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Cumulative Index - Last updated 11/07/06
2006 Session - Frames Version or No Frames Version or PDF (large file, searchable)    
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TAXATION

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation
(C) Carried over to 2007 Session


Admissions tax; authorizes Scott County to impose on any off-track horse race wagering facility. Adding § 58.1-3818.01. (Patron-Kilgore, HB 242 (F))
Affordable housing; assessment of real property. Adding § 58.1-3295. (Patron-Rapp, HB 1173 (Chapter 688))
Affordable housing; assessment of real property, consideration of limitations. Adding § 58.1-3295. (Patron-Scott, J.M., HB 1086 (I) See HB1173)
Alcoholic beverages; increases tax thereon. Amending §§ 4.1-234 and 4.1-235. (Patron-Colgan, SB 600 (C))
Animal license tax; City of Newport News to impose fee on dog or cat that has not been spayed or neutered. (Patron-BaCote, HB 278 (F))
Animal license tax; establishes maximum that localities can charge. Amending § 3.1-796.87. (Patron-Hargrove, HB 265 (F))
Business, professional and occupational license (BPOL) tax; media exemption. Amending § 58.1-3703. (Patron-Wardrup, HB 1364 (F))
Cigarette tax; deduction of bad debts from taxes owed. Amending § 58.1-1003; adding § 58.1-1003.1. (Patron-O’Bannon, HB 612 (Chapter 64); Hanger, SB 418 (Chapter 229))
Cigarette tax; imposition in Isle of Wight County. Amending § 58.1-3831. (Patron-Barlow, HB 1215 (F))
Cigarette tax; increase thereof. Amending § 58.1-1001. (Patron-Englin, HB 395 (F))
Cigarette tax; increases penalty for failure to properly affix stamps. Amending §§ 58.1-1013 and 58.1-1017. (Patron-Nixon, HB 569 (Chapter 409))
Cigarette tax; localities evidence of payment. Amending § 58.1-3830. (Patron-Hugo, HB 1599 (C))
Cigarette Taxes, Use of Tax Stamps as Evidence of Payment of Local; Report of Department of Taxation (HJR 664, 2005). (HD 5)
Circuit courts; rules and procedures for tax cases. Amending § 17.1-503; adding §§ 58.1-5000 through 58.1-5003, 58.1-5010 through 58.1-5015, and 58.1-5020 through 58.1-5024. (Patron-Obenshain, SB 333 (C))
Coal; tax credits for production and use. Amending §§ 58.1-433.1 and 58.1-439.2. (Patron-Kilgore, HB 1043 (Chapter 788); Wampler, SB 365 (Chapter 803))
Coal and gas road improvement funds, local; use thereof to include improvement of water or sewer systems or lines. Amending §§ 58.1-3713 and 58.1-3713.01. (Patron-Phillips, HB 1505 (Chapter 78))
Coal and gas road improvement tax; localities to use revenue to repair existing water and sewer lines. Amending §§ 58.1-3713 and 58.1-3713.01. (Patron-Puckett, SB 506 (Chapter 497))
Coalfield employment enhancement tax credit; eliminates restriction. Amending § 58.1-439.2. (Patron-Kilgore, HB 442 (F))
Coalfield employment enhancement tax credit; extends sunset provision. Amending § 58.1-439.2. (Patron-Kilgore, HB 96 (F))
Collection of certain fees; DMV to develop and implement standardized procedures and fees. Amending § 46.2-756. (Patron-Wardrup, HB 670 (Chapter 418))
College Savings Plan; income tax deductions and sales of prepaid tuition contracts. Amending § 58.1-322; adding § 23-38.81:01. (Patron-Bell, SB 264 (F))
Commissioners of revenue; participation in DMV Select program. Adding § 58.1-3122.3. (Patron-Fralin, HB 797 (F))
Communications tax reform; revises services, report. Amending §§ 8.01-225, 56-458, 56-462, 56-468.1, 56-484.12, 56-484.17, 56-484.18, 58.1-3, 58.1-3815, and 58.1-3816.2; adding §§ 15.2-2108.1:1, 51.5-115, 58.1-645 through 58.1-662, and 58.1-1730; repealing §§ 15.2-2108, 56-484.4, 56-484.5, 56-484.6, 58.1-3812, 58.1-3813.1, 58.1-3818.1 through 58.1-3818.7, and third enactment of Chapter 858, 1972 Acts. (Patron-Nixon, HB 568 (Chapter 780))
Community Housing Tax Credit; replaces current low-income housing tax credit. Amending §§ 36-55.63, 36-137, and 36-139; adding § 58.1-439.12:02. (Patron-Rapp, HB 1174 (C); Whipple, SB 279 (F))
Constitutional amendment; assessments of real property and tax rates (first reference). Amending Section 2 of Article X. (Patron-Frederick, HJR 56 (C); Ruff, SJR 89 (C))
Constitutional amendment; assessments of real property (first reference). Amending Section 2 of Article X. (Patron-Wittman, HJR 46 (C))
Constitutional amendment; excludes privately owned motor vehicles from property taxation (first reference). Amending Section 6 of Article X. (Patron-Rust, HJR 34 (C))
Constitutional amendment; exemption from real and personal property taxes for totally disabled veterans (first reference). Amending Section 6 of Article X. (Patron-Frederick, HJR 57 (C))
Constitutional amendment; exempts certain owner-occupied residences from taxation (first reference). Amending Section 6 of Article X. (Patron-Rerras, SJR 81 (C))
Constitutional amendment; exempts certain property from taxation (first reference). Amending Section 6 of Article X. (Patron-Watts, HJR 68 (C); Edwards, SB 357 (Chapter 173))
