| VA | HB1486 | Pass | Personal property tax; farm machinery and farm implements. Expands the list of certain farm machinery and farm implements that a locality may exempt from personal property taxes to include (i) motor vehicles used primarily for agricultural purposes, ...
[Detail][Text][Discuss] | 2023-03-23
Governor: Approved by Governor-Chapter 344 (effective 7/1/23) |
| VA | SB1511 | Pass | Land use classifications; property qualifications. Allows a property that formerly participated in and continues to meet the qualifications of a state or federal soil and water conservation program but is no longer receiving payments or other compens...
[Detail][Text][Discuss] | 2023-03-23
Governor: Approved by Governor-Chapter 345 (effective 7/1/23) |
| VA | SB798 | Pass | Individuals with disabilities; terminology. Replaces various instances of the terms "handicap," "handicapped," and similar variations throughout the Code of Virginia with alternative terms, as appropriate in the statutory context, such as "disability...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 149 (effective 7/1/23) |
| VA | HB1450 | Pass | Individuals with disabilities; terminology. Replaces various instances of the terms "handicap," "handicapped," and similar variations throughout the Code of Virginia with alternative terms, as appropriate in the statutory context, such as "disability...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 148 (effective 7/1/23) |
| VA | SB996 | Pass | Litter tax; penalty for failure to timely pay. Prohibits the Department of Taxation from imposing any penalty or interest for failure to pay the litter tax without first notifying the taxpayer at least 30 days prior to the date that a return must be ...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 252 (effective 7/1/23) |
| VA | HB1625 | Pass | Taxation; period of limitations on collection. Provides that the period of limitations on tax collection shall be suspended for the period during which the assessment is the subject of certain proceedings related to the collection of taxes or correct...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 265 (effective 7/1/23) |
| VA | HB1645 | Pass | Litter tax; penalty for failure to timely pay. Prohibits the Department of Taxation from imposing any penalty or interest for failure to pay the litter tax without first notifying the taxpayer at least 30 days prior to the date that a return must be ...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 251 (effective 7/1/23) |
| VA | HB1834 | Pass | Land preservation tax credits. Provides that for conveyances made on or after January 1, 2017, the deadlines for filing a complete application for land preservation tax credit shall be extended for any number of days exceeding 90 during which the app...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 173 (effective 7/1/23) |
| VA | HB1927 | Pass | Filing of tax returns or payment of taxes by mail. Provides that a remittance of a tax return or a tax payment shall be deemed to have been timely received if, through no fault of the taxpayer, no postmark is affixed or the postmark affixed by the Un...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 163 (effective 7/1/23) |
| VA | SB1468 | Pass | Local gas road improvement and Virginia Coalfield Economic Development Authority tax; Coal and Gas Road Improvement Fund uses; sunset. Provides that funds in the Coal and Gas Road Improvement Fund may be used to construct flood mitigation measures th...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 225 (effective 7/1/23) |
| VA | HB2387 | Pass | Firearm safety device tax credit. Establishes a nonrefundable income tax credit for taxable years 2023 through 2027 for individuals who purchase one or more firearm safety devices, as defined in the bill, in an eligible transaction, as defined in the...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 220 (effective 7/1/23) |
| VA | HB2401 | Pass | Local gas road improvement and Virginia Coalfield Economic Development Authority tax; Coal and Gas Road Improvement Fund uses; sunset. Provides that funds in the Coal and Gas Road Improvement Fund may be used to construct flood mitigation measures th...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 224 (effective 7/1/23) |
| VA | HB2445 | Pass | Wholesome food donation tax credit. Renews the wholesome food donation tax credit for taxable years beginning on or after January 1, 2023, but before January 1, 2028. The bill allows any person engaged in the business of farming that donates food cro...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 165 (effective 1/1/23) |
| VA | SB1525 | Pass | Wholesome food donation tax credit. Renews the wholesome food donation tax credit for taxable years beginning on or after January 1, 2023, but before January 1, 2028. The bill allows any person engaged in the business of farming that donates food cro...
[Detail][Text][Discuss] | 2023-03-22
Governor: Approved by Governor-Chapter 166 (effective 7/1/23) |
| VA | HB2334 | Pass | Sales and use tax; exemption for oil and gas drilling equipment. Extends from July 1, 2022, to July 1, 2024, the sunset date of the sales and use tax exemption for materials and equipment used in the drilling, extraction, or processing of natural gas...
[Detail][Text][Discuss] | 2023-03-21
Governor: Acts of Assembly Chapter text (CHAP0144) |
| VA | HB1677 | Pass | Retail sales and use tax; service exemptions; Retail sales and use tax; service exemptions; diagnostic work for automotive repair and emergency roadside service. Exempts any amount charged for labor for diagnostic work for automotive repair and emerg...
