Admissions tax; authorizes Scott County to impose to any off-track horse race wagering facility. Adding § 58.1-3818.01. (Patron-Kilgore, HB 3128 (F))

Admissions tax; permits Charles City County to impose. Amending § 58.1-3818. (Patron-Lambert, SB 853 (F))

Adoption; Department of Taxation to study current financial incentives in other states to support. (Patron-O’Brien, SJR 377 (P))

Aircraft; establishes separate class of tangible personal property therefor. Amending §§ 58.1-3506 and 58.1-3916. (Patron-Suit, HB 2013 (Chapter 88); Stolle, SB 1171 (Chapter 609))

Airport Fund; distribution of revenues. Amending § 58.1-638. (Patron-Williams, SB 1328 (F))

Alcoholic beverages; increases tax thereon. Amending §§ 4.1-234 and 4.1-235. (Patron-Colgan, SB 600 (CD))

Assessment rates; notification for increase. Amending § 58.1-3321. (Patron-Rerras, SB 1063 (Chapter 948))

Assessments; notice of change. Amending § 58.1-3330. (Patron-Johnson, HB 3093 (Chapter 344); Lambert, SB 848 (Chapter 353))

Biotechnology Investment Tax Credit; created. Adding § 58.1-439.12:02. (Patron-Sickles, HB 2820 (F))

Business and state licenses, local; denied or suspended if business employs unlawful workers. Adding § 58.1-3700.01. (Patron-Miller, J.H., HB 2930 (I) See HB3130)

Business licenses, beginning; all taxes owed to locality to be paid before issuance. Amending § 58.1-3700. (Patron-Ware, O., HB 2675 (F))

Business, professional and occupational license (BPOL) tax; commissioner of revenue to accept estimated payments thereof based on preceding year. Amending § 58.1-3706. (Patron-Brink, HB 2559 (F))

Business, professional and occupational license (BPOL) tax; media exemption. Amending § 58.1-3703. (Patron-Wardrup, HB 2224 (F))

Business, professional and occupational license (BPOL) tax; motor fuels tax exemption. Amending § 58.1-3732. (Patron-Purkey, HB 1695 (Chapter 85); Watkins, SB 772 (Chapter 834); Saslaw, SB 1011 (I) See SB772)

Business, professional and occupational license (BPOL) tax; refusal to grant and revocation of business licenses. Amending § 58.1-3700. (Patron-Byron, HB 3130 (F); Cuccinelli, SB 1118 (F))

Business, professional and occupational license (BPOL) tax; requires every contractor to provide proof of such license when applying for and renewing local business license. Amending § 58.1-3715. (Patron-Norment, SB 1291 (F))

Car tax relief; removes cap on overall amount, and creates Personal Property Tax Relief Fund, report. Amending §§ 30-133, 58.1-3506, 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 1894 (F))

Car tax relief reimbursements; income tax sharing with localities for transportation and education in lieu thereof. Amending § 58.1-320; repealing §§ 58.1-3523 through 58.1-3535. (Patron-Lingamfelter, HB 1709 (F))

Cigarette tax; authorizes any county to impose. Amending § 58.1-3830; repealing § 58.1-3831. (Patron-Barlow, HB 2719 (F))

Cigarette tax; authorizes any county to impose. Amending § 58.1-3831. (Patron-Hanger, SB 1214 (F))

Cigarette tax; localities evidence of payment. Amending § 58.1-3830. (Patron-Hugo, HB 1599 (CD))

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 (CD))

Coal and gas road improvement tax; extends sunset provision. Amending second enactment of Chapter 274, 2002 Acts. (Patron-Bowling, HB 2913 (I) See HB1628)

Coal and gas road improvement tax, local; extends sunset provision. Amending § 58.1-3713; repealing Chapter 274, 2002 Acts. (Patron-Johnson, HB 1628 (Chapter 57); Wampler, SB 734 (Chapter 586))

Collection of taxes; prohibits Department of Taxation from engaging debt collectors outside Department. Amending §§ 58.1-1803 and 58.1-1821. (Patron-Hugo, HB 2135 (Chapter 750))

Commissioners of revenue, local; deny and revoke license for those without legal documents for employment in U.S. Amending § 58.1-3109. (Patron-Byron, HB 2806 (F))

Communications sales and use tax; distribution formula for localities. Amending § 58.1-662. (Patron-Bowling, HB 2919 (F); Puckett, SB 1081 (F))

Communications sales and use tax; exemptions include military base customers. Amending § 58.1-648. (Patron-Nixon, HB 2723 (Chapter 811))

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 (CD))

Condominium Act; assessments and taxation on certain condominium units. Amending § 55-79.42. (Patron-Lambert, SB 849 (F))

Constitutional amendment; assessments of real property and tax rates (first reference). Amending Section 2 of Article X. (Patron-Frederick, HJR 56 (CD); Frederick, HJR 559 (F); Ruff, SJR 89 (CD))

Constitutional amendment; assessments of real property (first reference). Amending Section 2 of Article X. (Patron-Wittman, HJR 46 (CD); Norment, SJR 371 (I) See SJR354; Ruff, SJR 425 (I) See SJR354)

Constitutional amendment; excludes privately owned motor vehicles from property taxation (first reference). Amending Section 6 of Article X. (Patron-Rust, HJR 34 (CD); Rust, HJR 655 (F))

Constitutional amendment; excludes privately owned motor vehicles used for nonbusiness purposes (first reference). Amending Section 6 of Article X. (Patron-Cole, HJR 586 (F))

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 (CD))

