| 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
Enacted, Chapter 796 (effective 7/1/24) |
| VA | HB790 | 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
Enacted, Chapter 821 (effective 7/1/24) |
| 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
Enacted, Chapter 798 (effective 7/1/24) |
| 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
Assigned Chapter 778 (effective 7/1/24) |
| VA | HB25 | 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: Approved by Governor-Chapter 628 (effective 7/1/25) |
| 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: Approved by Governor-Chapter 663 (effective 7/1/25) |
| VA | HB258 | Pass | Nonjudicial sale of tax delinquent real properties; unimproved properties within urban redevelopment or revitalization zone. Allows the nonjudicial sale of tax delinquent property when such property is (i) unimproved, (ii) one-half acre or less in si...
[Detail][Text][Discuss] | 2024-04-08
Governor: Approved by Governor-Chapter 636 (effective 7/1/24) |
| 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: Approved by Governor-Chapter 703 (effective 7/1/24) |
| 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: Approved by Governor-Chapter 665 (effective 7/1/24 - see bill) |
| VA | HB944 | 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: Approved by Governor-Chapter 699 (effective 7/1/24) |
| VA | HB1099 | Pass | Cigarettes intended to be heated; heated tobacco products; taxation. Redefines "cigarette" for state cigarette tax purposes to include "cigarettes intended to be heated" as defined in the bill and distinguished from "heated tobacco products." The bil...
[Detail][Text][Discuss] | 2024-04-08
Governor: Approved by Governor-Chapter 611 (effective 7/1/24) |
| VA | HB1211 | Pass | Tax assessment districts; petition by parcel owners. Changes the threshold for petitioning a city or town for establishment of a tax assessment district from not less than three-fourths of the landowners affected to the owners of not less than three-...
[Detail][Text][Discuss] | 2024-04-08
Governor: Approved by Governor-Chapter 740 (effective 7/1/24) |
| VA | HB1502 | 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: Approved by Governor-Chapter 660 (effective 7/1/24 - see bill) |
| VA | HJR45 | 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
Assigned Chapter 777 (effective 7/1/23) |
| VA | HB1518 | Pass | Research and development expenses tax credits. Creates a step-rate reimbursement structure for the major research and development expenses tax credit in an amount equal to (i) 10 percent, up to the first $1 million, of the difference between (a) Virg...
[Detail][Text][Discuss] | 2024-04-08
Governor: Approved by Governor-Chapter 661 (effective 7/1/24) |
| 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: Approved by Governor-Chapter 570 (effective 7/1/24) |
| VA | HB35 | Pass | Firearm safety device tax credit; definition of firearm safety device. Expands the definition of "firearm safety device" as it relates to the firearm safety device tax credit to include any device that, when installed on a firearm, is designed to pre...
[Detail][Text][Discuss] | 2024-04-05
Governor: Acts of Assembly Chapter text (CHAP0522) |
| 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: Approved by Governor-Chapter 583 (effective - see bill) |
| VA | HB1417 | Pass | Contractors; workers' compensation requirements. Removes the requirements that the governing body of a locality shall forward a signed certification to the Virginia Workers' Compensation Commission and the Commission shall conduct periodic audits of ...
[Detail][Text][Discuss] | 2024-04-05
Governor: Approved by Governor-Chapter 558 (effective 7/1/24) |
| 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: Approved by Governor-Chapter 599 (effective 7/1/24) |
| 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 | HB558 | 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 (CHAP0394) |
| VA | HB960 | 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 (CHAP0462) |
| VA | HB1503 | Pass | Omitted taxes; installment agreements. Allows the governing body of a locality to allow its treasurer or other collecting official to enter into an installment agreement lasting up to 72 months for payment of taxes by a taxpayer who has been assessed...
[Detail][Text][Discuss] | 2024-04-04
Governor: Acts of Assembly Chapter text (CHAP0488) |
| 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: Approved by Governor-Chapter 512 (effective 7/1/24) |
| VA | HB464 | Pass | Retail sales and use tax; exemptions for nonprofit entities. Increases from $1 million to $1.5 million the minimum threshold for gross revenue of a nonprofit entity that allows the Department of Taxation to require such entity to provide a financial ...
[Detail][Text][Discuss] | 2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0287) |
| VA | HB525 | Pass | Casino gaming; limits on required local referendums. Provides that the governing body of any eligible host city that holds a local referendum on the question of whether casino gaming should be permitted in such city that subsequently fails shall be p...
[Detail][Text][Discuss] | 2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0291) |
| VA | HB619 | 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 (CHAP0298) |
| 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 | HB1203 | Pass | Tax credit for participating landlords. Increases from $250,000 to $500,000 the maximum amount of tax credits that may be issued to participating landlords, as defined in relevant law, each fiscal year beginning with fiscal year 2025 and provides tha...
[Detail][Text][Discuss] | 2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0322) |
| 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 | HB1131 | 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 (CHAP0318) |
| 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 | HB1015 | Pass | Agricultural best management practices tax credit; agricultural equipment purchase tax credit; sunset date. Extends from January 1, 2025, to January 1, 2030, the sunset date of the individual and corporate agricultural best management practices incom...
[Detail][Text][Discuss] | 2024-03-28
Governor: Acts of Assembly Chapter text (CHAP0212) |
| VA | HB574 | Pass | Recordation tax; value of interest conveyed. Provides that for purposes of recordation taxes, the value of a property interest conveyed shall be the most recent property tax assessment for such property at the time the property is conveyed. Recordat...
[Detail][Text][Discuss] | 2024-03-26
Governor: Acts of Assembly Chapter text (CHAP0140) |
| VA | HB639 | 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] | 2024-03-26
Governor: Acts of Assembly Chapter text (CHAP0142) |
| VA | HB1508 | 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 (CHAP0113) |
| 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 | HB1429 | 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 (CHAP0087) |
| 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) |
