Virginia Code | Chapter 58Article 1

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VAHB93IntroSale or distribution of flavored tobacco products prohibited; civil penalty. Prohibits the sale or distribution of flavored tobacco products, defined in the bill, and creates a civil penalty of $1,000 for a first offense and $5,000 for a second or su...
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2019-12-11
Committee Referral Pending
VAHB80IntroPersonal income tax deduction; veterans with a 100 percent service-connected, permanent, and total disability. Provides an additional personal income tax deduction of $930 for veterans who have been rated with a 100 percent service-connected, permane...
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2019-12-10
Committee Referral Pending
VAHB89IntroIncreasing the standard deduction from Virginia taxable Increasing the standard deduction from Virginia taxable income. Increases the standard deduction for taxable years beginning on and after January 1, 2020, but before January 1, 2026, by 1.8 perc...
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2019-12-10
Committee Referral Pending
VASB107IntroTransient occupancy tax; Arlington County. Removes the July 1, 2021, sunset date from Arlington County's authority to impose a transient occupancy tax at a rate not to exceed 0.25 percent to be used for the purpose of promoting tourism and business t...
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2019-12-09
To Senate Finance Committee
VAHB69IntroCredit unions. Authorizes localities and political subdivisions to hold public deposits in a credit union. The measure allows localities and political subdivisions to become members of a credit union for purposes of placing deposits in and receiving ...
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2019-12-05
Committee Referral Pending
VASB102IntroLottery Board; regulation of casino gaming. Authorizes casino gaming in the Commonwealth to be regulated by the Virginia Lottery Board (the Board). Casino gaming shall be limited to certain cities that meet the criteria that is outlined in the bill, ...
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2019-12-05
To Senate General Laws and Technology Committee
VAHB62IntroTransient occupancy tax; Arlington County. Removes the July 1, 2021, sunset date from Arlington County's authority to impose a transient occupancy tax at a rate not to exceed 0.25 percent to be used for the purpose of promoting tourism and business t...
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2019-12-04
Committee Referral Pending
VASB93IntroTaxes on income, wills, and administrations; exemption for victims of the Virginia Beach mass shooting and for payments to such victims; emergency. Establishes an income tax exemption for relief payments paid to a victim of the Virginia Beach mass sh...
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2019-12-02
To Senate Finance Committee
VAHB48IntroIncome tax; rolling conformity with the federal Internal Revenue Code. Provides that Virginia conform with federal tax laws on a rolling basis, which means that Virginia tax laws incorporate changes to the Internal Revenue Code as soon as Congress en...
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2019-11-25
Committee Referral Pending
VAHB54IntroIncome tax; age deduction; increase income threshold for married filers. Increases to $100,000 the threshold at which the income tax deduction for taxpayers 65 or older is reduced based on income, as such threshold applies to married taxpayers filing...
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2019-11-25
Committee Referral Pending
VAHB53IntroTaxes on income, wills, and administrations; exemption for victims of the Virginia Beach mass shooting and for payments to such victims. Establishes an income tax exemption for relief payments paid to a victim of the Virginia Beach mass shooting or a...
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2019-11-25
Committee Referral Pending
VASB26IntroPlastic bag tax in the Chesapeake Bay Watershed. Imposes a five-cent per bag tax on plastic bags provided to customers by certain retailers in localities located wholly within the Chesapeake Bay Watershed and directs revenues to be used to support th...
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2019-11-18
To Senate Finance Committee
VASB11IntroLocal disposable paper and plastic bag tax. Authorizes any locality to impose a tax of five cents per bag on disposable paper bags or disposable plastic bags provided to consumers by certain retailers, with certain bags being exempt from the tax. The...
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2019-11-18
To Senate Finance Committee
VASB36IntroLottery Board; regulation of casino gaming. Authorizes casino gaming in the Commonwealth to be regulated by the Virginia Lottery Board (the Board). Casino gaming shall be limited to certain cities that meet the criteria that is outlined in the bill, ...
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2019-11-18
To Senate General Laws and Technology Committee
VAHB4IntroLottery Board; regulation of casino gaming. Authorizes casino gaming in the Commonwealth to be regulated by the Virginia Lottery Board (the Board). Casino gaming shall be limited to certain cities that meet the criteria that is outlined in the bill, ...
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2019-11-18
Committee Referral Pending
VASB34IntroDriver privilege cards; penalty. Authorizes the issuance of new driver Driver privilege cards; penalty. Authorizes the issuance of new driver privilege cards by the Department of Motor Vehicles to an applicant who (i) has reported income from Virgini...
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2019-11-18
To Senate Transportation Committee
VASB4025IntroTaxes on income, wills, and administrations; exemption for victims of the Virginia Beach mass shooting and for payments to such victims. Establishes an income tax exemption for relief payments paid to a victim of the Virginia Beach mass shooting or a...