Constitutional amendment; localities to exempt from taxation certain percentage of value of residential or farm property (first reference). Amending Section 6 of Article X. (Patron-Brink, HJR 135 (C); Whipple, SJR 79 (C))
Defense Facility and Transportation Improvement Program, and Fund; created. Adding §§ 33.1-221.1:9 and 58.1-815.4. (Patron-Lingamfelter, HB 166 (F))
Earned income tax credit information; Department of Taxation to share with Department of Social Services. Amending §§ 2.2-3803, 58.1-3, and 58.1-202. (Patron-Callahan, HB 407 (Chapter 590))
Educational Choice Act; created. Adding §§ 58.1-339.11 through 58.1-339.15. (Patron-Obenshain, SB 331 (C))
Energy Plan; created, report. Amending §§ 2.2-1132, 23-135.7:6, 45.1-390, 56-249.6, 58.1-322, and 58.1-3660; adding §§ 67-100, 67-101, 67-102, 67-200 through 67-203, 67-300, 67-400 through 67-403, 67-500, 67-501, 67-600 through 67-604, 67-700, 67-701, 67-800, 67-801, 67-900 through 67-903, and 67-1000 through 67-1003. (Patron-Wagner, SB 262 (Chapter 939))
Energy Plan; created, report. Amending §§ 23-135.7:6, 45.1-390, 58.1-322, and 58.1-3660; adding §§ 67-100 through 67-1203. (Patron-Lingamfelter, HB 1153 (F); Saxman, HB 1292 (I) See HB1153)
Enterprise zones; provides combined state and local sales and use tax rate therein. Amending § 59.1-543; adding § 59.1-546.1. (Patron-McEachin, HB 396 (F))
Estate tax; conformity of state and federal statutes. Amending § 58.1-901. (Patron-Tata, HB 40 (F); O’Brien, SB 140 (I) See SB504; Norment, SB 504 (F); McDougle, SB 659 (I) See SB504)
Estate tax; exemptions. Amending §§ 58.1-901 and 58.1-902. (Patron-Armstrong, HB 519 (I) See HB40)
Estate tax; phases out over a four-year period. Amending § 58.1-901; repealing §§ 58.1-900 through 58.1-938. (Patron-Armstrong, HB 516 (I) See HB40)
FairTax; urging Congress to enact national retail sales tax plan. (Patron-Welch, HR 20 (F))
Food and beverage tax; certain referendum cannot be held more than once in three years in same county. Amending § 58.1-3833. (Patron-Parrish, HB 529 (C))
Food and beverage tax; imposition in Floyd County. Amending § 58.1-3833. (Patron-Dudley, HB 1072 (F))
Food and beverage tax; referendum required in certain cities. Amending § 58.1-3840. (Patron-Welch, HB 836 (C))
Grants and tax refunds; awarded for producing and using clean and efficient energy. Adding §§ 58.1-608.1:1, 58.1-2423.2, 59.1-284.20, 59.1-284.21, 59.1-284.22, 59.1-284.30, 59.1-284.31, and 59.1-284.32. (Patron-Whipple, SB 63 (F))
Grants and tax refunds; awarded for producing and using clean and efficient energy. Amending § 58.1-609.1; adding §§ 58.1-2423.2, 59.1-284.20, 59.1-284.21, 59.1-284.22, and 59.1-284.23 through 59.1-284.26. (Patron-Whipple, SB 270 (F))
Hampton Roads Transportation Investment Bond Act of 2006; created. Amending §§ 33.1-268, 33.1-269, 33.1-277, and tenth enactment of Chapters 1019 and 1044, 2000 Acts; adding §§ 58.1-2511, 58.1-2512, and 58.1-2513. (Patron-Hugo, HB 1257 (F))
Homestead exemption; increases for dependents. Amending § 34-4. (Patron-Tata, HB 39 (F))
Housing Partnership Trust Fund; name change, deposit of recordation tax revenues into Fund. Amending §§ 36-137, 36-139, 36-141, 36-142, 36-147, 36-150, 46.2-749.129, and 58.1-344.3; adding §§ 36-147.1 and 58.1-818. (Patron-Whipple, SB 277 (C))
Housing Trust Fund; name change, deposit of recordation tax revenues into Fund. Amending §§ 36-137, 36-139, 36-141, 36-142, 36-147, 36-150, 46.2-749.129, and 58.1-344.3; adding § 36-147.1. (Patron-Suit, HB 92 (C))
Idle machinery and tools tax; certain exemptions, report. Amending §§ 58.1-3507 and 58.1-3660. (Patron-Wagner, SB 260 (V))
Income tax; conformity of taxation with Internal Revenue Code. Amending § 58.1-301. (Patron-Parrish, HB 531 (Chapter 63))
Income tax, and personal property tax; allows localities to impose. Amending §§ 58.1-540, 58.1-548, and 58.1-3506; repealing § 58.1-549. (Patron-Watts, HB 578 (F))
Income tax, corporate; business facility job tax credit. Amending § 58.1-439. (Patron-Brink, HB 1600 (F); Whipple, SB 698 (F))
Income tax, corporate; charitable contributions for Hurricane Rita relief efforts. (Patron-Norment, SB 155 (I) See SB69)
Income tax, corporate; employer-provided commuting benefits tax credit. Adding § 58.1-439.12:02. (Patron-Jones, D.C., HB 219 (F); Miller, SB 661 (F))
Income tax, corporate; increases clean fuel vehicle job creation tax credit. Amending § 58.1-439.1. (Patron-Rerras, SB 690 (Chapter 238))
Income tax, corporate; insurance premiums and employer-provided commuting expenses tax credit. Adding § 58.1-439.12:1. (Patron-Eisenberg, HB 1160 (F))
Income tax, corporate and state; tax credit for renewable resource electricity production. Adding §§ 58.1-339.11 and 58.1-439.12:02. (Patron-Watkins, SB 91 (F))
Income tax, individual and corporate; motion picture production company tax credit. Adding § 58.1-439.12:02. (Patron-Cline, HB 1126 (F))
