| VA | SB6007 | Intro
Sine Die | Virginia Gaming Commerce Regulation Act established; penalties. Establishes the Virginia Gaming Commerce Regulation Act for the purpose of providing a regulatory and registration scheme for electronic gaming devices in the Commonwealth. The bill auth...
[Detail][Text][Discuss] | 2024-06-16
To Senate Commerce and Labor Committee |
| VA | SB6008 | Intro
Sine Die | General appropriation act; regulation of gaming commerce and development in the Commonwealth; penalties. Authorizes and specifies the registration and licensing requirements for the manufacture, distribution, operation, hosting, and playing of electr...
[Detail][Text][Discuss] | 2024-06-16
To Senate Finance and Appropriations Committee |
| VA | SB6004 | Intro
Sine Die | Virginia Gaming Commerce Regulation Act established; penalties. Establishes the Virginia Gaming Commerce Regulation Act for the purpose of providing a regulatory and registration scheme for electronic gaming devices in the Commonwealth. The bill auth...
[Detail][Text][Discuss] | 2024-06-15
To Senate Commerce and Labor Committee |
| VA | SB517 | Veto | Tax exemptions; Confederacy organizations. Eliminates the exemption from state recordation taxes for the Virginia Division of the United Daughters of the Confederacy and eliminates the tax-exempt designation for real and personal property owned by th...
[Detail][Text][Discuss] | 2024-05-17
Governor: Vetoed by Governor |
| VA | SB212 | Veto | Virginia Small Business Economic Development Act established; regulation of skill game machines; penalties. Establishes the Virginia Small Business Economic Development Act for the purpose of providing a regulatory and registration scheme for skill g...
[Detail][Text][Discuss] | 2024-05-17
Governor: Vetoed by Governor |
| VA | SB14 | Veto | Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construc...
[Detail][Text][Discuss] | 2024-04-17
Senate sustained Governor's veto |
| VA | SB582 | Pass | Purchase, possession, and sale of retail tobacco products; retail tobacco products and liquid nicotine tax; penalties. Prohibits Internet sales of liquid nicotine or nicotine vapor products, except to a retail dealer, and prohibits the sale of retail...
[Detail][Text][Discuss] | 2024-04-17
Governor: Acts of Assembly Chapter text (CHAP0796) |
| VA | SB477 | Veto | Blighted and derelict properties in certain localities; rate of tax. Allows the governing body of a locality with a score of 100 or higher on the fiscal stress index to levy a real property tax on blighted and derelict properties at a rate exceeding ...
[Detail][Text][Discuss] | 2024-04-17
Senate sustained Governor's veto |
| VA | SB628 | Pass | Casino gaming; eligible host cities. Amends the list of cities eligible to host a casino in the Commonwealth by replacing Richmond with Petersburg. The bill also provides that the governing body of any eligible host city that holds a local referendum...
[Detail][Text][Discuss] | 2024-04-17
Governor: Acts of Assembly Chapter text (CHAP0798) |
| VA | SJR3 | Pass | Constitutional amendment (second reference); real property tax exemption; surviving spouses of soldiers who died in the line of duty. Expands the current tax exemption for real property available to the surviving spouses of soldiers killed in action ...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0778) |
| VA | SB116 | Pass | Annual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning on July 1, 2025, through July 1, 2030. During such weekend, state retail sales and use tax ...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0663) |
| VA | SB129 | Pass | Forest Sustainability Fund; fund allocation. Provides that moneys from the Forest Sustainability Fund must be allocated proportionally among localities that forgo tax revenues as a result of the use value assessment and taxation for real estate devot...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0703) |
| VA | SB194 | Pass | Tangible personal property tax; classification; certain vehicles. Removes the sunset on authorization for localities to assign a rate of tax or assessment different from the general tangible personal property rate on certain automobiles, trucks, moto...
[Detail][Text][Discuss] | 2024-04-08
Governor: Acts of Assembly Chapter text (CHAP0665) |
| VA | SB9 | Pass | Department of real estate assessment; Orange County. Authorizes Orange County to establish a department of real estate assessment and to enter into an agreement with a contiguous county or city to establish a joint department of real estate assessmen...
