Virginia Code | Chapter 58

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StanceStateBillStatusSummary/TitleLast Actionsort icon
VAHB1634IntroAdditional sales and use tax for counties and cities; county appropriations to incorporated towns for educational purposes. Authorizes counties and cities to impose an additional local sales and use tax at a rate as determined by the governing body, ...
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2018-11-07
Committee Referral Pending
VAHB1618IntroIndividual income tax; itemization; emergency. Allows an individual taxpayer to itemize for state income tax purposes regardless of whether he itemizes on his federal return for taxable years 2018 through 2025. Current law requires a taxpayer to clai...
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2018-09-17
Committee Referral Pending
VASB1015IntroEducation Improvement Scholarships tax credits; Education Improvement Scholarships tax credits; pre-kindergarten eligibility. Expands the Education Improvement Scholarships tax credits program by including, as eligible scholarship recipients, childre...
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2018-08-03
To Senate Finance Committee
VASB1001IntroSubtractions from Virginia adjusted gross income; sale of certain crops to breweries. Provides an income tax subtraction, for purposes of computing Virginia adjusted gross income, for the income attributable to the sale of crops grown by a farmer to ...
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2018-07-16
To Senate Finance Committee
VAHB665PassCoal tax credits. Reinstates the Coalfield employment enhancement tax credit. The credit, which expired on July 1, 2016, can be earned on and after January 1, 2018, but before January 1, 2023, and only for metallurgical coal. This bill is identical t...
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2018-05-18
Governor: Acts of Assembly Chapter text (CHAP0853)
VASB378PassCoal tax credits. Reinstates the Coalfield employment enhancement tax credit. The credit, which expired on July 1, 2016, can be earned on and after January 1, 2018, but before January 1, 2023, and only for metallurgical coal. This bill is identical t...
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2018-05-18
Governor: Acts of Assembly Chapter text (CHAP0855)
VASB856PassMass transit in the Commonwealth. Makes numerous changes to the administration of and revenues for mass transit in the Commonwealth, specifically as it relates to funding of the Washington Metropolitan Area Transit Authority (WMATA) and the disbursem...
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2018-05-18
Governor: Acts of Assembly Chapter text (CHAP0856)
VAHB365PassIncome tax subtraction; Virginia real estate investment trust income. Establishes an individual and corporate income tax subtraction for income attributable to an investment in a Virginia real estate investment trust, defined in the bill as an invest...
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2018-04-18
Governor: Acts of Assembly Chapter text (CHAP0821)
VAHB680PassMotor vehicle sales and use tax; semitrailers. Reduces the minimum motor vehicle sales and use tax on semitrailers from $75 to $35. The bill contains a reenactment clause regarding this change. The bill also directs the Commissioner of the Department...
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2018-04-18
Governor: Acts of Assembly Chapter text (CHAP0826)
VASB249PassTaxation of all-terrain vehicles, mopeds, and off-road motorcycles. Provides that all-terrain vehicles, mopeds, and off-road vehicles shall be subject to the motor vehicle sales and use tax but exempt from the retail sales and use tax. Current law pr...
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2018-04-18
Governor: Acts of Assembly Chapter text (CHAP0840)
VAHB1204VetoReal property tax; open space; special and separate assessment in certain counties. Requires the assessing official in any county that experienced at least a 14 percent increase in population from 2010 to 2016 to specially and separately assess real ...
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2018-04-18
House sustained Governor's veto
VAHB1441PassTaxation of all-terrain vehicles, mopeds, and off-road motorcycles. Provides that all-terrain vehicles, mopeds, and off-road vehicles shall be subject to the motor vehicle sales and use tax but exempt from the retail sales and use tax. Current law pr...
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2018-04-18
Governor: Acts of Assembly Chapter text (CHAP0838)
VASB902PassProperty tax exemption for solar energy equipment and facilities. Limits the property tax exemption for solar equipment and facilities owned and operated by a business, which exemption currently applies to 80 percent of the assessed value of certain ...
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2018-04-18
Governor: Acts of Assembly Chapter text (CHAP0849)
VASB942PassState sales and use tax; Historic Triangle. Creates a one percent state sales and use tax in the Historic Triangle. Fifty percent of the revenues will be used to market, promote, and advertise the Historic Triangle as an overnight tourism destination...
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2018-04-18
Governor: Acts of Assembly Chapter text (CHAP0850)
VAHB222PassIncome tax; modification for certain companies; grants. Establishes an income tax modification for companies that, from 2018 through 2024, either (i) invest at least $5 million in new capital investment in a qualified locality and create at least 10 ...
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2018-04-09
Governor: Acts of Assembly Chapter text (CHAP0802)
VAHB798PassIncome tax; apportionment of sales for debt buyers. Requires debt buyers, defined in the bill, to apportion their income from the collection of debt to Virginia based on a single sales factor starting with taxable year 2019. Generally, under current ...