Constitutional amendment; exempts certain homeowners from taxation (first reference). Amending Section 6 of Article X. (Patron-Rerras, SJR 354 (Chapter 843))

Constitutional amendment; exempts certain owner-occupied residences from taxation (first reference). Amending Section 6 of Article X. (Patron-Rerras, SJR 81 (CD))

Constitutional amendment; exempts certain property from taxation (first reference). Amending Section 6 of Article X. (Patron-Watts, HJR 68 (CD))

Constitutional amendment; exempts real estate taxes for persons 65 or older, and totally disabled (first reference). Amending Section 6 of Article X. (Patron-Wagner, SJR 386 (I) See SJR354)

Constitutional amendment; homestead exemption from property taxation (first reference). Amending Section 6 of Article X. (Patron-Watts, HJR 716 (F))

Constitutional amendment; increases property tax exemptions for persons 65 or older (first reference). Amending Section 6 of Article X. (Patron-Miller, J.H., HJR 771 (F))

Constitutional amendment; localities may provide partial exemption of taxes on taxpayer’s primary residence (first reference). Amending Section 6 of Article X. (Patron-Hanger, SJR 443 (I) See SJR354)

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 (CD); Brink, HJR 624 (F); Whipple, SJR 79 (CD); Whipple, SJR 398 (I) See SJR354)

Constitutional amendment; property tax exemption for certain veterans, widow or widower of veteran (first reference). Adding Section 6-A in Article X. (Patron-Lingamfelter, HJR 581 (F); Frederick, HJR 717 (F))

Constitutional amendment; property tax exemptions authorized for persons 65 years of age (first reference). Amending Section 6 of Article X. (Patron-Quayle, SJR 362 (I) See SJR354)

Consumer utility taxes, local; provider remains liable to appropriate taxing locality if taxes are remitted to wrong locality. Amending § 58.1-3814. (Patron-May, HB 2382 (F))

Consumption of goods and services; joint subcommittee to study viability of fair tax thereon. (Patron-Bell, SJR 326 (F))

Courthouse construction; assessment for renovation or maintenance. Amending § 17.1-281. (Patron-Nutter, HB 2237 (F))

Defense Facility and Transportation Improvement Fund and Program; created. Adding §§ 33.1-221.1:9 and 58.1-815.4. (Patron-Lingamfelter, HB 1700 (F))

Educational Choice Act; created. Adding §§ 58.1-339.11 through 58.1-339.15. (Patron-Obenshain, SB 331 (CD))

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 (CD))

Hampton Roads Transportation Authority; created. Amending § 58.1-2403; adding §§ 33.1-391.6 through 33.1-391.17, 46.2-332.1, 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-609.14, 58.1-802.1, 58.1-2402.1, and 58.1-3221.2. (Patron-Stolle, SB 1415 (I) See SB1417)

Housing Trust Fund; name change, dedicating unreserved general fund balances. 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-Whipple, SB 966 (F))

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 (CD); Suit, HB 1825 (F))

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 and 58.1-818. (Patron-Whipple, SB 277 (CD); Whipple, SB 967 (F))

Illegal Substances Excise Tax Act; created. Adding §§ 58.1-1731 through 58.1-1739. (Patron-Hurt, HB 2754 (F))

Impact fees; locality may impose and collect fees to cover costs of issuing permits for residential uses. Adding § 58.1-3852. (Patron-Marshall, R.G., HB 2796 (F))

Income and personal property taxes; localities to impose. Amending §§ 58.1-540, 58.1-548, and 58.1-3506; repealing § 58.1-549. (Patron-Watts, HB 2611 (F))

Income tax, corporate; extends sunset provision for machinery and equipment used in recycling process. Amending § 58.1-439.7. (Patron-Bowling, HB 3044 (Chapter 529); Watkins, SB 870 (Chapter 593); Blevins, SB 990 (F))

Income tax, corporate; filing of withholding tax returns. Amending § 58.1-472. (Patron-Watts, HB 2284 (Chapter 753))

Income tax, corporate; higher education research and development tax credit. Adding § 58.1-439.12:02. (Patron-Moran, HB 3165 (F))

Income tax, corporate; telework expenses tax credit. Adding § 58.1-439.12:02. (Patron-Frederick, HB 2437 (F); Herring, SB 1266 (F))

Income tax, personal and corporate; statute of limitations for abusive tax avoidance transactions. Amending § 58.1-312. (Patron-Shannon, HB 2920 (Chapter 524))

Income tax, state; animal adoption tax credit. Adding § 58.1-339.12. (Patron-Cline, HB 2686 (F))

Income tax, state; bicyclists’ tax credits for businesses and individuals. Adding §§ 58.1-339.12 and 58.1-339.13. (Patron-Suit, HB 1826 (F))

Income tax, state; contributions to Department for Aging to be used for Medicare Part D counseling. Amending § 58.1-344.3. (Patron-Quayle, SB 954 (Chapter 601))

Income tax, state; credit for purchase of certain prescription drug expenses. Adding § 58.1-339.12. (Patron-Sickles, HB 2810 (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 (CD); Rust, HB 2262 (F))

Income tax, state; deduction for licensed medical caregivers. Amending § 58.1-322. (Patron-Watts, HB 2608 (F))

Income tax, state; deduction for organ donation medical expenses. Amending § 58.1-322. (Patron-Amundson, HB 1489 (CD))

Income tax, state; deduction for unreimbursed organ donation expenses. Amending § 58.1-322. (Patron-Amundson, HB 2220 (Chapter 636))

Income tax, state; energy-efficient equipment deduction. Amending § 58.1-322. (Patron-Caputo, HB 1878 (F))

