Virginia House Bill 901 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 12 2022 - 25% progression, died in committee
Action: 2022-11-22 - Left in Finance
Pending: House Finance Committee
Text: Latest bill text (Prefiled) [HTML]

Individual income tax; late payment penalty. Provides that the Department of Taxation shall not assess a late payment penalty to the entire tax or to any unpaid balance of the income tax owed by an individual unless and until the taxpayer fails to file his return by the time fixed by law for filing a return or by the time prescribed pursuant to a filing extension, as applicable. Under current law, the late payment penalty is assessed at the time a return is received by the Department if payment is not made in full when due.

Income tax, state; late payment penalty.

Del. John Avoli [R]

Del. Chris Runion [R]

Date	Chamber	Action
2022-11-22	House	Left in Finance
2022-02-07	House	Continued to 2023 in Finance by voice vote
2022-02-07	House	Subcommittee recommends continuing to 2023 by voice vote
2022-01-27	House	Assigned Finance sub: Subcommittee #1
2022-01-12	House	Referred to Committee on Finance
2022-01-12	House	Prefiled and ordered printed; offered 01/12/22 22102068D

HB901 (Carry Over) 2022-02-07 - Continued to 2023 in Finance by voice vote

Chapter	Article	Section	Citation Type	Statute Text
58	1	351	(n/a)	See Bill Text

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB901
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB901+hil
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+HB901F161+PDF