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2018-04-09
Governor: Acts of Assembly Chapter text (CHAP0807)
VASB883PassIncome tax; modification for certain companies; grants. Establishes an income tax modification for companies that, from 2018 through 2024, either (i) invest at least $5 million in new capital investment in a qualified locality and create at least 10 ...
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2018-04-09
Governor: Acts of Assembly Chapter text (CHAP0801)
VAHB768PassMotor vehicle fuels sales tax in certain areas of the Commonwealth; price floor. Establishes a floor on the 2.1 percent sales tax imposed on motor vehicle fuels sold in Northern Virginia and Hampton Roads by requiring that the average distributor pri...
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2018-04-06
Governor: Acts of Assembly Chapter text (CHAP0798)
VASB896PassMotor vehicle fuels sales tax in certain areas of the Commonwealth; price floor. Establishes a floor on the 2.1 percent sales tax imposed on motor vehicle fuels sold in Northern Virginia and Hampton Roads by requiring that the average distributor pri...
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2018-04-06
Governor: Acts of Assembly Chapter text (CHAP0797)
VASB69PassTransient occupancy tax; Arlington County. Extends from July 1, 2018, to July 1, 2021, the sunset date for the additional one-fourth of one percent transient occupancy tax authorized in Arlington County.
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2018-03-30
Governor: Acts of Assembly Chapter text (CHAP0611)
VASB376PassEntities entitled to voluntary contributions of tax refunds; listing on individual income tax return. Allows the organization Children of America Finding Hope to be listed on the individual income tax return for taxable years 2018 through 2020 as an ...
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2018-03-30
Governor: Acts of Assembly Chapter text (CHAP0621)
VASB314PassPersonal property tax; definition of agricultural products. Defines "agricultural products," for the purposes of the classification of tangible personal property for taxation, as any livestock, aquaculture, poultry, horticultural, floricultural, viti...
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2018-03-30
Governor: Acts of Assembly Chapter text (CHAP0618)
VASB547PassTransient occupancy tax; eligible historic lodging properties. Authorizes a qualified county to impose, after holding a public hearing, an additional transient occupancy tax not to exceed five percent of the amount of the charge for the occupancy of ...
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2018-03-30
Governor: Acts of Assembly Chapter text (CHAP0626)
VAHB1382PassAgricultural best management practices tax credit; refundability for corporations. Allows taxpayers to apply for a refund of corporate income tax credits received for expenditures for agricultural best management practices. Under current law, corpora...
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2018-03-30
Governor: Acts of Assembly Chapter text (CHAP0556)
VAHB1442PassReal property tax; assessment of wetlands. Directs the commissioner of revenue, when separately and specially assessing wetlands at the request of the property owner and if the assessing official disagrees with the property owner as to the presence o...
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2018-03-30
Governor: Acts of Assembly Chapter text (CHAP0603)
VAHB1460PassLand preservation tax credits; transfer to a designated beneficiary. Provides that a person who has unused land preservation tax credits may provide that such credits be transferred to a designated beneficiary upon his death, so long as such person w...
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2018-03-30
Governor: Acts of Assembly Chapter text (CHAP0560)
VAHB1495PassReal property tax; boards of equalization. Provides that if a taxpayer applies to the commissioner of the revenue or other official performing the duties imposed on commissioners of the revenue for relief from a real property tax assessment prior to ...
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2018-03-30
Governor: Acts of Assembly Chapter text (CHAP0604)
VAHB1605PassDisclosure of information under the Master Settlement Agreement and Non-Participating Manufacturer Adjustment Settlement Agreement. Provides that officers, employees, or agents of the Office of the Attorney General and the Department of Taxation shal...
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2018-03-30
Governor: Acts of Assembly Chapter text (CHAP0608)
VAHB129PassWorker retraining tax credit; manufacturing instruction for students. Modifies the worker retraining tax credit by allowing credit to manufacturers conducting a manufacturing orientation, instruction, and training program that is (i) provided to stud...
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2018-03-29
Governor: Acts of Assembly Chapter text (CHAP0500)
VAHB871PassReal property tax; land use valuation. Provides that (i) land devoted to agricultural use includes land devoted to the sale of products made from plants and animals located on the property, (ii) land devoted to horticultural use includes land devoted...
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2018-03-29
Governor: Acts of Assembly Chapter text (CHAP0504)
VAHB993PassSales tax revenue allocation; increase amount allocated to discretionary spending for airports. Requires the Aviation Board, during the second six months of each fiscal year, to allocate certain funds from the Commonwealth Airport Fund to all eligibl...
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2018-03-29
Governor: Acts of Assembly Chapter text (CHAP0506)
VAHB552PassDefinition of restaurant; exception; bed-and-breakfast operations. Exempts from requirements related to restaurants, including licensure requirements, any bed-and-breakfast operation that prepares food for and offers food to guests, regardless of the...
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2018-03-23
Governor: Acts of Assembly Chapter text (CHAP0450)
VAHB591PassLand bank entities; real property tax exemption for certain leasehold interests. Exempts from real property taxation leasehold interests in property acquired or used by a land bank entity.