Income tax, state; energy-efficient equipment tax credit. Adding § 58.1-339.12. (Patron-O’Bannon, HB 2160 (F))

Income tax, state; energy-efficient equipment tax credit. Adding § 58.1-439.12:02. (Patron-Caputo, HB 3125 (F))

Income tax, state; filing threshold amounts. Amending § 58.1-321. (Patron-Melvin, HB 2988 (I) See HB3022)

Income tax, state; filing threshold amounts. Amending §§ 58.1-321 and 58.1-322. (Patron-Stosch, SB 778 (Chapter 543))

Income tax, state; filing threshold amounts, personal exemptions therefor. Amending §§ 58.1-321 and 58.1-322. (Patron-Cline, HB 3022 (Chapter 527))

Income tax, state; in-home health care tax credit. Adding § 58.1-339.12. (Patron-Watts, HB 2609 (F))

Income tax, state; increases deduction for prepaid tuition contracts, etc., with College Savings Plan. Amending § 58.1-322. (Patron-Bell, SB 785 (Chapter 942))

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 (CD); Hugo, HB 2133 (F))

Income tax, state; provides an age deduction. Amending § 58.1-322. (Patron-Suit, HB 1821 (F); Frederick, HB 2439 (F); Shannon, HB 2577 (F))

Income tax, state; provides nonrefundable tax credit to police officers and professional firefighters. Adding § 58.1-339.12. (Patron-Miller, P.J., HB 3103 (F))

Income tax, state; provisions for income and loss of an electing small business corporation. Amending § 58.1-322. (Patron-Stosch, SB 1283 (Chapter 359))

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 (CD); Saxman, HB 1843 (F))

Income tax, state; qualified adoption expenses tax credit. Adding § 58.1-339.12. (Patron-Caputo, HB 1879 (F))

Income tax, state; rent reductions tax credit. Amending § 58.1-339.9. (Patron-McClellan, HB 1568 (CD))

Income tax, state; residential tax credit for increased accessibility and visitability. Amending § 58.1-339.7. (Patron-Orrock, HB 2498 (Chapter 68))

Income tax, state; senior citizen tax relief. Amending § 58.1-322. (Patron-Caputo, HB 2643 (F))

Income tax, state; State Corporation Commission to determine tax costs for investor-owned public utilities. Amending § 56-235.2. (Patron-Nixon, HB 3153 (Chapter 537))

Income tax, state; subtraction for military retirement income. Amending § 58.1-322. (Patron-Suit, HB 2014 (F))

Income tax, state; tax credit for health insurance premiums paid by small business employers. Adding § 58.1-339.12. (Patron-Frederick, HB 1616 (F))

Income tax, state; tax credit for home accessibility features for disabled. Amending § 58.1-339.7. (Patron-Eisenberg, HB 1721 (I) See HB2498)

Income tax, state; tax credit for home accessibility features for military disabled. Amending § 58.1-339.7. (Patron-Lingamfelter, HB 3026 (I) See HB2498)

Income tax, state; tax credit for taxpayers making electronic toll collection payments. Adding § 58.1-339.12. (Patron-Poisson, HB 1803 (F); Herring, SB 1261 (F))

Income tax, state; veterinarian pro bono services and companion animal adoption tax credits. Adding §§ 58.1-339.12 and 58.1-339.13. (Patron-Hull, HB 3053 (F))

Income tax, state; worker retraining tax credit. Amending § 58.1-439.6. (Patron-Purkey, HB 1761 (F))

Internal Revenue Code; conforms State’s system of taxation thereto. Amending § 58.1-301. (Patron-Purkey, HB 1696 (Chapter 59); Chichester, SB 1105 (Chapter 782))

Interstate 81 Regional Transportation Authorities; created. Adding §§ 15.2-4841, 15.2-4842, 58.1-605.1, 58.1-606.1, and 58.1-639.1. (Patron-Potts, SB 1155 (F))

Keep our Promise Act of 2007; reinstates Personal Property Tax Relief Act of 1998. Amending §§ 58.1-3506.1, 58.1-3523, and 58.1-3912; adding §§ 58.1-3524.1 through 58.1-3524.6 and 58.1-3916.01:1; repealing § 58.1-3524. (Patron-Frederick, HB 1615 (F))

Land preservation tax credits; maximum amount allowed annually. Amending § 58.1-512. (Patron-Hull, HB 2191 (F))

Land preservation tax credits; removes annual inflation indexing. Amending § 58.1-512. (Patron-Wardrup, HB 2226 (F))

License fees; authorizes local body to charge according to gross receipts of business. Amending § 58.1-3703. (Patron-Miller, J.H., HB 2929 (F))

License tax; repeals those that are local. Repealing §§ 58.1-3700 through 58.1-3735. (Patron-Hugo, HB 1595 (CD); Frederick, HB 2443 (F))

License tax incentive; locality to exempt businesses primarily engaged in providing electronic payments processing services for financial institutions. Amending § 58.1-3703; adding § 15.2-940.1. (Patron-May, HB 2388 (F))

Limited liability companies; parties to actions, and recordation tax exemptions. Amending §§ 13.1-1002, 13.1-1020, 13.1-1123, and 58.1-811. (Patron-McClellan, HB 2292 (Chapter 639); Stosch, SB 794 (Chapter 233))

Local government; equalizes municipal and county taxing authorities. Amending §§ 15.2-204 and 15.2-1200. (Patron-Hull, HB 2193 (F))