[Detail][Text][Discuss] | 2024-04-05
Governor: Acts of Assembly Chapter text (CHAP0570) |
| VA | SB240 | Pass | Property tax exemption; surviving spouses of armed forces members who died in the line of duty. Expands the real property tax exemption that is currently available to the surviving spouses of soldiers killed in action to the surviving spouses of sold...
[Detail][Text][Discuss] | 2024-04-05
Governor: Acts of Assembly Chapter text (CHAP0583) |
| VA | SB564 | Pass | Individual income tax subtraction; income earned in certain localities. Directs the Department of Taxation and the Commission on Local Government to assess the need for income tax relief in double distressed localities in the Commonwealth that have e...
[Detail][Text][Discuss] | 2024-04-05
Governor: Acts of Assembly Chapter text (CHAP0599) |
| VA | SB4 | Pass | Constitutional amendment (voter referendum); real property tax exemption; surviving spouses of soldiers who died in the line of duty. Provides for a referendum at the November 5, 2024, election to approve or reject an amendment to the Constitution of...
[Detail][Text][Discuss] | 2024-04-04
Governor: Acts of Assembly Chapter text (CHAP0395) |
| VA | SB556 | Pass | Historic rehabilitation tax credit; maximum amount of tax credit. Increases from $5 million to $7.5 million, beginning in taxable year 2025, the maximum amount of the historic rehabilitation tax credit, including amounts carried over from prior taxab...
[Detail][Text][Discuss] | 2024-04-04
Governor: Acts of Assembly Chapter text (CHAP0512) |
| VA | SB343 | Pass | Military centered community zones; local designation. Allows localities to establish, by ordinance, one or more military centered community zones, defined in the bill as a community that has a significant presence of military personnel living or work...
[Detail][Text][Discuss] | 2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0350) |
| VA | SB541 | Pass | Casino gaming; eligible host city. Removes the City of Richmond as an eligible host city for casino gaming establishments in the Commonwealth.
[Detail][Text][Discuss] | 2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0359) |
| VA | SB297 | Pass | Agricultural best management practices tax credit; sunset date. Extends the sunset date of the individual and corporate agricultural best management practices tax credit from January 1, 2025, to January 1, 2030.
[Detail][Text][Discuss] | 2024-03-28
Governor: Acts of Assembly Chapter text (CHAP0233) |
| VA | SB298 | Pass | Tax credit for purchase of conservation tillage and precision agricultural application equipment; sunset date. Extends the sunset date of the individual and corporate tax credit for purchase of conservation tillage and precision agricultural applicat...
[Detail][Text][Discuss] | 2024-03-28
Governor: Acts of Assembly Chapter text (CHAP0234) |
| VA | SB709 | Pass | Assessment of omitted taxes; erroneous payments. Provides that any retail sales tax payment erroneously remitted by a taxpayer to the Department of Taxation shall be applied to the taxpayer's delinquent use tax accounts. The taxpayer must provide evi...
[Detail][Text][Discuss] | 2024-03-20
Governor: Acts of Assembly Chapter text (CHAP0128) |
| VA | SB483 | Pass | Tangible personal property tax; indoor agriculture equipment and machinery. Specifies that farm machinery, farm equipment, and farm implements used by an indoor, closed, controlled-environment commercial agricultural facility are a class of farm mach...
[Detail][Text][Discuss] | 2024-03-14
Governor: Acts of Assembly Chapter text (CHAP0088) |
| VA | SB677 | Pass | Real property tax; notice of assessment changes. Provides that in certain localities, in the event that the total assessed value of real property would result in an increase of one percent or more in the total real property tax levied, the notice of ...
[Detail][Text][Discuss] | 2024-03-08
Governor: Acts of Assembly Chapter text (CHAP0014) |
| VA | SJR22 | Engross
Sine Die | Study; Department of Taxation; reducing economic stress on retired Virginia State Police; report. Directs the Department of Taxation to study tax policy solutions for reducing economic stress on retired Virginia State Police.
[Detail][Text][Discuss] | 2024-02-28
To House Appropriations Committee |
| VA | SJR22 | Engross
Prefile | Study; Department of Taxation; reducing economic stress on retired Virginia State Police; report. Directs the Department of Taxation to study tax policy solutions for reducing economic stress on retired Virginia State Police.