Income tax, state; adds taxpayers who own horses to those eligible for agricultural best management practices tax credit. Amending § 58.1-339.3. (Patron-Bulova, HB 963 (Chapter 440))
Income tax, state; animal adoption tax credit. Adding § 58.1-339.11. (Patron-Athey, HB 1114 (F))
Income tax, state; Association of Counties and Municipal League to study imposition of local tax instead of current tax source. (Patron-Quayle, SJR 71 (F))
Income tax, state; career and technical education equipment tax credit. Adding § 58.1-439.12:02. (Patron-Nutter, HB 1480 (F))
Income tax, state; credit for certain health care practitioners. Adding § 58.1-339.11. (Patron-Shannon, HB 246 (F); Devolites Davis, SB 458 (F))
Income tax, state; credit for purchase of long-term care insurance. Amending § 58.1-322; adding § 58.1-339.11. (Patron-Landes, HB 786 (Chapter 599); Blevins, SB 287 (Chapter 570))
Income tax, state; credit for purchasing and installing certain solar energy devices or systems. Amending § 58.1-609.1; adding §§ 58.1-339.11 and 58.1-608.1:1. (Patron-Gear, HB 880 (I) See HB1153)
Income tax, state; credit for waste motor oil/fluids reclamation systems. Amending § 58.1-439.10. (Patron-Saxman, HB 1470 (F))
Income tax, state; dedicates portion of car tax to localities. Amending §§ 30-133, 46.2-623, 58.1-320, 58.1-3506, 58.1-3506.1, and 58.1-3912; adding § 58.1-3667; repealing §§ 15.2-1636.20, 58.1-3523 through 58.1-3536, and 58.1-3916.01. (Patron-Rust, HB 306 (C))
Income tax, state; deduction for individuals of incarcerated family members. Amending § 58.1-322. (Patron-Watts, HB 579 (F))
Income tax, state; deduction for licensed medical caregivers. Amending § 58.1-322. (Patron-Watts, HB 1446 (F))
Income tax, state; deduction for organ donation medical expenses. Amending § 58.1-322. (Patron-Amundson, HB 1489 (C))
Income tax, state; deduction for those age 62 and over. Amending § 58.1-322. (Patron-Frederick, HB 483 (F))
Income tax, state; Department of Taxation to obtain information on taxpayers claiming earned income tax credit. Amending §§ 2.2-3803, 58.1-3, and 58.1-202. (Patron-Puller, SB 42 (Chapter 159))
Income tax, state; different tax rate on income derived from sale of certain real estate. Adding §§ 58.1-320.1 and 58.1-400.01. (Patron-Whipple, SB 276 (F))
Income tax, state; distribution of revenues to localities. Adding §§ 58.1-327, 58.1-328, and 58.1-329. (Patron-Sickles, HB 770 (F))
Income tax, state; education tax credits, report. Adding §§ 58.1-439.18 through 58.1-439.22. (Patron-Martin, SB 189 (F))
Income tax, state; energy efficient equipment deduction. Amending § 58.1-322. (Patron-O’Bannon, HB 613 (F))
Income tax, state; extend statute of limitations for refunds. Amending § 58.1-1823. (Patron-Amundson, HB 559 (F))
Income tax, state; false claims of employment status, penalty. Adding § 58.1-485.1. (Patron-Lingamfelter, HB 168 (Chapter 393))
Income tax, state; filing of tax returns by military personnel in combat zones. Adding § 58.1-9.1. (Patron-Nutter, HB 428 (F))
Income tax, state; in-home health care tax credit. Adding § 58.1-339.11. (Patron-Watts, HB 1449 (F))
Income tax, state; income tax credit for low-income taxpayers. Amending § 58.1-339.8. (Patron-Englin, HB 394 (F); McEachin, HB 753 (F))
Income tax, state; increases in personal exemption. Amending § 58.1-322. (Patron-Nutter, HB 422 (F))
Income tax, state; increases personal exemption. Amending § 58.1-322. (Patron-Cole, HB 86 (F))
Income tax, state; indexing age deduction. Amending § 58.1-322. (Patron-Shannon, HB 249 (F); Scott, J.M., HB 1553 (F))
Income tax, state; indexing rates, filing thresholds, personal exemptions, etc. Amending §§ 58.1-320, 58.1-321, and 58.1-322. (Patron-Hugo, HB 1250 (C))
Income tax, state; joint subcommittee to study whether localities should be given an option to impose local tax in lieu of currently utilized tax sources. (Patron-Ingram, HJR 53 (F))
Income tax, state; land preservation tax credit. Amending §§ 58.1-512 and 58.1-513. (Patron-Ware, R.L., HB 449 (F))
Income tax, state; land preservation tax credit. Amending §§ 58.1-512 and 58.1-513; adding § 58.1-512.1. (Patron-Ware, R.L., HB 450 (F))
Income tax, state; land preservation tax credit, value of donation. Amending § 58.1-512. (Patron-Parrish, HB 533 (I) See HB450)
Income tax, state; limit to deduction for those of certain age. Amending § 58.1-322. (Patron-Shannon, HB 245 (F); Sickles, HB 1098 (F))
Income tax, state; payments to producers of quota tobacco and tobacco quota holders. Amending §§ 58.1-322 and 58.1-402. (Patron-Ruff, SB 70 (Chapter 214))
Income tax, state; provides tax credit for electronic toll payment. Adding § 58.1-339.11. (Patron-Poisson, HB 270 (F))
Income tax, state; Public/Private Education Investment Tax Credit, created, report. Adding §§ 58.1-439.18 through 58.1-439.21. (Patron-Saxman, HB 1294 (C))
Income tax, state; refund checkoff for Military Family Relief Fund. Amending § 58.1-344.3. (Patron-McDougle, SB 385 (I) See SB139)
Income tax, state; rent reductions tax credit. Amending § 58.1-339.9. (Patron-McClellan, HB 1568 (C))