Low-income housing credit; consolidation of Code sections. Amending §§ 36-55.63 and 58.1-435. (Patron-Edwards, SB 1054 (Chapter 778))

Machinery and tools; classification and taxation for idle machinery and tools. Amending § 58.1-1101. (Patron-Purkey, HB 1937 (F))

Machinery and tools; classification as intangible personal property and exemption of certified pollution control equipment. Amending §§ 58.1-1101, 58.1-3507, and 58.1-3660. (Patron-Purkey, HB 2666 (F))

Machinery and tools tax; provides uniform statewide statutory classification and taxation for idle machinery and tools. Amending § 58.1-3507. (Patron-Saxman, HB 2181 (Chapter 191); Wagner, SB 1151 (Chapter 159))

Meals tax; referendum required in certain cities. Amending § 58.1-3840. (Patron-Welch, HB 836 (CD); Welch, HB 2315 (F))

Mobile telecommunications services; authorizes board of supervisors of Charles City County to adopt tax thereon. Adding § 58.1-663. (Patron-Lambert, SB 1135 (F))

Moist snuff; included in tobacco products tax definitions. Amending §§ 58.1-1021.01 and 58.1-1021.02. (Patron-Purkey, HB 1764 (F))

Motor fuels and road taxes; rates and refunds. Amending §§ 58.1-2217, 58.1-2259, and 58.1-2701. (Patron-Marshall, D.W., HB 2464 (F))

Motor fuels tax; clarifies refund for taxicabs. Amending § 58.1-2259. (Patron-Wardrup, HB 668 (CD))

Motor fuels tax; modifies rates of taxation. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Scott, J.M., HB 2997 (F))

Motor fuels tax; rate increase. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Hull, HB 2190 (F); Watts, HB 2606 (F))

Motor Vehicle Fuel Sales Tax; local-option to impose retail sales taxes on motor fuels. Amending §§ 33.1-84.1 and 58.1-1719; adding §§ 58.1-1724.2 and 58.1-1724.3. (Patron-O’Brien, SB 1026 (F); Cuccinelli, SB 1420 (F))

Motor vehicle insurance license tax; revenues dedicated to Priority Transportation Fund. Amending §§ 33.1-23.03:8 and 58.1-2501; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Houck, SB 1201 (F))

Motor vehicle license taxes and fees, local; repeals authority of imposition and collection thereof. Amending §§ 46.2-100, 46.2-102, and 58.1-3995; repealing §§ 46.2-752 through 46.2-756. (Patron-Lingamfelter, HB 1699 (F))

Motor vehicle license taxes and fees, local; restates limitation on amount. Amending § 46.2-752. (Patron-Reid, HB 3143 (Chapter 230))

Motor vehicle registration fees; dedicates proceeds to transportation purposes. Amending §§ 46.2-694 and 58.1-2425. (Patron-Callahan, HB 3152 (F))

Motor Vehicle Sales and Use Tax; basis and rate. Amending §§ 58.1-2401, 58.1-2402, and 58.1-2405. (Patron-Marshall, D.W., HB 2466 (F); Marshall, D.W., HB 2467 (F))

Motor Vehicle Sales and Use Tax; exempts vehicles with certain EPA fuel efficiency rating. Amending § 58.1-2403. (Patron-Englin, HB 974 (CD))

Motor Vehicle Sales and Use Tax; increase for transportation purposes. Amending §§ 58.1-2402 and 58.1-2425. (Patron-Brink, HB 2071 (F))

Multiple real property tax classifications and homestead exemption program; joint subcommittee to study feasibility thereof. (Patron-Norment, SJR 393 (F))

Neighborhood Assistance Act tax credit; moves program to Title 58.1 and cross-reference program to Title 63.2. Amending § 63.2-2002; adding §§ 22.1-335.1 and 58.1-439.18 through 58.1-439.25; repealing §§ 63.2-2000, 63.2-2001, and 63.2-2003 through 63.2-2006. (Patron-Stosch, SB 1394 (F))

Neighborhood Assistance Act tax credit; moves program to Title 58.1 and cross-reference program to Title 63.2. Amending § 63.2-2002; adding §§ 58.1-439.18 through 58.1-439.24; repealing §§ 63.2-2000, 63.2-2001, and 63.2-2003 through 63.2-2006. (Patron-Edwards, SB 1055 (F))

Non-resident taxpayers; withholding tax paid by pass-through entities. Adding §§ 58.1-486.1 and 58.1-486.2. (Patron-Obenshain, SB 1238 (Chapter 796))

Nonprofit hospitals; must provide returns and information to Department of Taxation. Adding § 58.1-113. (Patron-Purkey, HB 2022 (Chapter 746))

Northern Virginia Transportation Authority Sales and Use Tax Fund; created, imposition of additional taxes in certain counties and cities. Amending §§ 15.2-4839, 58.1-604.1, 58.1-608.3, and 58.1-614; adding §§ 15.2-4838.1, 15.2-4838.2, 58.1-605.1, 58.1-605.2, 58.1-606.1, 58.1-606.2, and 58.1-639.1. (Patron-Colgan, SB 1335 (F))

Northern Virginia Transportation District Fund; dedication of matching funds. Amending § 58.1-815.1. (Patron-Hugo, HB 2698 (F))

Omitted tax bills; to identify specific tax and penalty being assessed. Amending § 58.1-1812. (Patron-Frederick, HB 2442 (F))

Personal property tax; classification of waste haulers. Amending § 58.1-3506. (Patron-Purkey, HB 1763 (F))

Personal property tax; separate classification for wireless broadband service providers. Amending § 58.1-3506. (Patron-May, HB 2385 (Chapter 322))