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2019-07-09
To Senate Finance Committee
VAHB4013IntroTaxes on income, wills, and administrations; exemption for victims of the Virginia Beach mass shooting and for payments to such victims. Establishes an income tax exemption for relief payments paid to a victim of the Virginia Beach mass shooting or a...
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2019-07-08
To House Appropriations Committee
VAHB2339PassDepartment of Taxation; sharing information with the Department of Social Services. Authorizes the Department of Taxation to share certain specified tax information with the Department of Social Services as necessary to administer public assistance a...
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2019-04-29
Governor: Acts of Assembly Chapter text (CHAP0853)
VASB1015PassEducation Improvement Scholarships tax credits; pre-kindergarten eligibility. Expands the Education Improvement Scholarships tax credits program by including, as eligible scholarship recipients, children enrolled in or attending nonpublic pre-kinderg...
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2019-03-26
Governor: Acts of Assembly Chapter text (CHAP0817)
VASB1083PassRemote sales and use tax collection; sufficient activity by dealers and marketplace facilitators as to require registration for sales and use tax collection. Directs the Department of Taxation (the Department) to require a remote seller to collect sa...
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2019-03-26
Governor: Acts of Assembly Chapter text (CHAP0816)
VAHB1722PassRemote sales and use tax collection; sufficient activity by dealers and marketplace facilitators as to require registration for sales and use tax collection. Directs the Department of Taxation (the Department) to require a remote seller to collect sa...
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2019-03-26
Governor: Acts of Assembly Chapter text (CHAP0815)
VASB1365PassEducation Improvement Scholarships tax credits; benefits Education Improvement Scholarships tax credits; benefits and eligibility requirements; eligible students with a disability. Increases the scholarship amount available for an eligible student wi...
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2019-03-26
Governor: Acts of Assembly Chapter text (CHAP0808)
VASB1093PassLiterary Fund; school modernization. Requires the Board of Education to create a program in which monies from the Literary Fund would be used to subsidize interest payments by local governing bodies and school boards on certain loans from the Virgini...
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2019-03-25
Governor: Acts of Assembly Chapter text (CHAP0807)
VASB1270PassReal property tax exemption for disabled veterans; surviving spouses; ability to move to a different residence. Enacts as statutory law an amendment to subdivision (a) of Section 6-A of Article X of the Constitution of Virginia that was adopted by th...
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2019-03-25
Governor: Acts of Assembly Chapter text (CHAP0801)
VASB1126PassLottery Board; regulation of casino gaming; penalties. Authorizes casino gaming in the Commonwealth to be regulated by the Virginia Lottery Board (the Board). Casino gaming shall be limited to certain cities that meet the criteria that is outlined in...
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2019-03-22
Governor: Acts of Assembly Chapter text (CHAP0789)
VASB1166PassClerks of court; collection of DNA sample for certain offenses; disclosure of tax information; Torrens system. Provides that a blood, saliva, or tissue sample shall be taken for any person convicted of a violation of a local ordinance that is similar...
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2019-03-22
Governor: Acts of Assembly Chapter text (CHAP0786)
VASB1371PassCigarette taxes; definitions of noncombustible tobacco products. Defines, for purposes of cigarette taxes, alternative nicotine product, heated tobacco product, liquid nicotine, and nicotine vapor product. The bill also provides that the definition o...
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2019-03-22
Governor: Acts of Assembly Chapter text (CHAP0790)
VASB1425PassLocal license tax; mobile food units. Provides that when the owner of a mobile food unit, defined as a restaurant mounted on wheels and readily moveable at any time during its operation, pays a license tax in the locality in which the mobile food uni...
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2019-03-22
Governor: Acts of Assembly Chapter text (CHAP0791)
VASB1091PassSite plan approval; decommissioning certified solar energy equipment, facilities, or devices. Requires a locality, as part of the local legislative approval process or as a condition of approval of a site plan, to require an owner, lessee, or develop...
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2019-03-21
Governor: Acts of Assembly Chapter text (CHAP0744)
VASB1196PassReal property tax exemption for the elderly and disabled; improvements to a dwelling. Provides that, for purposes of the real property tax exemption for the elderly and disabled, certain improvements to exempt land and the land such improvements are ...
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2019-03-21
Governor: Acts of Assembly Chapter text (CHAP0737)
VAHB2007PassEviction; writs of possession and eviction. Changes the terminology from writ of possession to writ of eviction for the writ executed by a sheriff to recover real property pursuant to an order of possession. The bill specifies that an order of posses...
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2019-03-21
Governor: Acts of Assembly Chapter text (CHAP0700)
VAHB2003PassMajor business facility job tax credit; extension; access to information. Extends the sunset date of the major business facility job tax credit from January 1, 2020, to July 1, 2022. The bill also requires the Department of Taxation, for taxable year...
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2019-03-21
Governor: Acts of Assembly Chapter text (CHAP0699)
VAHB2150PassReal property tax exemption for the elderly and disabled; improvements to a dwelling. Provides that, for purposes of the real property tax exemption for the elderly and disabled, certain improvements to exempt land and the land such improvements are ...