[Detail][Text][Discuss] | 2023-03-17
Governor: Acts of Assembly Chapter text (CHAP0035) |
| VA | HB1978 | Pass | Taxable income apportionment; retail companies. Provides that, beginning with taxable year 2023, affiliated corporations filing on a consolidated basis may elect to apportion the taxable income of all members of the affiliated group using sales facto...
[Detail][Text][Discuss] | 2023-03-17
Governor: Acts of Assembly Chapter text (CHAP0038) |
| VA | HB1896 | Pass | Bank franchise tax; report. Provides for the electronic filing of bank franchise tax returns through a secure online portal maintained by the Department of Taxation and extends the time to file such tax return by 60 days. The bill also requires local...
[Detail][Text][Discuss] | 2023-03-17
Governor: Acts of Assembly Chapter text (CHAP0050) |
| VA | SB1182 | Pass | Bank franchise tax; report. Provides for the electronic filing of bank franchise tax returns through a secure online portal maintained by the Department of Taxation and extends the time to file such tax return by 60 days. The bill also requires local...
[Detail][Text][Discuss] | 2023-03-17
Governor: Acts of Assembly Chapter text (CHAP0051) |
| VA | SB1346 | Pass | Taxable income apportionment; retail companies. Provides that, beginning with taxable year 2023, affiliated corporations filing on a consolidated basis may elect to apportion the taxable income of all members of the affiliated group using sales facto...
[Detail][Text][Discuss] | 2023-03-17
Governor: Acts of Assembly Chapter text (CHAP0039) |
| VA | HB1685 | Pass | Local business taxes; penalties. Requires license application forms to include the due date for the application and the amount of the penalty charged for late application filing, the underpayment of estimated tax, and the late payment of tax. The bil...
[Detail][Text][Discuss] | 2023-03-16
Governor: Acts of Assembly Chapter text (CHAP0014) |
| VA | HB1400 | Enroll
75% | Budget Bill. Amends items of and adds items to Chapter 2 of the Acts of Assembly of 2022, Special Session I. Budget Bill. Amends items of and adds items to Chapter 2 of the Acts of Assembly of 2022, Special Session I.
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB1510 | Enroll
75% | Local incentives for urban green space. Authorizes localities to establish programs to provide regulatory flexibility to encourage the preservation, restoration, or development of urban green space, defined in the bill. The regulatory flexibility may...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB1617 | Enroll
75% | Sports betting and casino gaming; Gaming Regulatory Fund established. Establishes the Gaming Regulatory Fund for the purpose of offsetting Virginia Lottery Department costs associated with conducting investigations and enforcing its regulations. The ...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB1258 | Enroll
75% | Sales tax revenues; entertainment arena. Adds entertainment arena to the definition of public facility for the purpose of allowing a locality to collect all sales tax revenues generated by transactions at such a facility, provided that a locality own...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB1210 | Enroll
75% | Income tax subtraction; Virginia National Guard. Increases from $3,000 to $5,500 the income tax subtraction for wages or salaries of a member of the National Guard of the Commonwealth for taxable years beginning on or after January 1, 2023. The bill ...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB1195 | Enroll
75% | Sports betting and casino gaming; Gaming Regulatory Fund established. Establishes the Gaming Regulatory Fund for the purpose of offsetting Virginia Lottery Department costs associated with conducting investigations and enforcing its regulations. The ...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB2161 | Enroll
75% | Local government; standardization of public notice requirements for certain intended actions and hearings; report. Standardizes the frequency and length of time that notices of certain meetings, hearings, and other intended actions of localities must...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB2178 | Enroll
75% | Green and alternative energy job creation tax credit. Adds methane extracted in Planning District 2 to the list of alternative sources of energy production that qualify an industry as a creator of green jobs for purposes of the green job creation tax...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB2193 | Enroll
75% | Income tax; rolling conformity; report. Provides that Virginia shall generally conform to federal tax laws on a rolling basis, meaning that Virginia tax laws incorporate changes to federal income tax law as soon as Congress enacts them on or after Ja...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB1349 | Enroll
75% | Taxation of corporations; apportionment; Internet root infrastructure providers. Provides that Internet root infrastructure providers, defined in the bill, that meet certain criteria and choose to enter into a memorandum of understanding with the Vir...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB2200 | Enroll
75% | License taxes; deductions; report. Directs the Secretary of Health and Human Resources to convene a work group to analyze and review current reimbursement and operational challenges for medical practices that administer anti-cancer drugs in an in-off...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB1405 | Enroll
75% | Income tax; rolling conformity; report. Provides that Virginia shall generally conform to federal tax laws on a rolling basis, meaning that Virginia tax laws incorporate changes to federal income tax law as soon as Congress enacts them on or after Ja...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB2296 | Enroll