Income tax, state; revenue surplus tax credit. Adding § 58.1-339.11. (Patron-Cline, HB 850 (F))
Income tax, state; senior citizen tax relief. Amending § 58.1-322. (Patron-Jones, S.C., HB 973 (F))
Income tax, state; subtraction for certain death benefit payments. Amending § 58.1-322. (Patron-Welch, HB 1535 (Chapter 617))
Income tax, state; subtraction of retirement payments. Amending § 58.1-322. (Patron-Lingamfelter, HB 161 (F))
Income tax, state; tax credit for health insurance premiums paid by small business employers. Adding § 58.1-339.11. (Patron-Frederick, HB 479 (F))
Income tax, state; taxpayers have one year to file amended return after change in another state. Amending §§ 58.1-311, 58.1-312, and 58.1-1823; adding § 58.1-311.1. (Patron-Stosch, SB 583 (Chapter 234))
Income tax, state; teleworking tax credit to certain qualified employers for eligible costs incurred. Adding § 58.1-439.12:02. (Patron-Frederick, HB 486 (F))
Income tax, state; toll payment tax credit. Adding § 58.1-439.12:02. (Patron-Fralin, HB 802 (F))
Insurance license tax; revenues dedicated for transportation. Adding §§ 58.1-2511 and 58.1-2512; repealing third and tenth enactments of Chapters 1019 and 1044, 2000 Acts. (Patron-Wardrup, HB 660 (F))
Jeopardized by delay; technical change to definition. Amending §§ 58.1-3703.1 and 58.1-3983.1. (Patron-Hull, HB 1366 (Chapter 611))
Keep Our Promise Act of 2006; reinstates Personal Property Tax Relief Act of 1998. Amending §§ 30-133, 58.1-3506, 58.1-3506.1, 58.1-3523, 58.1-3524, and 58.1-3912; adding §§ 58.1-3524.1 through 58.1-3524.6, and 58.1-3916.01:1. (Patron-Frederick, HB 1377 (F))
Land Conservation Incentives Act; tax credit. Amending §§ 58.1-512 and 58.1-513; adding § 58.1-512.1. (Patron-Hanger, SB 403 (I) See SB93)
Land Conservation Incentives Act; tax credit, report. Amending §§ 58.1-512 and 58.1-513; repealing second enactment of Chapter 940, 2005 Acts. (Patron-Watkins, SB 93 (F))
Land preservation; special assessments. Amending § 58.1-3233. (Patron-Reynolds, SB 56 (F))
Legislation; requires sunset date on all new state or local taxation bills. Adding § 30-19.1:11. (Patron-Reid, HB 1052 (F))
License tax; repeals those that are local. Repealing §§ 58.1-3700 through 58.1-3735. (Patron-Hugo, HB 1595 (C))
License tax, local; localities to select date to apply therefor. Amending § 58.1-3703.1. (Patron-Byron, HB 869 (Chapter 119); Newman, SB 522 (Chapter 181))
License taxes; separate rate for local fuel distributors. Amending §§ 58.1-3700.1 and 58.1-3706. (Patron-Watkins, SB 597 (Chapter 763))
Local government; equalizes municipal and county taxing authority. Amending §§ 15.2-204 and 15.2-1200. (Patron-Hull, HB 1594 (F))
Lottery; Department prohibited from charging fees to individual for using copyrighted words, etc. Adding § 58.1-4013.1. (Patron-Cline, HB 1128 (F))
Lottery; various changes that will enhance ability to continue as strong revenue producer for State. Amending §§ 58.1-4006, 58.1-4007, 58.1-4009, 58.1-4014, 58.1-4018, and 58.1-4021; adding §§ 58.1-4014.1 and 58.1-4018.1. (Patron-Albo, HB 784 (Chapter 598))
Lottery tickets; prohibits sale thereof over Internet. Adding § 58.1-4007.2. (Patron-Cline, HB 1129 (Chapter 352))
Machinery and tools tax; method of valuation for federal income tax purposes. Amending §§ 58.1-3507, 58.1-3508.1, and 58.1-3518. (Patron-Wagner, SB 258 (F))
Machinery and tools tax; method of valuation thereof for income tax purposes, report. Amending § 58.1-3507. (Patron-Saxman, HB 1290 (V))
Military Family Relief Fund; created, report. Amending § 58.1-344.3; adding § 44-102.2. (Patron-Johnson, HB 628 (Chapter 103); O’Brien, SB 139 (Chapter 479))
Motor fuels tax; clarifies refund for taxicabs. Amending § 58.1-2259. (Patron-Wardrup, HB 668 (C))
Motor fuels tax; DMV suggested changes. Amending §§ 58.1-2201, 58.1-2211, 58.1-2215, 58.1-2241, 58.1-2246, 58.1-2247, 58.1-2272, 58.1-2273, and 58.1-2280. (Patron-Parrish, HB 534 (Chapter 594))
Motor fuels tax; rate increase. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Watts, HB 581 (F); Hull, HB 1601 (F))
Motor fuels tax; sets effective date for sales tax in certain transportation districts. Amending §§ 15.2-4504, 15.2-4529, and 58.1-1720. (Patron-Orrock, HB 1148 (Chapter 354))
Motor fuels taxes; elimination of refunds for fuels used in operating certain watercraft. Amending §§ 58.1-2259 and 58.1-2289. (Patron-Hanger, SB 678 (F))
Motor vehicle fuels tax; imposition optional for localities in certain transportation districts. Amending § 58.1-1720. (Patron-Cole, HB 145 (F))
Motor vehicle insurance license tax; revenue dedicated to mass transit. Amending §§ 33.1-23.03:1, 33.1-23.03:8, and 58.1-2501; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Ebbin, HB 1613 (F); Colgan, SB 725 (I) See SB708)
Motor vehicle insurance license tax; revenues generated thereby credited to Transportation Trust Fund. Adding § 58.1-2511. (Patron-Frederick, HB 488 (F))
