendments (11-Y 0-N) (Y: 11 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2021-02-05	Senate	Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N)
2021-01-27	Senate	Referred to Committee on Finance and Appropriations
2021-01-27	Senate	Constitutional reading dispensed
2021-01-26	House	VOTE: Passage (100-Y 0-N)
2021-01-26	House	Read third time and passed House (100-Y 0-N)
2021-01-25	House	Printed as engrossed 21102686D-E
2021-01-25	House	Engrossed by House as amended HB2059E
2021-01-25	House	Amendments by Delegate Watts agreed to
2021-01-25	House	Read second time
2021-01-22	House	Read first time
2021-01-20	House	Reported from Finance (22-Y 0-N)
2021-01-19	House	Subcommittee recommends reporting with amendments (11-Y 0-N)
2021-01-16	House	Assigned Finance sub: Subcommittee #2
2021-01-12	House	Referred to Committee on Finance
2021-01-12	House	Prefiled and ordered printed; offered 01/13/21 21102686D

HB2059 (Carry Over) 2021-02-05 - Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N)

Chapter	Article	Section	Citation Type	Statute Text
58	1	1802.2	(n/a)	See Bill Text

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?211+sum+HB2059
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?211+ful+HB2059+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?211+ful+HB2059E+hil
Amendment	https://lis.virginia.gov/cgi-bin/legp604.exe?211+amd+HB2059AH
Amendment	https://committees.lis.virginia.gov/pdfs/drafts/21103270A.pdf
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?211+oth+HB2059F161+PDF
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?211+vot+H1002V0004+HB2059
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?211+vot+HV1143+HB2059
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?211+vot+S05V0190+HB2059