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2018-03-23
Governor: Acts of Assembly Chapter text (CHAP0437)
VAHB590PassReal property tax; assessment or exemption of property conveyed or owned by a community land trust. Requires the assessor, in determining the fair market value of structural improvements conveyed by a community land trust, subject to a ground lease h...
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2018-03-23
Governor: Acts of Assembly Chapter text (CHAP0436)
VAHB190PassReal property tax; boards of equalization. Provides that applications for relief from real property assessments sent electronically to boards of equalization are deemed received on the date applicants send the applications.
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2018-03-19
Governor: Acts of Assembly Chapter text (CHAP0341)
VASB271PassNotification of tax return data breach. Requires paid income tax return preparers to notify the Department of Taxation within a reasonable time period if they discover that an unauthorized person has accessed a taxpayer's return information. The bill...
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2018-03-19
Governor: Acts of Assembly Chapter text (CHAP0360)
VASB332PassRetail sales and use tax; agricultural exemptions. Amends the existing exemption from sales tax for agricultural produce and eggs sold at a farmers market or roadside stand. Currently, the exemption applies only if the individual selling the produce ...
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2018-03-19
Governor: Acts of Assembly Chapter text (CHAP0362)
VASB501PassAdmissions tax; Wythe County. Authorizes Wythe County to impose an admissions tax at a rate not to exceed 10 percent to any event held on the grounds of any exposition center that (i) has an indoor arena that seats at least 2,000 persons and an outdo...
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2018-03-19
Governor: Acts of Assembly Chapter text (CHAP0365)
VASB573PassGreen job creation tax credit; extends sunset provision. Extends through taxable year 2020 the sunset date for the green job creation tax credit. Under current law, the credit expires for taxable years beginning on January 1, 2018. This bill is ident...
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2018-03-19
Governor: Acts of Assembly Chapter text (CHAP0347)
VAHB1372PassGreen job creation tax credit; extends sunset provision. Extends through taxable year 2020 the sunset date for the green job creation tax credit. Under current law, the credit expires for taxable years beginning on January 1, 2018. This bill is ident...
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2018-03-19
Governor: Acts of Assembly Chapter text (CHAP0346)
VASB894EngrossVirginia Energy Efficiency Revolving Fund. Creates the Virginia Energy Efficiency Revolving Fund to provide no-interest loans to any locality, school division, or public institution of higher education for energy conservation or efficiency projects.
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2018-03-10
Failed to pass
VAHB183PassNotification of tax return data breach. Requires paid income tax return preparers to notify the Department of Taxation within a reasonable time period if they discover that an unauthorized person has accessed a taxpayer's return information. The bill...
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2018-03-09
Governor: Acts of Assembly Chapter text (CHAP0283)
VASB228PassRecapture of deferred real estate taxes. Clarifies when the amount of real estate taxes deferred pursuant to a local ordinance become due.
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2018-03-09
Governor: Acts of Assembly Chapter text (CHAP0291)
VASB268PassPersonal property tax; computer equipment and peripherals used in data centers. Creates a separate classification of tangible personal property, for valuation purposes, for computer equipment and peripherals used in a data center. The classification ...
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2018-03-09
Governor: Acts of Assembly Chapter text (CHAP0292)
VASB430PassReal property tax exemption; veterans. Removes an extraneous reference to deferral in a provision relating to real property tax exemption.
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2018-03-09
Governor: Acts of Assembly Chapter text (CHAP0236)
VASB503PassAdmissions tax in Washington County. Clarifies that Washington County is authorized to impose an admissions tax to either a multi-sports complex or an entertainment venue, or both, subject to certain requirements. This bill is identical to HB 1553.
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2018-03-09
Governor: Acts of Assembly Chapter text (CHAP0289)
VASB818PassTransient occupancy tax; Rockingham County. Adds Rockingham County to the list of counties that may impose a transient occupancy tax at a rate not to exceed 5%. The revenue attributable to a rate in excess of 2% shall be used solely for tourism and t...
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2018-03-09
Governor: Acts of Assembly Chapter text (CHAP0293)
VAHB1553PassAdmissions tax in Washington County. Clarifies that Washington County is authorized to impose an admissions tax to either a multi-sports complex or an entertainment venue, or both, subject to certain requirements. This bill is identical to SB 503.
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2018-03-09
Governor: Acts of Assembly Chapter text (CHAP0287)
VASB192EngrossVirginia Lottery; interception of lottery prizes. Requires that if the winner of a Virginia Lottery prize of $25,000 or greater has received cash assistance through the Temporary Assistance for Needy Families program in the immediately preceding five...
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2018-03-06
To House General Laws Committee
VASB404EngrossBiennial appropriation act. Provides that the Commonwealth's biennial appropriations shall start on July 1 of odd-numbered years beginning with the biennial appropriation act for the period July 1, 2021, through June 30, 2023. The bill requires that ...
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2018-03-06
To House Appropriations Committee
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