Motor Vehicle Sales and Use Tax; allows DMV Commissioner to collect on basis of final sale price. Amending § 58.1-2405. (Patron-Albo, HB 112 (F))
Motor Vehicle Sales and Use Tax; definition of sale price. Amending §§ 58.1-602 and 58.1-2401. (Patron-Marshall, R.G., HB 199 (F))
Motor Vehicle Sales and Use Tax; exemptions for military personnel. Amending § 58.1-2403. (Patron-Suit, HB 976 (Chapter 604))
Motor Vehicle Sales and Use Tax; exempts vehicles with certain EPA fuel efficiency rating. Amending § 58.1-2403. (Patron-Englin, HB 974 (C))
Motor Vehicle Sales and Use Tax; increases tax. Amending § 58.1-2402. (Patron-Brink, HB 1611 (F); Hawkins, SB 726 (F))
Neighborhood Assistance Act; changes eligibility requirements for individuals to claim tax credits. Amending § 63.2-2006. (Patron-Hamilton, HB 358 (F))
Northern Virginia Transportation Investment Bond Act of 2006; created. Amending §§ 33.1-268, 33.1-269, 33.1-277, and tenth enactment of Chapters 1019 and 1044, 2000 Acts; adding §§ 58.1-2511, 58.1-2512, and 58.1-2513. (Patron-Hugo, HB 1257 (F))
Personal property, tangible; establishes separate class for certain aircraft. Amending §§ 58.1-3506 and 58.1-3916. (Patron-Byron, HB 862 (Chapter 200); Newman, SB 521 (Chapter 231))
Personal property tax; classification of watercraft. Amending § 58.1-3506. (Patron-Morgan, HB 327 (Chapter 400))
Personal property tax; valuation of automobiles. Amending § 58.1-3503. (Patron-Albo, HB 319 (F))
Personal property tax relief; reimbursement payments to localities. Amending § 58.1-3524. (Patron-Griffith, HB 1549 (C))
Personal Property Tax Relief Fund; created, change in reimbursements for qualifying vehicles, report. Amending §§ 30-133, 58.1-3506, 58.1-3506.1, 58.1-3523, 58.1-3524, and 58.1-3912; adding §§ 58.1-3524.1 through 58.1-3524.6, 58.1-3535.1, and 58.1-3916.01:1. (Patron-Albo, HB 1385 (F))
Personal Property Tax Relief Fund; created, change in reimbursements for qualifying vehicles, report. Amending §§ 30-133, 58.1-3506, 58.1-3506.1, 58.1-3523, 58.1-3524, and 58.1-3912; adding §§ 58.1-3524.1 through 58.1-3524.6, and 58.1-3916.01:1. (Patron-Cole, HB 140 (F))
Personal property taxes; rate for generating equipment of electric suppliers. Amending § 58.1-2606. (Patron-Hanger, SB 404 (Chapter 517))
Pollution control equipment and facilities; certain exemptions from taxation, report. Amending § 58.1-3660. (Patron-Hanger, SB 417 (Chapter 375))
Public-Private Partnership Advisory Commission; created. Amending §§ 33.1-23.03:1, 56-557, 56-558, 56-560, 56-563, 56-564, 56-566, 56-567.1, 56-573.1, 56-575.1, 56-575.3:1, 56-575.4, 56-575.16, 58.1-811, 58.1-3203, and 58.1-3703; adding §§ 30-266 through 30-270, 30-271 through 30-276, 33.1-23.03:9, 56-575.17, 56-575.18, and 58.1-3606.1. (Patron-Stosch, SB 541 (F))
Public-Private Transportation Act; allocation of concession payments. Amending §§ 33.1-23.03:1, 56-557, 56-558, 56-560, 56-563, 56-564, 56-566, 56-567.1, 56-573.1, 58.1-811, 58.1-3203, and 58.1-3703; adding §§ 33.1-23.03:9 and 58.1-3606.1. (Patron-Saslaw, SB 666 (Chapter 922))
Public-Private Transportation Act of 1995 (PPTA); provides for granting of concessions and taxation. Amending §§ 33.1-23.03:1, 56-557, 56-558, 56-560, 56-563, 56-564, 56-566, 56-567.1, 56-573.1, 58.1-811, 58.1-3203, and 58.1-3703; adding §§ 33.1-23.03:9 and 58.1-3606.1. (Patron-Wardrup, HB 1426 (F))
Publications tax; revenue to be deposited into Water Quality Improvement Fund. Adding § 58.1-1730. (Patron-Wardrup, HB 678 (F))
Real estate; assessment of property devoted to water-dependent use. Amending §§ 58.1-3229, 58.1-3230, 58.1-3236, 58.1-3237, 58.1-3240, 58.1-3241, and Chapter 675, 1984 Acts (carried by reference in Code as § 58.1-3229). (Patron-Wittman, HB 1328 (C))
Real estate; special commissioner to sell property, etc., to make tax sales less costly. Amending § 58.1-3969. (Patron-Kilgore, HB 194 (Chapter 333))
Real estate reassessment; notice of change. Amending § 58.1-3330. (Patron-Frederick, HB 491 (Chapter 255); Hall, HB 1298 (I) See HB491; Herring, SB 731 (Chapter 509))
Real estate tax; assessments for open space property for golf courses. Amending § 58.1-3230. (Patron-Oder, HB 916 (Chapter 817))
Real estate tax; computation of deferral. Repealing § 58.1-3219.2. (Patron-Welch, HB 1231 (Chapter 356))
Real estate tax; exemption for certain elderly or disabled persons. Amending §§ 58.1-3210 and 58.1-3211. (Patron-McClellan, HB 540 (I) See HB121)
Real estate tax; exemption in redevelopment or conservation areas, etc. Adding § 58.1-3219.4. (Patron-Edwards, SB 358 (Chapter 572))
Real estate tax; exemptions for certain elderly and handicapped. Amending § 58.1-3211. (Patron-Cole, HB 87 (I) See HB121)
Real estate tax; exemptions for elderly and disabled in City of Norfolk. Amending § 58.1-3211. (Patron-Miller, HB 1444 (I) See HB121)
Real estate tax; increases amount of exemptions for elderly or disabled in certain counties and cities. Amending § 58.1-3211. (Patron-Marshall, R.G., HB 121 (Chapter 585))
