VA SB49 | 2012 | Regular Session

Status

Completed Legislative Action
Sponsorship: Partisan Bill (Republican 1)
Status: Passed on April 6 2012 - 100% progression
Action: 2012-04-06 - Governor: Acts of Assembly Chapter text (CHAP0666)
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

2012-02-27 - House - House: VOTE: BLOCK VOTE PASSAGE (98-Y 0-N) (Y: 100 N: 0 NV: 2 Abs: 0) [PASS]
2012-02-22 - House - House: Reported from Finance (20-Y 0-N) (Y: 21 N: 0 NV: 2 Abs: 0) [PASS]
2012-02-13 - Senate - Senate: Read third time and passed Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2012-02-09 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2012-02-08 - Senate - Senate: Reported from Finance with amendment (15-Y 0-N) (Y: 15 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2012-04-06 Governor: Acts of Assembly Chapter text (CHAP0666)
2012-04-06 Governor: Approved by Governor-Chapter 666 (effective 7/1/12)
2012-03-03 Senate: Signed by President
2012-03-01 House: Signed by Speaker
2012-03-01 Senate: Bill text as passed Senate and House (SB49ER)
2012-03-01 Senate: Enrolled
2012-02-27 House: VOTE: BLOCK VOTE PASSAGE (98-Y 0-N)
2012-02-27 House: Passed House BLOCK VOTE (98-Y 0-N)
2012-02-27 House: Read third time
2012-02-24 House: Read second time
2012-02-22 House: Reported from Finance (20-Y 0-N)
2012-02-16 House: Assigned Finance sub: #2
2012-02-15 House: Referred to Committee on Finance
2012-02-15 House: Read first time
2012-02-15 House: Placed on Calendar
2012-02-13 Senate: Read third time and passed Senate (40-Y 0-N)
2012-02-10 Senate: Printed as engrossed 12101069D-E
2012-02-10 Senate: Engrossed by Senate as amended SB49E
2012-02-10 Senate: Committee amendment agreed to
2012-02-10 Senate: Reading of amendment waived
2012-02-10 Senate: Read second time
2012-02-09 Senate: Constitutional reading dispensed (39-Y 0-N)
2012-02-08 Senate: Reported from Finance with amendment (15-Y 0-N)
2012-01-04 Senate: Referred to Committee on Finance
2012-01-04 Senate: Prefiled and ordered printed; offered 01/11/12 12101069D

Same As/Similar To

HB154 (Same As) 2012-03-06 - Governor: Acts of Assembly Chapter text (CHAP0086)

Subjects


Code Citations

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

Virginia State Sources


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