Virginia Subject | Taxation

Type

Status

State	Bill	Status	Summary/Title	Last Action
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	HB568	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	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	HB4	Veto	Plastic bag tax; distribution to towns. Provides that any town located within a county that has imposed a disposable plastic bag tax shall receive a distribution of revenues collected by the county based on the local sales tax distribution formula fo... [Detail][Text][Discuss]	2024-04-17 House sustained Governor's veto
VA	HB805	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 House 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	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 Governor: Acts of Assembly Chapter text (CHAP0821)
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	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: Acts of Assembly Chapter text (CHAP0628)
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	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: Acts of Assembly Chapter text (CHAP0636)
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	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: Acts of Assembly Chapter text (CHAP0699)
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: Acts of Assembly Chapter text (CHAP0611)
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: Acts of Assembly Chapter text (CHAP0740)
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: Acts of Assembly Chapter text (CHAP0660)
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 Governor: Acts of Assembly Chapter text (CHAP0777)
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: Acts of Assembly Chapter text (CHAP0661)
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	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: Acts of Assembly Chapter text (CHAP0583)
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: Acts of Assembly Chapter text (CHAP0558)
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	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: Acts of Assembly Chapter text (CHAP0512)
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)