Real estate tax; increases amount of exemptions for elderly or disabled in Northern Virginia. Amending § 58.1-3211. (Patron-Marshall, R.G., HB 202 (F); Caputo, HB 277 (I) See HB121; Amundson, HB 560 (I) See HB121; Sickles, HB 1097 (I) See HB121)
Real estate tax; limitation on tax rate. Amending § 58.1-3321; adding § 58.1-3322. (Patron-Lingamfelter, HB 169 (F); Albo, HB 315 (F); Gear, HB 897 (F))
Real estate tax; sale of tax delinquent properties. Amending §§ 58.1-3967 and 58.1-3975. (Patron-Ingram, HB 1421 (Chapter 616))
Real estate valuations; fair market value therefor. Adding § 58.1-3200.01. (Patron-O’Brien, SB 138 (F))
Real property taxes; Port Authority to determine service charges in lieu of. Amending § 58.1-3403. (Patron-Locke, SB 45 (C))
Recordation receipt; electronic transfer of certain transactions. Amending § 58.1-3303. (Patron-Moran, HB 1217 (Chapter 355))
Recordation tax; additional distribution to localities. Amending § 58.1-816. (Patron-Lewis, HB 67 (C))
Recordation tax; collection thereof to be transferred to Water Quality Improvement Fund. Amending §§ 2.2-1514, 10.1-2128, and 10.1-2133; adding § 58.1-818. (Patron-Hanger, SB 413 (C))
Recordation tax; dedicated for transportation. Adding §§ 58.1-818 and 58.1-819. (Patron-Wardrup, HB 659 (F))
Recordation tax; dedication of certain revenues to Transportation Trust Fund. Adding § 58.1-815.4. (Patron-Lingamfelter, HB 1436 (I) See HB1257)
Recordation tax; distribution for transportation. Adding § 58.1-818. (Patron-Marshall, R.G., HB 410 (F))
Recordation tax; reduces rates to levels prior to increase imposed. Amending §§ 58.1-801, 58.1-803, 58.1-807, and 58.1-808. (Patron-Frederick, HB 485 (C))
Residential development; impact fee assessments. Adding § 58.1-3851. (Patron-Marshall, R.G., HB 1197 (F))
Residential property; permits localities to tax at a lower rate. Adding § 58.1-3221.2. (Patron-Alexander, HB 155 (C))
Retail Sales and Use Tax; distribution to certain localities based on reduction in machinery and tools tax revenues. Amending § 58.1-638. (Patron-Nutter, HB 423 (F))
Retail Sales and Use Tax; exemption for certain church property. Amending § 58.1-609.10. (Patron-Nixon, HB 576 (Chapter 338))
Retail Sales and Use Tax; exemption for certain solar energy devices or systems. Amending § 58.1-609.1; adding §§ 58.1-339.11 and 58.1-608.1:1. (Patron-Gear, HB 880 (I) See HB1153)
Retail Sales and Use Tax; exemption for drilling, refining, etc., of gas and oil, extends sunset provision. Amending § 58.1-609.3. (Patron-Parrish, HB 1539 (Chapter 618))
Retail Sales and Use Tax; exemption for funeral expenses. Amending § 58.1-609.10. (Patron-Morgan, HB 328 (F))
Retail Sales and Use Tax; exemption for nonprofit schools. Amending § 58.1-609.11. (Patron-Janis, HB 1485 (C))
Retail Sales and Use Tax; exemption for school-related items. Adding § 58.1-611.2. (Patron-Cline, HB 1125 (I) See HB532)
Retail Sales and Use Tax; exemption for semiconductor wafers. Amending § 58.1-609.3. (Patron-Stosch, SB 601 (Chapter 524))
Retail Sales and Use Tax; exemption for telecommunication companies. Amending § 58.1-609.3. (Patron-Byron, HB 874 (C))
Retail Sales and Use Tax; exemption on clothing, school supplies, computers, and sports equipment. Amending §§ 58.1-625 and 58.1-626; adding § 58.1-611.2. (Patron-Armstrong, HB 509 (I) See HB532)
Retail Sales and Use Tax; exemptions for certain telecommunications and telephone companies. Amending § 58.1-609.3. (Patron-Hull, HB 1462 (C))
Retail Sales and Use Tax; exemptions include certain contractors. Amending § 58.1-610. (Patron-Shannon, HB 248 (F); Parrish, HB 536 (F); Hugo, HB 1251 (F); Frederick, HB 1315 (F); Howell, SB 254 (F); Colgan, SB 478 (F))
Retail Sales and Use Tax; exemptions include certain medicines and drugs used for farm animals. Amending §§ 58.1-609.2 and 58.1-609.10. (Patron-Orrock, HB 69 (Chapter 331); Houck, SB 73 (Chapter 361))
Retail Sales and Use Tax; exemptions include certain school-related items. Adding § 58.1-611.2. (Patron-Moran, HB 1206 (I) See HB532)
Retail Sales and Use Tax; exemptions include certain school-related items. Amending §§ 58.1-625 and 58.1-626; adding § 58.1-611.2. (Patron-Jones, S.C., HB 12 (I) See HB532; Ware, O., HB 708 (I) See HB532; Reynolds, SB 60 (F))
Retail Sales and Use Tax; exemptions include certain school-related items, clothing and footwear. Amending §§ 58.1-625 and 58.1-626; adding § 58.1-611.2. (Patron-Parrish, HB 532 (Chapter 593); McDougle, SB 571 (Chapter 579))
Retail Sales and Use Tax; exemptions include certain school-related items, computers, and related peripheral equipment. Amending §§ 58.1-625 and 58.1-626; adding § 58.1-611.2. (Patron-Cosgrove, HB 131 (I) See HB532; Frederick, HB 484 (I) See HB532)
Retail Sales and Use Tax; exemptions include clothing and computers. Amending § 58.1-602; adding § 58.1-611.2. (Patron-Rust, HB 528 (I) See HB532)
Retail Sales and Use Tax; exemptions include Energy Star certified products. Amending § 58.1-609.1. (Patron-Englin, HB 390 (I) See HB130)