Personal property tax relief; reimbursement payments to localities. Amending § 58.1-3524. (Patron-Griffith, HB 1549 (CD))

Personal Property Tax Relief Act; adds to definition of “qualifying vehicle”. Amending § 58.1-3523. (Patron-Caputo, HB 1880 (Chapter 314))

Personal Property Tax Relief Act of 1998; commissioner of revenue to rely upon DMV information in determining whether vehicle qualifies. Amending § 58.1-3523. (Patron-Bell, HB 2975 (Chapter 815))

Priority Transportation Fund; dedicates revenues from motor vehicle insurance license tax thereto. Amending §§ 33.1-23.03:8 and 58.1-2501; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Phillips, HB 2881 (I) See HB3202)

Publications tax; created, revenue to be deposited in Water Quality Improvement Fund. Adding § 58.1-1731. (Patron-Wardrup, HB 2225 (F))

Rail and Public Transportation, Department of; transfers motor fuels retail sales taxes thereto. Amending §§ 33.1-391.4, 46.2-753, 58.1-638, 58.1-1724, and Chapter 627, 1958 Acts. (Patron-O’Brien, SB 1399 (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 (CD))

Real estate tax; assessment of real property by locality. Amending §§ 58.1-540 and 58.1-548; repealing § 58.1-549. (Patron-Englin, HB 2746 (F))

Real estate tax; assessments. Amending § 58.1-3280. (Patron-Jones, D.C., HB 2507 (F))

Real estate tax; deferral of tax for certain elderly and disabled. Amending § 58.1-3211. (Patron-Watts, HB 2283 (F))

Real estate tax; exemption for elderly and disabled. Amending § 58.1-3210. (Patron-Spruill, HB 2909 (F); Quayle, SB 1424 (F))

Real estate tax; exemptions for elderly and disabled, indexing income limits. Amending § 58.1-3211. (Patron-Gear, HB 2641 (F))

Real estate tax; exempts historic landmarks used for commercial or industrial property. Amending § 58.1-3221. (Patron-Saxman, HB 3176 (F); Watkins, SB 1058 (F))

Real estate tax; increases income limit for elderly and disabled taxpayers. Amending § 58.1-3211. (Patron-Marshall, R.G., HB 1744 (Chapter 60))

Real estate tax; increases income limit for elderly and disabled taxpayers in certain cities and counties. Amending § 58.1-3211. (Patron-Stosch, SB 788 (Chapter 587))

Real estate tax; limitation on tax rate by localities. Amending § 58.1-3321; adding § 58.1-3322. (Patron-Lingamfelter, HB 1706 (F); Albo, HB 1888 (F))

Real estate tax; localities to tax certain energy-efficient buildings. Adding § 58.1-3221.2. (Patron-Fralin, HB 2618 (Chapter 328); Edwards, SB 1051 (Chapter 354))

Real estate tax; localities to tax residential property at lower tax rate. Adding § 58.1-3221.2. (Patron-Englin, HB 2812 (F))

Real estate tax; relief for elderly, and permanently and totally disabled. Amending §§ 58.1-3210, 58.1-3213, and 58.1-3215; adding § 58.1-3211.1. (Patron-Herring, SB 1265 (Chapter 357))

Real estate tax; requires each locality to lower its rate for forthcoming tax year. Amending § 58.1-3321. (Patron-Cosgrove, HB 1780 (F))

Real estate tax; tax credit for certain residential property. Adding § 58.1-3228.1. (Patron-Marsden, HB 2753 (F))

Real property; establishes separate classes for purposes of taxation rates. Adding § 58.1-3221.2. (Patron-Marshall, R.G., HB 1672 (F); Alexander, HB 1730 (F))

Real property; requires localities to provide individual notice to each taxpayer of certain proposed tax rates. Amending § 58.1-3321. (Patron-Hugo, HB 2127 (F))

Real property assessments; certain restrictions in determining fair market value. Adding § 58.1-3296. (Patron-Colgan, SB 765 (F))

Real property taxes; Port Authority to determine service charges in lieu of. Amending § 58.1-3403. (Patron-Locke, SB 45 (CD))

Recordation tax; additional distribution to localities. Amending § 58.1-816. (Patron-Lewis, HB 67 (CD))

Recordation tax; clarifies tax rate applied. Amending § 58.1-802. (Patron-McQuigg, HB 2059 (Chapter 748); Devolites Davis, SB 822 (Chapter 768))

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 (CD))

Recordation tax; dedicated for transportation. Amending §§ 33.1-268, 33.1-269, and 33.1-277; adding §§ 33.1-221.1:3.1, 58.1-818, and 58.1-819. (Patron-Hugo, HB 2705 (F))

Recordation tax; dedication of certain to Transportation Trust Fund. Adding § 58.1-815.4. (Patron-Miller, J.H., HB 2942 (F))

Recordation tax; distribution of excess revenues to Transportation Board for certain projects. Adding § 58.1-818. (Patron-Marshall, R.G., HB 1717 (F))

Recordation tax; exemption for deeds of trust or mortgages given by nonprofit corporation controlled by nonprofit institution of learning. Amending § 58.1-811. (Patron-Lambert, SB 1344 (F))

Recordation tax; exempts Hampton Roads Proton Beam Therapy Institute at Hampton University. Amending § 58.1-811. (Patron-Ward, HB 3070 (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 (CD))

Recordation tax; taxes levied on deeds and contracts. Amending § 58.1-811. (Patron-McClellan, HB 2291 (F))

