VA HB348 | 2022 | Regular Session
Status
Completed Legislative Action
Spectrum: Bipartisan Bill
Status: Passed on April 8 2022 - 100% progression
Action: 2022-04-08 - Governor: Acts of Assembly Chapter text (CHAP0274)
Text: Latest bill text (Chaptered) [HTML]
Spectrum: Bipartisan Bill
Status: Passed on April 8 2022 - 100% progression
Action: 2022-04-08 - Governor: Acts of Assembly Chapter text (CHAP0274)
Text: Latest bill text (Chaptered) [HTML]
Summary
Tax returns of affiliated corporations; permission to change basis of type of return filed. Decreases from 20 years to 12 years the time period for which an affiliated group of corporations must file on the same basis before it may apply to the Tax Commissioner for permission to change the basis of the type of return filed (i) from consolidated to separate or (ii) from separate or combined to consolidated. Tax returns of affiliated corporations; permission to change basis of type of return filed. Decreases from 20 years to 12 years the time period for which an affiliated group of corporations must file on the same basis before it may apply to the Tax Commissioner for permission to change the basis of the type of return filed (i) from consolidated to separate or (ii) from separate or combined to consolidated.
Title
Income tax, corporate; tax returns of affiliated corporations.
Sponsors
Roll Calls
2022-03-11 - House - House: VOTE: Adoption (96-Y 0-N) (Y: 96 N: 0 NV: 0 Abs: 4) [PASS]
2022-03-11 - Senate - Senate: Conference report agreed to by Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-02 - Senate - Senate: Senate insisted on substitute (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2022-03-02 - House - House: VOTE: Rejected (0-Y 98-N) (Y: 0 N: 98 NV: 0 Abs: 2) [FAIL]
2022-03-02 - Senate - Senate: Passed Senate with substitute (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-02 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-01 - Senate - Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-11 - House - House: VOTE: Passage (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-07 - House - House: Reported from Finance (21-Y 0-N) (Y: 21 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-07 - House - House: Subcommittee recommends reporting (9-Y 0-N) (Y: 9 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-07 - House - House: Subcommittee recommends reporting (8-Y 0-N) (Y: 8 N: 0 NV: 0 Abs: 1) [PASS]
2022-03-11 - Senate - Senate: Conference report agreed to by Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-02 - Senate - Senate: Senate insisted on substitute (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2022-03-02 - House - House: VOTE: Rejected (0-Y 98-N) (Y: 0 N: 98 NV: 0 Abs: 2) [FAIL]
2022-03-02 - Senate - Senate: Passed Senate with substitute (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-02 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-01 - Senate - Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-11 - House - House: VOTE: Passage (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-07 - House - House: Reported from Finance (21-Y 0-N) (Y: 21 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-07 - House - House: Subcommittee recommends reporting (9-Y 0-N) (Y: 9 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-07 - House - House: Subcommittee recommends reporting (8-Y 0-N) (Y: 8 N: 0 NV: 0 Abs: 1) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2022-04-08 | Governor: Acts of Assembly Chapter text (CHAP0274) | |
| 2022-04-08 | Governor: Approved by Governor-Chapter 274 (effective 7/1/22) | |
| 2022-03-22 | Governor: Governor's Action Deadline 11:59 p.m., April 11, 2022 | |
| 2022-03-22 | House | Enrolled Bill communicated to Governor on March 22, 2022 |
| 2022-03-22 | House | Signed by Speaker |
| 2022-03-21 | Senate | Signed by President |
| 2022-03-21 | House | Bill text as passed House and Senate (HB348ER) |
| 2022-03-21 | House | Enrolled |
| 2022-03-11 | House | VOTE: Adoption (96-Y 0-N) |
| 2022-03-11 | House | Conference report agreed to by House (96-Y 0-N) |
| 2022-03-11 | Senate | Conference report agreed to by Senate (40-Y 0-N) |
| 2022-03-11 | Conference: Amended by conference committee | |
| 2022-03-02 | Senate | Senators: Saslaw, Barker, Vogel |
| 2022-03-02 | Senate | Conferees appointed by Senate |
| 2022-03-02 | House | Delegates: Watts, Coyner, Byron |
| 2022-03-02 | House | Conferees appointed by House |
| 2022-03-02 | House | House acceded to request |
| 2022-03-02 | Senate | Senate requested conference committee |
| 2022-03-02 | Senate | Senate insisted on substitute (39-Y 0-N) |
| 2022-03-02 | House | VOTE: Rejected (0-Y 98-N) |
| 2022-03-02 | House | Senate substitute rejected by House 22107280D-S1 (0-Y 98-N) |
| 2022-03-02 | Senate | Passed Senate with substitute (40-Y 0-N) |
| 2022-03-02 | Senate | Engrossed by Senate - committee substitute HB348S1 |
| 2022-03-02 | Senate | Committee substitute agreed to 22107280D-S1 |
| 2022-03-02 | Senate | Reading of substitute waived |
| 2022-03-02 | Senate | Read third time |
| 2022-03-02 | Senate | Constitutional reading dispensed (40-Y 0-N) |
| 2022-03-01 | Senate | Committee substitute printed 22107280D-S1 |
| 2022-03-01 | Senate | Reported from Finance and Appropriations with substitute (16-Y 0-N) |
| 2022-02-14 | Senate | Referred to Committee on Finance and Appropriations |
| 2022-02-14 | Senate | Constitutional reading dispensed |
| 2022-02-11 | House | VOTE: Passage (99-Y 0-N) |
| 2022-02-11 | House | Read third time and passed House BLOCK VOTE (99-Y 0-N) |
| 2022-02-10 | House | Read second time and engrossed |
| 2022-02-09 | House | Read first time |
| 2022-02-07 | House | Reported from Finance (21-Y 0-N) |
| 2022-02-07 | House | Subcommittee recommends reporting (9-Y 0-N) |
| 2022-01-19 | House | Assigned Finance sub: Subcommittee #1 |
| 2022-01-11 | House | Referred to Committee on Finance |
| 2022-01-11 | House | Prefiled and ordered printed; offered 01/12/22 22101118D |