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2019-03-21
Governor: Acts of Assembly Chapter text (CHAP0736)
VASB1615PassRetail sales and use tax; absorption of tax by a dealer. Authorizes a dealer to absorb all or a portion of the sales and use tax due on an item, so long as the dealer separately states the full amount of the tax due at the point of the sale or transa...
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2019-03-21
Governor: Acts of Assembly Chapter text (CHAP0758)
VASB1610PassRecordation tax; exemption for property transferred by deed of distribution. Provides that no recordation tax shall be required for the recordation of a deed of distribution, which is defined in the bill, when no consideration has passed between the ...
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2019-03-21
Governor: Acts of Assembly Chapter text (CHAP0757)
VASB1588PassPartial exemption from real property taxes for flood mitigation efforts. Codifies an amendment to Article X, Section 6 of the Constitution of Virginia that was adopted by the voters on November 6, 2018, which enables a locality to provide by ordinanc...
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2019-03-21
Governor: Acts of Assembly Chapter text (CHAP0754)
VASB1652PassVirginia port volume increase tax credit; transfer of credits. Allows a taxpayer granted Virginia port volume increase tax credits to transfer unused credits to another taxpayer. The tax credit may be applied retroactively by the transferee to the da...
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2019-03-21
Governor: Acts of Assembly Chapter text (CHAP0759)
VASB1752PassVirginia Lottery; ticket discounting; civil penalties. Prohibits the practice of ticket discounting, defined in the bill, and imposes three-tier civil penalties, corresponding to prize ranges, for any persons found to have engaged in such practice.
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2019-03-21
Governor: Acts of Assembly Chapter text (CHAP0762)
VAHB1634PassAdditional sales and use tax in Halifax County; appropriations to incorporated towns for educational purposes. Authorizes Halifax County to impose an additional local sales and use tax at a rate not to exceed one percent, as determined by the governi...
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2019-03-19
Governor: Acts of Assembly Chapter text (CHAP0648)
VAHB2482PassLand preservation tax credits; operation of facility on donated land; agreements between the Commonwealth and a third party related to donated land. Provides that if Virginia or one of its political subdivisions operates a facility on land donated fo...
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2019-03-19
Governor: Acts of Assembly Chapter text (CHAP0649)
VAHB2060PassReal estate with delinquent taxes or liens; appointment of special commissioner; increase required value. Increases the required assessed value of property for the purpose of a locality appointing a special commissioner to convey property with delinq...
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2019-03-18
Governor: Acts of Assembly Chapter text (CHAP0541)
VAHB2540PassSales and use tax; reduced rate on essential personal hygiene products. Applies the reduced state sales and use tax rate of 1.5%, which under current law applies only to food purchased for human consumption, to essential personal hygiene products, de...
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2019-03-18
Governor: Acts of Assembly Chapter text (CHAP0549)
VASB1715PassSales and use tax; reduced rate on essential personal hygiene products. Applies the reduced state sales and use tax rate of 1.5%, which under current law applies only to food purchased for human consumption, to essential personal hygiene products, de...
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2019-03-18
Governor: Acts of Assembly Chapter text (CHAP0550)
VAHB2811PassTax-exempt pollution control facilities; certifying authority; Virginia Department of Health. Adds to the duties of the Virginia Department of Health the duty of serving as a state certifying authority in determining conformity with state requirement...
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2019-03-18
Governor: Acts of Assembly Chapter text (CHAP0441)
VAHB2186PassTravel insurance. Establishes procedures and requirements for travel protection plans and travel administrators. The measure establishes travel insurance as an inland marine line of insurance sold by property and casualty insurance agents. The measur...
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2019-03-12
Governor: Acts of Assembly Chapter text (CHAP0346)
VAHB1650PassVirginia Lottery Law; disclosure of a lottery winner's identity. Prohibits the Virginia Lottery from disclosing information about individual winners whose prize exceeds $10 million, and exempts such information from disclosure under the Freedom of In...
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2019-03-08
Governor: Acts of Assembly Chapter text (CHAP0247)
VASB1256PassVirginia taxable income; subtraction for gain from taking by eminent domain. Creates an income tax subtraction for gain recognized by a taxpayer from a taking of real property by condemnation proceedings.
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2019-03-08
Governor: Acts of Assembly Chapter text (CHAP0270)
VASB1301PassPrivate collectors; delinquent taxes and other charges. Allows a local treasurer to employ private collections agents to assist with the collection of delinquent amounts due other than delinquent local taxes. Current law allows only for the collectio...
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2019-03-08
Governor: Acts of Assembly Chapter text (CHAP0271)
VAHB2440PassIntangible personal property; classification and exemption of certain business property. Classifies as intangible property, and exempts from taxation, personal property that is employed in a trade or business, has an original cost of less than $25, a...
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2019-03-08
Governor: Acts of Assembly Chapter text (CHAP0255)
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