[Detail][Text][Discuss] | 2024-02-28
To House Appropriations Committee |
| VA | SB146 | Engross
Sine Die | Sales tax; additional local tax for schools; Prince Edward County. Adds Prince Edward County to the list of localities that are authorized to impose an additional local sales tax at a rate not to exceed one percent in order to provide revenue for the...
[Detail][Text][Discuss] | 2024-02-21
Incorporated by Finance |
| VA | SB523 | Intro
Sine Die | Sales tax revenues; entertainment arena. Adds entertainment arena to the definition of public facility to allow a locality to collect all sales tax revenues generated by transactions at such a facility, provided that a locality owns an interest in th...
[Detail][Text][Discuss] | 2024-02-14
To Senate Finance and Appropriations Committee |
| VA | SB703 | Intro
Sine Die | General appropriations and revenue of the Commonwealth. Includes digital personal property, defined in the bill, in the definition of tangible personal property for the purposes of the retail sales and use tax. Amendments are made throughout the chap...
[Detail][Text][Discuss] | 2024-02-14
To Senate Finance and Appropriations Committee |
| VA | SB307 | Intro
Sine Die | Regulation of electronic gaming devices; penalties. Authorizes and specifies the licensing requirements for the manufacture, distribution, operation, servicing, hosting, and play of electronic gaming devices, as defined in the bill. The bill provides...
[Detail][Text][Discuss] | 2024-02-14
To Senate General Laws and Technology Committee |
| VA | SB251 | Intro
Sine Die | Content manufacturing tax credit. Removes the sunset for the motion picture tax credit, which currently is set to expire after taxable year 2026, and expands and redesignates the tax credit as the content manufacturing tax credit. The bill increases ...
[Detail][Text][Discuss] | 2024-02-12
To Senate Finance and Appropriations Committee |
| VA | SB501 | Intro
Sine Die | Virginia College Savings Plan; Virginia College Opportunity Endowment and Fund. Directs the board of the Virginia College Savings Plan to deposit $250 million per year of surplus moneys from the Plan's fund into the Virginia College Opportunity Fund,...
[Detail][Text][Discuss] | 2024-02-12
To Senate Finance and Appropriations Committee |
| VA | SB670 | Intro
Sine Die | Surplus line broker taxes. Provides that any surplus lines broker or any person required to be licensed as one shall not be subject to the annual taxes, license taxes, or penalties under current law for any policy of insurance procured during the pre...
[Detail][Text][Discuss] | 2024-02-12
To Senate Finance and Appropriations Committee |
| VA | SB670 | Intro
Prefile | Surplus line broker taxes. Provides that any surplus lines broker or any person required to be licensed as one shall not be subject to the annual taxes, license taxes, or penalties under current law for any policy of insurance procured during the pre...
[Detail][Text][Discuss] | 2024-02-12
To Senate Finance and Appropriations Committee |
| VA | SB501 | Intro
Prefile | Virginia College Savings Plan; Virginia College Opportunity Endowment and Fund. Directs the board of the Virginia College Savings Plan to deposit $250 million per year of surplus moneys from the Plan's fund into the Virginia College Opportunity Fund,...
[Detail][Text][Discuss] | 2024-02-12
To Senate Finance and Appropriations Committee |
| VA | SB251 | Intro
Prefile | Content manufacturing tax credit. Removes the sunset for the motion picture tax credit, which currently is set to expire after taxable year 2026, and expands and redesignates the tax credit as the content manufacturing tax credit. The bill increases ...
[Detail][Text][Discuss] | 2024-02-12
To Senate Finance and Appropriations Committee |
| VA | SB183 | Intro
Sine Die | Earned income tax credit. Allows eligible low-income taxpayers to claim a refundable income tax credit equal to 20 percent of the federal earned income tax credit claimed that year by the taxpayer for the same taxable year. The bill also states that ...
[Detail][Text][Discuss] | 2024-02-07
To Senate Finance and Appropriations Committee |
| VA | SB459 | Intro
Sine Die | Income tax; rolling conformity. Provides that when Virginia does not conform on a rolling basis to federal tax laws due to any changes in a single act of Congress with an impact of more than $15 million on revenues in the year in which the amendment ...