Residential development; impact fee assessments. Adding § 58.1-3852. (Patron-Marshall, R.G., HB 1745 (F))

Residential property; permits localities to tax at a lower rate. Adding § 58.1-3221.2. (Patron-Alexander, HB 155 (CD))

Residential tax credit; to improve accessibility and visitability for new or existing residence. Amending § 58.1-339.7. (Patron-Puller, SB 791 (Chapter 765))

Retail Sales and Use Tax; changes fiscal year to 2007 for distribution of communications revenues to localities. Amending § 58.1-662. (Patron-Wittman, HB 1854 (F))

Retail Sales and Use Tax; distribution of local use tax revenues. Amending § 58.1-606. (Patron-McEachin, HB 2874 (F))

Retail Sales and Use Tax; exemption for nonprofit schools. Amending § 58.1-609.11. (Patron-Janis, HB 1485 (CD); Janis, HB 2088 (I) See HB2545)

Retail Sales and Use Tax; exemption for telecommunication companies. Amending § 58.1-609.3. (Patron-Byron, HB 874 (CD))

Retail Sales and Use Tax; exemptions for certain telecommunications and telephone companies. Amending § 58.1-609.3. (Patron-Hull, HB 1462 (CD))

Retail Sales and Use Tax; exemptions include alternative fuel burning stoves. Amending § 58.1-609.10. (Patron-Wright, HB 1640 (Chapter 84))

Retail Sales and Use Tax; exemptions include certain aircraft. Amending § 58.1-1505. (Patron-Suit, HB 1814 (F); Stolle, SB 1172 (Chapter 610))

Retail Sales and Use Tax; exemptions include certain contractors. Amending § 58.1-610. (Patron-Frederick, HB 1620 (F))

Retail Sales and Use Tax; exemptions include certain personal property purchased by contractor. Amending § 58.1-609.3. (Patron-Blevins, SB 994 (F))

Retail Sales and Use Tax; exemptions include certain property purchased by churches. Amending § 58.1-609.10. (Patron-Nixon, HB 2724 (Chapter 758))

Retail Sales and Use Tax; exemptions include certain wireless and broadband equipment. Amending § 58.1-609.3; adding § 58.1-439.12:02. (Patron-Byron, HB 2803 (F))

Retail Sales and Use Tax; exemptions include Energy Star certified products. Amending § 58.1-609.1. (Patron-Englin, HB 2739 (F))

Retail Sales and Use Tax; exemptions include Energy Star qualified products. Amending §§ 58.1-609.1, 58.1-625, and 58.1-626. (Patron-Watkins, SB 867 (Chapter 817))

Retail Sales and Use Tax; exemptions include energy-efficient products. Amending §§ 58.1-609.1, 58.1-625, and 58.1-626. (Patron-Cosgrove, HB 1678 (Chapter 176))

Retail Sales and Use Tax; exemptions include hurricane preparedness equipment. Amending §§ 58.1-625 and 58.1-626; adding § 58.1-611.3. (Patron-Stolle, SB 1167 (Chapter 608))

Retail Sales and Use Tax; exemptions include nonprofit entities. Amending § 58.1-609.11. (Patron-Hogan, HB 2545 (Chapter 698))

Retail Sales and Use Tax; exemptions include nonprofit entities, audit requirements. Amending § 58.1-609.11. (Patron-Scott, E.T., HB 3062 (Chapter 704); Cuccinelli, SB 743 (Chapter 709))

Retail Sales and Use Tax; exemptions include personal computers and computer printers. Amending § 58.1-611.2. (Patron-Miller, J.H., HB 2940 (I) See HB2167)

Retail Sales and Use Tax; exemptions include propane gas purchased for commercial greenhouses. Amending § 58.1-609.3. (Patron-Wright, HB 1641 (F))

Retail Sales and Use Tax; exemptions include railroad rolling stock when sold or leased by manufacturer. Amending §§ 58.1-602 and 58.1-609.3. (Patron-Fralin, HB 2148 (Chapter 751))

Retail Sales and Use Tax; exemptions include railroad rolling stock when sold or leased by manufacturer. Amending § 58.1-609.3. (Patron-Ware, O., HB 2677 (I) See HB2148)

Retail Sales and Use Tax; exemptions include volunteer fire departments and rescue squads. Amending §§ 15.2-1104.1, 58.1-3, 58.1-609.10, 58.1-609.11, 58.1-609.12, and 58.1-3818. (Patron-Morgan, HB 1948 (I) See HB2545)

Retail Sales and Use Tax; extends sunset provision for free distribution of educational materials. Amending § 58.1-609.6. (Patron-Scott, E.T., HB 1674 (Chapter 58); Houck, SB 999 (Chapter 604))

Retail Sales and Use Tax; increase authorized in Northern Virginia localities. Amending §§ 58.1-605, 58.1-606, 58.1-611.1, and 58.1-614. (Patron-Ebbin, HB 2548 (F); Whipple, SB 1020 (F))

Retail Sales and Use Tax; increases amount of revenue dedicated to Transportation Trust Fund. Amending § 58.1-638. (Patron-Lingamfelter, HB 1703 (F))

Retail Sales and Use Tax; limited exemption on computers and related peripheral equipment. Amending § 58.1-611.2. (Patron-McClellan, HB 1659 (I) See HB2167; Cline, HB 2167 (F); Rust, HB 2925 (I) See HB2167)

Retail Sales and Use Tax; makes motor fuels tax optional in certain Northern Virginia transportation districts. Amending § 58.1-1720. (Patron-Cole, HB 1648 (F))

