Virginia Code | Chapter 58

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VAHB2339EnrollDepartment 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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2019-04-03
Governor: Governor's Action Deadline Midnight, May 3, 2019
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)
VASB1428PassIncome tax; modification for certain companies; grants; Page County. Adds Page County to the list of qualified localities in which a company may invest to become eligible for income tax modification. Under current law, a company is eligible for such ...
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2019-03-08
Governor: Acts of Assembly Chapter text (CHAP0263)
VASB1565PassTravel 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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2019-03-08
Governor: Acts of Assembly Chapter text (CHAP0266)
VASB1656PassIncome tax credits; housing choice vouchers; eligible housing areas. Expands the definition of "eligible housing area" for purposes of the housing choice voucher tax credit, to include census tracts in the Virginia Beach-Norfolk-Newport News Metropol...
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2019-03-08
Governor: Acts of Assembly Chapter text (CHAP0272)
VAHB2733PassPersonal property tax; exemption for agricultural vehicles. Provides that, for purposes of the optional local personal property tax exemptions for motor vehicles, trucks, and tractors, the exemption shall apply if the vehicle is used primarily for ag...
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2019-03-08
Governor: Acts of Assembly Chapter text (CHAP0259)
VAHB2776PassIncome tax; modification for certain companies; grants; Page County. Adds Page County to the list of qualified localities in which a company may invest to become eligible for income tax modification. Under current law, a company is eligible for such ...
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2019-03-08
Governor: Acts of Assembly Chapter text (CHAP0262)
VAHB2768PassClerks of court; disclosure of tax information. Broadens an exemption that allows beneficiaries and heirs to obtain confidential information about an estate from a clerk of court so that it also includes the commissioner of accounts making a settleme...
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2019-03-08
Governor: Acts of Assembly Chapter text (CHAP0261)
VAHB1816PassLand preservation tax credit; allowable time to claim credit. Extends the amount of time a taxpayer is allowed
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2019-03-05
Governor: Acts of Assembly Chapter text (CHAP0183)
VASB1165PassLocal gas severance tax; sunset date. Extends the sunset date from January 1, 2020, to January 1, 2022, for the local gas severance tax that is dedicated to (i) the local Coal and Gas Road Improvement Fund, (ii) the Virginia Coalfield Economic Develo...
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2019-03-05
Governor: Acts of Assembly Chapter text (CHAP0191)
VASB1205PassIncome tax; definition of resident estate or trust. For income tax purposes, changes the definition of "resident estate or trust" to no longer include an estate or trust which is being administered in the Commonwealth. This bill is identical to HB 25...
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2019-03-05
Governor: Acts of Assembly Chapter text (CHAP0192)
VAHB2539PassSunset date for worker retraining tax credit; worker training investment tax credit. Advances the sunset date of the worker retraining tax credit from January 1, 2022, to January 1, 2019, and creates the worker training investment tax credit to repla...
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2019-03-05
Governor: Acts of Assembly Chapter text (CHAP0189)
VASB1060PassVirginia 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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2019-02-27
Governor: Acts of Assembly Chapter text (CHAP0163)
VAHB2405PassReal estate with delinquent taxes or liens; appointment of special commissioner. Adds Martinsville to the list of cities with different requirements for the appointment of a special commissioner to execute the necessary deed to convey property with d...
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2019-02-27
Governor: Acts of Assembly Chapter text (CHAP0159)
VASB1448PassEviction; 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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2019-02-27
Governor: Acts of Assembly Chapter text (CHAP0180)
VASB1444FailSecretary of Technology; transfer of duties to the Secretaries of Administration and Commerce and Trade. Transfers operational responsibilities of the Office of the Secretary of Technology to the Secretary of Administration and responsibilities relat...
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2019-02-24
Failed to pass in Senate
VAHB1679PassTaxation of all-terrain vehicles, mopeds, and off-road motorcycles. Clarifies the taxation of all-terrain vehicles, mopeds, and off-road motorcycles and provides that vehicles that qualify as farm equipment that is exempt from sales and use tax shall...
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2019-02-19
Governor: Acts of Assembly Chapter text (CHAP0052)
VAHB1731PassLocal treasurers; recordkeeping. Replaces the term "well-bound book" with "record" relating to local treasurers' required method of recordkeeping and clarifies that warrants include all forms of legal demand instruments.
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2019-02-19
Governor: Acts of Assembly Chapter text (CHAP0031)
VASB1095EngrossSuperintendent of Public Instruction and Commissioner of Social Services; early childhood care and education. Requires the Superintendent of Public Instruction and the Commissioner of Social Services to (i) convene a stakeholder group to consider the...
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2019-02-19
To House Appropriations Committee
VAHB1974PassMotor vehicle rental tax; filing returns. Removes the requirement that the rentor of a motor vehicle file a monthly motor vehicle rental tax return with the Tax Commissioner even though the dealer is not liable to remit any tax for the period covered...
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2019-02-19
Governor: Acts of Assembly Chapter text (CHAP0053)
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