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2008 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 2009 Session


Admissions tax; authorizes Scott County to impose. Adding § 58.1-3818.01. (Patron-Kilgore, HB 220 (Chapter 210))
Affordable housing; Departments of Housing and Community Development, and Taxation to jointly study incentives therefor. (Patron-Caputo, HJR 108 (F))
Assessors and appraisers; Department of Taxation to establish certification program. Amending §§ 58.1-3253, 58.1-3258, 58.1-3271, 58.1-3275, and 58.1-3276; adding §§ 58.1-3258.1 and 58.1-3258.2. (Patron-Morgan, HB 314 (Chapter 540))
Auditor of Public Accounts; database to contain information for state taxpayers. Amending § 30-133. (Patron-Saxman, HB 1163 (I) See HB1360)
Automatic sprinkler systems; tax credit for initial installation. Adding §§ 36-99.3:1 and 58.1-439.12:02. (Patron-McClellan, HB 333 (F); Watkins, SB 363 (C))
Automotive manufacturers; specialized registration and titling of company vehicles. Amending §§ 46.2-1548, 46.2-1549, 46.2-1550, and 58.1-2403; adding § 46.2-602.2. (Patron-Rust, HB 833 (Chapter 304); Herring, SB 291 (Chapter 753))
Business, Professional and Occupational License (BPOL) tax; applicants seeking local business license to certify that they do not employ illegal workers. Amending § 58.1-3700. (Patron-Martin, SB 385 (F))
Business Professional and Occupational License (BPOL) tax; proof of licensure for contractors. Amending § 58.1-3715. (Patron-Oder, HB 406 (C))
Charitable gaming; regulation under Board and Department of Agriculture and Consumer Services. Amending §§ 2.2-203, 2.2-2455, 2.2-2456, 2.2-3705.3, 2.2-3705.6, 18.2-340.15, 18.2-340.16, 18.2-340.25, 19.2-389, 58.1-3, and 58.1-4019.1; repealing §§ 2.2-905 and 2.2-906. (Patron-Spruill, HB 1280 (Chapter 387); Puller, SB 199 (Chapter 689))
Cigarette tax; authorizes any county to impose. Amending § 58.1-3830; repealing § 58.1-3831. (Patron-Barlow, HB 1347 (F))
Clean energy future; electric energy sold to be generated from renewable generation energy sources. Amending §§ 56-249.6, 56-585.1, and 56-585.3; adding §§ 56-597 through 56-607, 58.1-439.10:1, 67-1100, and 67-1101; repealing § 56-585.2. (Patron-Petersen, SB 446 (F))
Collection of debts; expands reciprocal agreement with federal government to include offset of nontax payments. Amending § 2.2-4806; adding § 2.2-4809. (Patron-Frederick, HB 1023 (Chapter 314))
Communications sales and use tax; allows Bath County to receive a percentage of revenues apportioned on a monthly basis. Amending § 58.1-662. (Patron-Shuler, HB 487 (Chapter 25); Deeds, SB 262 (Chapter 148))
Community College Education, Foundation for; voluntary contribution to be deposited for State residents. Amending § 58.1-344.3. (Patron-Bell, HB 1000 (Chapter 313))
Community foundations; added to list of organizations that may receive contributions of taxpayer refunds. Amending § 58.1-344.3. (Patron-Obenshain, SB 561 (Chapter 461))
Condominium Act; notice of increased assessments. Amending § 55-79.83. (Patron-Bell, HB 1002 (F))
Constitutional amendment; assessment of real property for tax purposes (first reference). Amending Section 2 of Article X. (Patron-Miller, J.C., SJR 60 (C))
Constitutional amendment; assessments of real property and tax rates (first reference). Amending Section 2 of Article X. (Patron-Frederick, HJR 19 (C))