75% | Secretary of Finance; assess licensing scheme for liquid nicotine; report. Directs the Secretary of Finance, in consultation with stakeholders, to assess (i) a potential licensing scheme for manufacturers, distributors, and retail dealers of liquid n...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB2373 | Enroll
75% | Income tax subtraction; Virginia National Guard. Increases from $3,000 to $5,500 the income tax subtraction for wages or salaries of a member of the National Guard of the Commonwealth for taxable years beginning on or after January 1, 2023. The bill ...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB1477 | Enroll
75% | Electric utility; offshore wind affiliate. Authorizes Dominion Energy Virginia, in connection with certain offshore wind projects, to establish an offshore wind affiliate, defined in the bill, for the purpose of securing a noncontrolling equity finan...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB2479 | Enroll
75% | Data centers and cloud computing; sales tax exemption; grant fund. Creates the Cloud Computing Cluster Infrastructure Grant Fund for the purpose of providing grants to qualified companies, defined in the bill as a company, including its affiliates, t...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB1522 | Enroll
75% | Data centers and cloud computing; sales tax exemption; grant fund. Creates the Cloud Computing Cluster Infrastructure Grant Fund for the purpose of providing grants to qualified companies, defined in the bill as a company, including its affiliates, t...
[Detail][Text][Discuss] | 2023-03-13
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB1438 | Enroll
75% | Oyster Replenishment Fund. Adds the recycling of oyster shells to the list of activities eligible to receive funds from the Oyster Replenishment Fund. The bill also allows the Fund to be used for the encouragement of oyster shell donations for oyster...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB1442 | Enroll
75% | Transient occupancy tax; administration. Requires the Department of Taxation to annually publish on its website the current transient occupancy tax rates imposed in each locality. The bill also (i) requires the tax-assessing officer of a locality to ...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB1465 | Enroll
75% | Department of Behavioral Health and Developmental Services; Problem Gambling Treatment and Support Advisory Committee established. Directs the Commissioner of Behavioral Health and Developmental Services to establish and maintain the Problem Gambling...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB836 | Enroll
75% | Department of Behavioral Health and Developmental Services; Problem Gambling Treatment and Support Advisory Committee established. Directs the Commissioner of Behavioral Health and Developmental Services to establish and maintain the Problem Gambling...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB1481 | Enroll
75% | Taxation of corporations; apportionment; Internet root infrastructure providers. Provides that Internet root infrastructure providers, defined in the bill, that meet certain criteria and choose to enter into a memorandum of understanding with the Vir...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB997 | Enroll
75% | Oyster Shell Waste Diversion Fund; created. Creates the Oyster Shell Waste Diversion Fund for the purpose of diverting oyster shells from landfills and promoting the beneficial reuse of such shells in oyster restoration activities. The Fund shall be ...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB1684 | Enroll
75% | Worker misclassification; debarment procedures. Revises the procedure under which a contractor may be debarred from public contracts for misclassification of workers. The bill requires the Tax Department to notify an employer of a determination that ...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB1151 | Enroll
75% | Local government; standardization of public notice requirements for certain intended actions and hearings; report. Standardizes the frequency and length of time that notices of certain meetings, hearings, and other intended actions of localities must...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB2099 | Enroll
75% | Livable home tax credit. Increases from $1 million to $2 million, beginning in fiscal year 2024, the aggregate cap of tax credits allowed by the livable home tax credit in a fiscal year. The bill increases from $500,000 to $1 million, beginning in fi...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB1354 | Enroll
75% | Worker misclassification; debarment procedures. Revises the procedure under which a contractor may be debarred from public contracts for misclassification of workers. The bill requires the Tax Department to notify an employer of a determination that ...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | SB1350 | Enroll
75% | Secretary of Finance; assess licensing scheme for liquid nicotine; report. Directs the Secretary of Finance, in consultation with stakeholders, to assess (i) a potential licensing scheme for manufacturers, distributors, and retail dealers of liquid n...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| VA | HB2414 | Enroll
75% | Real property tax exemption; disabled veterans. Allows a disabled veteran or surviving spouse to apply for a real property tax exemption and receive a decision prior to purchasing a qualifying property. The bill provides that the commissioner of the ...
[Detail][Text][Discuss] | 2023-03-02
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023 |