[Detail][Text][Discuss] | 2024-02-07
To Senate Finance and Appropriations Committee |
| VA | SB310 | Intro
Sine Die | Tax credit; nonfamily adoptions. Creates a $4,000 nonrefundable tax credit for taxable years 2024 through 2028 for an individual or married couple who, during the taxable year, finalize a legal nonfamily adoption as defined in the bill.
[Detail][Text][Discuss] | 2024-02-07
Passed by indefinitely in Finance and Appropriations (10-Y 5-N) |
| VA | SB511 | Intro
Sine Die | Sales tax exemption; certain baby products. Creates a retail sales and use tax exemption for certain baby products, including (i) children's diapers, (ii) therapeutic or preventative creams and wipes marketed primarily for use on the skin of children...
[Detail][Text][Discuss] | 2024-02-07
Passed by indefinitely in Finance and Appropriations (15-Y 0-N) |
| VA | SB419 | Intro
Sine Die | Family caregiver tax credit. Creates a nonrefundable income tax credit for taxable years 2024 through 2028 for expenses incurred by an individual in caring for an eligible family member, defined in the bill, who requires assistance with one or more a...
[Detail][Text][Discuss] | 2024-02-07
To Senate Finance and Appropriations Committee |
| VA | SB555 | Intro
Sine Die | First-time homebuyer tax credit. Creates a tax credit for taxable years 2024 through 2028 for individuals or married couples filing jointly who sell residential real property that is the taxpayer's primary residence and is located in the Commonwealth...
[Detail][Text][Discuss] | 2024-02-07
Passed by indefinitely in Finance and Appropriations with letter (15-Y 0-N) |
| VA | SB512 | Intro
Sine Die | Income tax credit; adaptive repurposing of underutilized structures. Creates a nonrefundable income tax credit in taxable years 2024 through 2028 for eligible expenses, defined in the bill, incurred in converting office buildings to residential uses....
[Detail][Text][Discuss] | 2024-02-07
Passed by indefinitely in Finance and Appropriations with letter (15-Y 0-N) |
| VA | SB693 | Intro
Sine Die | Prohibited acquisition of residential land; restrictions; civil penalty. Restricts any partnership, corporation, or real estate investment trust that manages funds pooled from investors, is a fiduciary to such investors, and has $50 million or more i...
[Detail][Text][Discuss] | 2024-02-07
To Senate Courts of Justice Committee |
| VA | SB459 | Intro
Prefile | Income tax; rolling conformity. Provides that when Virginia does not conform on a rolling basis to federal tax laws due to any changes in a single act of Congress with an impact of more than $15 million on revenues in the year in which the amendment ...
[Detail][Text][Discuss] | 2024-02-07
To Senate Finance and Appropriations Committee |
| VA | SB693 | Intro
Prefile | Prohibited acquisition of residential land; restrictions; civil penalty. Restricts any partnership, corporation, or real estate investment trust that manages funds pooled from investors, is a fiduciary to such investors, and has $50 million or more i...
[Detail][Text][Discuss] | 2024-02-07
To Senate Courts of Justice Committee |
| VA | SB183 | Intro
Prefile | Earned income tax credit. Allows eligible low-income taxpayers to claim a refundable income tax credit equal to 20 percent of the federal earned income tax credit claimed that year by the taxpayer for the same taxable year. The bill also states that ...
[Detail][Text][Discuss] | 2024-02-07
To Senate Finance and Appropriations Committee |
| VA | SB419 | Intro
Prefile | Family caregiver tax credit. Creates a nonrefundable income tax credit for taxable years 2024 through 2028 for expenses incurred by an individual in caring for an eligible family member, defined in the bill, who requires assistance with one or more a...
[Detail][Text][Discuss] | 2024-02-07
To Senate Finance and Appropriations Committee |
| VA | SB10 | Intro
Sine Die | Income tax subtraction; military retirement benefits; uniformed services. Expands the definition of "military benefits" to include an income tax subtraction of retirement income received for service in the uniformed services of the United States, whi...
[Detail][Text][Discuss] | 2024-02-06
To Senate Finance and Appropriations Committee |