Retail Sales and Use Tax; permits nonprofit military organizations to obtain sales tax exemption. Amending § 58.1-609.11. (Patron-Cox, HB 212 (CD))

Retail Sales and Use Tax; portion dedicated for transportation. Amending §§ 33.1-268, 33.1-269, 33.1-277, and 58.1-638; adding §§ 33.1-221.1:3.1, 58.1-638.01, 58.1-818, and 58.1-2511. (Patron-Hugo, HB 2704 (F))

Retail Sales and Use Tax; portion of state’s general fund share to be dedicated to WMATA. Amending § 58.1-638. (Patron-Hugo, HB 2699 (F))

Retail Sales and Use Tax; retailers to report total sales that are exempt therefrom as result of sales tax holiday. Amending § 58.1-611.2. (Patron-Hull, HB 2192 (F))

Sales and use tax forms, certain; Tax Commissioner to revise, report. (Patron-Fralin, HB 2621 (F))

Sales tax nexus; joint subcommittee to study. (Patron-Peace, HJR 597 (F))

Security and Immigration Compliance Act; public bodies and contractors who intend to contract to register and participate in Basic Pilot Program. Amending §§ 18.2-59, 58.1-322, and 58.1-402; adding §§ 2.2-4308.2, 9.1-150.5, and 19.2-83.2. (Patron-Gilbert, HB 2826 (F))

Setoff Debt Collection Act; setoff against federal tax refunds for local tax debt. Amending § 58.1-520. (Patron-Brink, HB 2139 (F); Whipple, SB 1021 (F))

Spay and Neuter Fund; voluntary contributions of tax refunds are distributed therein. Amending § 58.1-344.3. (Patron-Iaquinto, HB 2525 (Chapter 69))

Special Sales and Use Tax Fund Account of Northern Virginia Transportation Authority; created, imposition of additional taxes and fees. Amending §§ 15.2-4832, 15.2-4839, 58.1-300, 58.1-520, 58.1-811, 58.1-812, and 58.1-813; adding §§ 15.2-4838.1, 46.2-755.1, 58.1-605.1, 58.1-606.1, 58.1-639.1, and 58.1-802.1; repealing §§ 58.1-540 through 58.1-549. (Patron-Devolites Davis, SB 830 (F))

Special Transportation Fund of Northern Virginia; created, imposition of additional taxes in certain localities. Amending §§ 15.2-4832, 15.2-4839, 58.1-300, 58.1-520, and 58.1-802; adding §§ 15.2-4838.1, 15.2-4838.2, 46.2-755.1, 58.1-605.1, 58.1-606.1, and 58.1-639.1; repealing §§ 58.1-540 through 58.1-549. (Patron-Devolites Davis, SB 843 (F))

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 (CD))

Streamlined Sales and Use Tax Agreement; conforms State’s sales and use tax laws to provisions thereof. Amending §§ 58.1-600 through 58.1-602, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-609.13, 58.1-610, 58.1-610.1, 58.1-611.1, 58.1-611.2, 58.1-612, 58.1-613, 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, 58.1-635, 58.1-3833, and 58.1-3840; adding §§ 58.1-606.1, 58.1-606.2, 58.1-628.3, 58.1-635.1, 58.1-635.2, and 58.1-639.1; repealing § 58.1-604.6. (Patron-Hanger, SB 1206 (F))

Supplemental funding; dedicates to primary and secondary road construction. Adding §§ 46.2-206.1, 46.2-752.1, 58.1-816.2, and 58.1-3221.2. (Patron-Albo, HB 2434 (I) See HB3202)

Tangible personal property tax relief; repealed on passenger cars, motorcycles, etc. Amending §§ 30-133, 46.2-623, 58.1-3506, 58.1-3506.1, and 58.1-3912; repealing §§ 15.2-1636.20 and 58.1-3523 through 58.1-3536. (Patron-Potts, SB 1365 (F))

Tax legislation; requires a sunset date of no more than four years thereon. Adding § 30-19.1:11. (Patron-Reid, HB 2634 (F))

Tax Preferences Outside of Title 58.1, Identification of; Report of Code Commission (SJR 308, 2005). (SD 4)

Taxes and license fees; law-enforcement officials, etc., exempted therefrom for one vehicle. Amending § 46.2-752. (Patron-Scott, E.T., HB 2362 (Chapter 865))

Taxpayer Surplus Relief Fund; created. Amending § 2.2-1829; adding § 2.2-1844. (Patron-Cline, HB 2136 (F))

Technology and Biotechnology Investment Act; created. Adding §§ 58.1-422 through 58.1-428. (Patron-Purkey, HB 159 (CD))

Transient occupancy tax; allows Charles City County to impose. Amending § 58.1-3819. (Patron-Lambert, SB 854 (F))

Transient occupancy tax; authorizes Amherst County to impose. Amending § 58.1-3819. (Patron-Ruff, SB 811 (Chapter 767))

Transient occupancy tax; gives each town authority to preempt within town. Amending § 58.1-3819. (Patron-Gilbert, HB 2338 (F))

Transient occupancy tax; grants authority to impose extra for local transportation needs. Amending § 58.1-3823. (Patron-Orrock, HB 2499 (F))

Transient occupancy tax; increase thereof in Northampton County. Amending § 58.1-3819. (Patron-Lewis, HB 1714 (Chapter 86); Rerras, SB 904 (Chapter 596))

Transportation Capital Projects Bond Debt Service Fund; created. Amending §§ 33.1-268, 33.1-269, and 33.1-277; adding §§ 33.1-23.4:01, 58.1-2531, and 58.1-2532; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Callahan, HB 1712 (F))