Retail Sales and Use Tax; exemptions include extraction and processing of natural gas and oil. Amending § 58.1-609.3. (Patron-Norment, SB 714 (Chapter 385))
Retail Sales and Use Tax; exemptions include medicines and drugs purchased by nursing homes, etc. Amending § 58.1-609.10. (Patron-Stosch, SB 110 (Chapter 217))
Retail Sales and Use Tax; exemptions include personal property purchased by contractor. Amending § 58.1-609.3. (Patron-Blevins, SB 96 (F))
Retail Sales and Use Tax; exemptions include purchases of energy efficient products. Amending § 58.1-609.1. (Patron-Cosgrove, HB 130 (F))
Retail Sales and Use Tax; exemptions include semiconductor production. Amending §§ 58.1-602 and 58.1-609.3. (Patron-Parrish, HB 530 (Chapter 541); Colgan, SB 475 (Chapter 519))
Retail Sales and Use Tax; gratuities or service charges on meals excluded when calculating. Amending §§ 58.1-602, 58.1-3833, and 58.1-3840. (Patron-Gear, HB 896 (Chapter 602); Watkins, SB 85 (Chapter 568))
Retail Sales and Use Tax; increase in certain localities. Amending §§ 58.1-603, 58.1-604, 58.1-614, and 58.1-638. (Patron-Ebbin, HB 1003 (F); Scott, J.M., HB 1082 (F); Whipple, SB 267 (F))
Retail Sales and Use Tax; increases amount to Transportation Trust Fund. Amending § 58.1-638. (Patron-Cole, HB 85 (F); Marshall, R.G., HB 118 (F); Wardrup, HB 661 (F); Cuccinelli, SB 630 (F))
Retail Sales and Use Tax; mixed-use developments that include affordable housing. Adding § 58.1-608.3:01. (Patron-Stolle, SB 575 (F))
Retail Sales and Use Tax; payments by certain vendors. Amending § 58.1-615. (Patron-Gear, HB 1484 (F))
Retail Sales and Use Tax; permits nonprofit military organizations to obtain sales tax exemption. Amending § 58.1-609.11. (Patron-Cox, HB 212 (C))
Retail Sales and Use Tax; refund for exempted entities. Amending §§ 15.2-1104.1, 58.1-601, 58.1-609.11, 58.1-623.1, and 58.1-3818. (Patron-Watkins, SB 595 (F))
Retail Sales and Use Tax; repealing provisions of state sales tax on food. Amending § 58.1-611.1. (Patron-Chichester, SB 226 (F))
Retail Sales and Use Tax; revenue distribution to localities based on real estate tax revenue growth. Amending § 58.1-638. (Patron-Cline, HB 1124 (F))
Retail Sales and Use Tax; revenue from certain public facilities in certain cities. Amending § 58.1-608.3. (Patron-Melvin, HB 1235 (Chapter 608))
Retail Sales and Use Tax; revenue to local transportation and education. Amending § 58.1-638. (Patron-O’Brien, SB 127 (F))
Retail Sales and Use Tax; sales tax increase on motor fuels in Northern Virginia Transportation District. Amending §§ 58.1-1720 and 58.1-1721. (Patron-Whipple, SB 64 (F))
Retail Sales and Use Tax; Tax Commissioner’s exemption reports. Amending § 58.1-609.12. (Patron-Hull, HB 1370 (Chapter 559))
Retail Sales and Use Tax; to receive revenue from certain public facilities must be located in designated cities. Amending § 58.1-608.3. (Patron-Rerras, SB 655 (Chapter 581))
Revenue Stabilization Fund; excess funds deposited in Taxpayer Surplus Relief Fund. Amending § 2.2-1829. (Patron-O’Bannon, HB 1329 (F))
Revenue-neutral tax rate; locality to calculate and publish in its budget. Amending § 15.2-2504; adding § 58.1-3262. (Patron-Quayle, SB 219 (F))
Roll-back taxes; local use value assessment ordinances. Amending § 58.1-3241. (Patron-Martin, SB 186 (Chapter 221))
Roll-your-own tobacco; classified as cigarette, imposition of tax on selling or dealing thereof. Amending §§ 3.1-336.8, 58.1-1000, 58.1-1001, 58.1-1003, and 58.1-1021.01; adding § 58.1-1003.1. (Patron-Hawkins, SB 729 (Chapter 768))
State agencies; joint subcommittee to study feasibility and appropriateness of consolidating or outsourcing those that issue licenses and permits, and collect taxes. (Patron-Purkey, HJR 52 (C))
Tax assessments; judicial appeals thereof. Amending § 58.1-1826. (Patron-Armstrong, HB 772 (Chapter 342))
Tax refund anticipation loans; requires persons who make or facilitate to display their fees and related information. Amending § 59.1-200; adding §§ 6.1-474 through 6.1-479. (Patron-Morgan, HB 324 (Chapter 399))
Taxation; conformity thereof with Internal Revenue Code. Amending § 58.1-301. (Patron-Chichester, SB 69 (Chapter 162))
Taxes, local; cap on penalty for failing to pay. Amending § 58.1-3916. (Patron-Johnson, HB 1283 (Chapter 459))
Taxes, local; use of collection agents. Amending §§ 58.1-3919.1 and 58.1-3934. (Patron-Williams, SB 302 (Chapter 372))
Technology and Biotechnology Investment Act; created. Adding §§ 58.1-422 through 58.1-428. (Patron-Purkey, HB 159 (C))
Telecommunications tax; permits Town of Abingdon to impose. Amending § 58.1-3812. (Patron-Johnson, HB 1384 (F))
Tire recycling fee; extension of time. Amending § 58.1-641. (Patron-Oder, HB 522 (Chapter 407))
Tourism zones, local; county, city or town to establish by local ordinance. Adding § 58.1-3851. (Patron-Armstrong, HB 518 (Chapter 642))
