VA SB922 | 2023 | Regular Session


Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 6 2023 - 25% progression, died in committee
Action: 2023-02-08 - Left in Finance and Appropriations
Pending: Senate Finance and Appropriations Committee
Text: Latest bill text (Prefiled) [HTML]


Income tax subtraction; manufactured home park sale. Exempts income earned from the sale of a manufactured home park, as defined in relevant law, to either (i) an entity that is owned by at least 25 percent of the residents of such manufactured home park or (ii) an organization exempt from taxation under ยง 501(c)(3) of the Internal Revenue Code, provided that such sale terms require the guaranteed maintenance of the property as a manufactured home park for a period of at least 30 years following the sale.

Tracking Information

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Income tax, state; manufactured home park sale.



2023-02-08SenateLeft in Finance and Appropriations
2023-01-06SenateReferred to Committee on Finance and Appropriations
2023-01-06SenatePrefiled and ordered printed; offered 01/11/23 23101649D


Code Citations

ChapterArticleSectionCitation TypeStatute Text
581322.02(n/a)See Bill Text

Virginia State Sources

Bill Comments