Transportation District Programs, and Transportation Investment Fund; created. Amending §§ 33.1-268, 33.1-269, and 33.1-277; adding §§ 33.1-221.1:3.1, 58.1-2511, and 58.1-2512. (Patron-Hugo, HB 2706 (F))

Transportation District Programs, and Transportation Projects Fund; created. Amending §§ 33.1-268, 33.1-269, 33.1-277, and 58.1-638; adding §§ 33.1-221.1:3.1 and 58.1-638.01. (Patron-Hugo, HB 2703 (F))

Transportation funding; authority to certain localities to impose additional fees therefor, report. Amending §§ 2.2-1514, 10.1-1188, 15.2-2317 through 15.2-2327, 15.2-2403, 15.2-4839, 15.2-4840, 33.1-3, 33.1-13, 33.1-19.1, 33.1-23.03, 33.1-23.03:8, 33.1-223.2:12, 33.1-268, 33.1-269, 33.1-277, 46.2-694, 46.2-694.1, 46.2-697, 46.2-1135, 58.1-605, 58.1-606, 58.1-811, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2403, 58.1-2425, 58.1-2701, and 58.1-2706; adding §§ 15.2-2223.1, 15.2-2328, 15.2-2329, 15.2-2403.1, 15.2-4838.1, 30-278 through 30-282, 33.1-23.4:01, 33.1-391.6 through 33.1-391.15, 46.2-206.1, 46.2-702.1, 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-625.1, 58.1-802.1, 58.1-815.4, 58.1-1724.2 through 58.1-1724.7, 58.1-2402.1, 58.1-2531, 58.1-3221.2, and 58.1-3825.1; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Howell, W.J., HB 3202 (Chapter 896))

Transportation funding; authorizes localities in Northern Virginia to impose additional local fees therefor. Amending §§ 15.2-4831, 15.2-4839, 15.2-4840, 33.1-223.2:12, 46.2-332, and 58.1-2403; adding §§ 15.2-4838.1, 15.2-4838.2, 58.1-802.1, 58.1-2402.1, and 58.1-3221.2. (Patron-Devolites Davis, SB 1414 (I) See SB1417)

Transportation funding; repeals motor fuels taxes and increases retail sales and use tax by an additional one percent. Amending §§ 33.1-23.03:8, 58.1-603, 58.1-604, 58.1-604.1, 58.1-608.3, 58.1-609.1, 58.1-614, 58.1-638, 58.1-639, 58.1-1720, 58.1-1723, 58.1-3700.1, and 62.1-44.34:13; adding § 58.1-1718.1; repealing §§ 58.1-2200 through 58.1-2290 and 58.1-2706. (Patron-Williams, SB 1366 (F))

Transportation funding and reform; provides statewide funding of projects through current and additional funds, report. Amending §§ 2.2-1514, 10.1-1188, 15.2-2403, 33.1-1, 33.1-2, 33.1-3, 33.1-13, 33.1-19.1, 33.1-23.03, 33.1-23.03:8, 33.1-67, 33.1-69, 33.1-72.1, 33.1-223.2:12, 33.1-268, 33.1-269, 33.1-277, 46.2-694.1, 46.2-697, 46.2-1135, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706; adding §§ 15.2-2223.1, 15.2-2286.2, 15.2-2328, 15.2-2329, 15.2-2403.1, 30-278 through 30-283, 33.1-23.4:01, 46.2-206.1, 46.2-702.1, 58.1-2531, and 58.1-2532; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Norment, SB 1417 (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 1379 (F))

Transportation Investment Fund; created. Amending §§ 33.1-268, 33.1-269, 33.1-277, and second enactment of Chapters 1019 and 1044, 2000 Acts; adding §§ 33.1-223.2:17, 58.1-2511, and 58.1-2512; repealing third and tenth enactments of Chapters 1019 and 1044, 2000 Acts. (Patron-Frederick, HB 2440 (F))

Transportation Projects Bond Act of 2007; created. Amending §§ 33.1-268, 33.1-269, 33.1-277, and 58.1-638; adding §§ 33.1-221.1:3.1 and 58.1-638.01. (Patron-Hugo, HB 2703 (F))

Transportation Projects Bond Act of 2007; created. Amending §§ 33.1-268, 33.1-269, and 33.1-277; adding §§ 33.1-221.1:3.1, 58.1-2511, and 58.1-2512. (Patron-Hugo, HB 2706 (F))

Transportation Trust Fund; additional sources of revenues. Amending § 33.1-23.03:1; adding §§ 33.1-221.1:9 and 58.1-2531. (Patron-Bell, SB 1163 (F))

Transportation Trust Fund; sales and use tax revenue dedicated thereto. Amending § 58.1-638. (Patron-Cole, HB 1638 (F))

Treasurers; make list of uncollected balances of previously billed tangible personal property taxes on certain vehicles. Amending § 58.1-3921. (Patron-Ingram, HB 2390 (Chapter 867))

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 (Chapter 426))

V. Earl Dickinson Tuition Assistance Grant Act; renames Tuition Assistance Grant (TAG) Act thereas. Amending §§ 23-38.11 and 58.1-344.3. (Patron-Hull, HB 3193 (F))

Voluntary contributions of tax refunds; adds public library foundations and Celebrating Special Children, Inc. to list of organizations. Amending § 58.1-344.3. (Patron-Plum, HB 2602 (Chapter 70))

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 (CD))

Withholding tax return; information furnished to Department of Taxation. Adding § 58.1-478.1. (Patron-Reynolds, SB 862 (Chapter 770))