Transient occupancy tax; authorizes Montgomery County to impose. Amending § 58.1-3819. (Patron-Nutter, HB 1323 (Chapter 67); Edwards, SB 463 (Chapter 376))
Transient occupancy tax; eliminates sunset provision in City of Williamsburg and Counties of James City and York. Amending § 58.1-3823. (Patron-Norment, SB 468 (Chapter 377))
Transient occupancy tax; exemptions in certain localities. Amending § 58.1-3819. (Patron-Lingamfelter, HB 174 (F))
Transient occupancy tax; imposition for occupancy of any room or space, etc. Adding § 58.1-3843. (Patron-Watkins, SB 86 (Chapter 216))
Transient occupancy tax; maximum amount Nelson County may charge. Amending Chapter 896, 1994 Acts (carried by reference in Code as § 58.1-3821); repealing second enactment of Chapter 896, 1994 Acts. (Patron-Abbitt, HB 779 (Chapter 111))
Transportation; provides for new funding therefor in Northern Virginia. Amending §§ 2.2-1509.2, 30-133, 46.2-686, 46.2-694.1, 46.2-697, 58.1-638, 58.1-814, 58.1-815.1, 58.1-2402, and 58.1-2425; adding §§ 46.2-206.1, 58.1-645, 58.1-646, 58.1-803.1, and 58.1-3827. (Patron-Devolites Davis, SB 701 (F))
Transportation construction and maintenance; revises allocation system. Amending §§ 33.1-1, 33.1-2, 33.1-12, 33.1-12.1, 33.1-23.1, 33.1-23.2, 33.1-23.4, 33.1-23.5:1, 33.1-25, 33.1-31, 33.1-32, 33.1-34, 33.1-35, 33.1-39, 33.1-41.1, 33.1-42, 33.1-44, 33.1-46, 33.1-46.1, 33.1-46.2, 33.1-46.4, 33.1-47, 33.1-47.1, 33.1-55, 33.1-56, 33.1-61, 33.1-67 through 33.1-69.2, 33.1-70.01, 33.1-70.1, 33.1-72.1, 33.1-75.1, 33.1-75.2, 33.1-75.3, 33.1-79, 33.1-84 through 33.1-88, 33.1-268, 33.1-269, 33.1-277, 33.1-285.1, 33.1-416, 33.1-436, 46.2-815, 46.2-1149.2, 58.1-815.1, and 58.1-2259; adding §§ 33.1-23.001, 33.1-23.03:3.1, 33.1-23.05, and 33.1-23.3:1; repealing §§ 33.1-23.1:1, 33.1-23.1:2, 33.1-23.3, 33.1-23.5, 33.1-30, 33.1-49 through 33.1-54, and 33.1-70.2. (Patron-Wagner, SB 329 (I) See SJR60)
Transportation district; localities may impose local tax to be exclusively used therefor. Amending § 15.2-4518. (Patron-Hall, HB 1070 (F))
Transportation Future Fund; created. Amending §§ 58.1-603, 58.1-604, 58.1-604.1, and 58.1-614; adding §§ 33.1-23.1:01, 33.1-223.2:16, and 33.1-223.2:17. (Patron-Potts, SB 686 (I) See SB708)
Transportation Investment Bond Act of 2006; created. Amending §§ 33.1-268, 33.1-269, 33.1-277, and second enactment of Chapters 1019 and 1044, 2000 Acts; adding §§ 33.1-223.2:16, 58.1-2511, and 58.1-2512; repealing third and tenth enactments of Chapters 1019 and 1044, 2000 Acts. (Patron-Frederick, HB 489 (F))
Transportation needs; provides several mechanisms for funding, report. Amending §§ 2.2-1509.2, 33.1-12, 33.1-23.03:1, 33.1-23.03:2, 33.1-23.03:8, 33.1-221.1:1.1, 46.2-694, 46.2-694.1, 46.2-697, 46.2-698, 46.2-700, 46.2-730, 46.2-752, 46.2-753, 46.2-1135, 58.1-802, 58.1-811, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2402, 58.1-2425, 58.1-2701, and 58.1-2706; adding §§ 33.1-221.1:1.2, 46.2-206.1, 46.2-702.1, 58.1-802.1, 58.1-2259.1, 58.1-2288.1, and 58.1-2531; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Hawkins, SB 708 (F))
Transportation Trust Fund; increases percentage of revenues flowing to Mass Transit Fund. Amending §§ 33.1-23.03:2 and 58.1-2425. (Patron-Scott, J.M., HB 1085 (F))
Treasurers, local; collection of unpaid fines and costs. Amending § 19.2-349. (Patron-Johnson, HB 1425 (Chapter 359))
Treasurers’ sales; relief for certain purchasers of property sold prior to designated date. (Patron-Tata, HB 214 (Chapter 588))
Unemployment tax filing; Employment Commission to permit employers of domestic service individuals to pay and file annually. Amending § 60.2-512. (Patron-Bulova, HB 964 (C))
Urban Best Management Practices Cost-Share and Tax Credit program; Department of Conservation and Recreation to study if meets nutrient and sediment reduction goals. (Patron-Bulova, HJR 107 (F))
Vehicle license fees, etc., local; DMV to develop and implement standardized procedures and fees. Amending § 46.2-752. (Patron-Wardrup, HB 674 (F))
Vehicle registration fees; additional fee for transportation purposes. Amending §§ 46.2-694 and 58.1-2425. (Patron-Jones, D.C., HB 1614 (F); Houck, SB 723 (I) See SB708)
Veterinarians; pro bono tax credit for certain procedures. Adding § 58.1-339.11. (Patron-Welch, HB 835 (F); Athey, HB 1113 (F); Hull, HB 1367 (F))
Virginia Museum of Fine Arts; exempts museum from assessment and levy of service charge. Amending §§ 23-253.4 and 58.1-3403. (Patron-Reid, HB 1053 (F); Watkins, SB 92 (F))
Water Quality Improvement Fund; revenues from lodging shall be deposited therein. Amending §§ 2.2-1514, 10.1-2128, 10.1-2129, and 10.1-2133; adding §§ 58.1-645, 58.1-646, and 58.1-818. (Patron-Quayle, SB 626 (C))
2006 Cumulative Index of Bills, Joint Resolutions, Resolutions and Documents - For additional information, please contact the House of Delegates Information and Public Relations Office, P. O. Box 406, State Capitol, Richmond, Virginia 23218, telephone (804) 698-1500. Last updated 11/07/06