Constitutional amendment; defines term public uses and specifies permitted uses for which private property may be taken (first reference). Amending Section 11 of Article I. (Patron-Joannou, HJR 123 (C); Obenshain, SJR 88 (C))
Constitutional amendment; exempts certain homeowners from taxation (second reference). Amending Section 6 of Article X. (Patron-Brink, HJR 3 (I) See HJR4; Albo, HJR 4 (C); Miller, P.J., HJR 56 (I) See HJR4; Moran, HJR 121 (I) See HJR4; Whipple, SJR 6 (F))
Constitutional amendment; exempts certain homeowners from taxation (submitting to qualified voters). Amending Section 6 of Article X. (Patron-Brink, HB 6 (I) See HB11; Albo, HB 11 (C); Miller, P.J., HB 272 (I) See HB11; Whipple, SB 9 (F))
Constitutional amendment; localities computation of real estate taxes (first reference). Amending Section 6 of Article X. (Patron-Loupassi, HJR 122 (C))
Constitutional amendment; localities to tax historical property on basis of its use value (first reference). Amending Section 2 of Article X. (Patron-Stuart, SJR 48 (C))
Constitutional amendment; partial exemption of local real estate taxes (first reference). Amending Section 6 of Article X. (Patron-Hanger, SJR 73 (C))
Constitutional amendment; payment of sales or use taxes in advance of collections (first reference). Amending Section 7 of Article X. (Patron-Saxman, HJR 67 (C))
Constitutional amendment; property tax exemption for certain veterans (first reference). Adding Section 6-A in Article X. (Patron-Lingamfelter, HJR 18 (C); Ware, O., HJR 38 (C); Puller, SJR 8 (C); Reynolds, SJR 10 (C))
Constitutional amendment; restriction on entities that may impose taxes (first reference). Adding Section 5-A in Article X. (Patron-Marshall, R.G., HJR 20 (C); Marshall, R.G., HJR 21 (C))
Constitutional amendment; Transportation Fund, Transportation Trust Fund, and Highway Maintenance and Operating Fund (first reference). Adding Section 7-B in Article X. (Patron-Marshall, R.G., HJR 48 (C))
Consumer utility tax; tax rate for residential customers. Amending § 58.1-3814. (Patron-Barlow, HB 1348 (C))
Dealer permits; local ordinances pertaining to real estate taxes for euthanizing companion animals. Amending § 3.1-796.84. (Patron-Athey, HB 1486 (F))
Employment Commission; transfers responsibility for collection of employment taxes to Department of Taxation. Amending §§ 58.1-1, 58.1-202, 60.2-111, 60.2-118, 60.2-511, 60.2-512, 60.2-519, 60.2-519.2 through 60.2-524, and 60.2-538; adding § 60.2-208.1. (Patron-Byron, HB 1314 (F))
Energy production; renewable and alternative tax credit. Adding § 58.1-439.10:1. (Patron-Hogan, HB 647 (I) See HB139)
Food and beverage tax; allows any county to impose provided there is a public hearing and local governing body passes an ordinance. Amending § 58.1-3833. (Patron-Bowling, HB 1450 (F))
Hampton Roads and Northern Virginia Transportation Authorities; repeals authority to impose fees or taxes. Amending §§ 15.2-4831, 15.2-4838.1, 15.2-4840, 33.1-391.10, 33.1-391.15, 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-540, 58.1-605, 58.1-606, 58.1-625.1, 58.1-802.1, 58.1-1724.3, 58.1-1724.7, 58.1-2402.1, and 58.1-3825.1; adding § 33.1-391.14:01. (Patron-Cuccinelli, SB 724 (F))
Hampton Roads Transportation Authority; abolishes Authority and taxes, fees, and charges dedicated to financing its operation and programs. Amending §§ 33.1-23.03, 46.2-755.1, 46.2-775.2, 46.2-1167.1, 58.1-605, 58.1-606, 58.1-625.1, 58.1-802.1, 58.1-2402.1, 58.1-3221.3, and sixteenth enactment of Chapter 896, 2007 Acts; repealing §§ 33.1-391.6 through 33.1-391.15, 58.1-1724.3, 58.1-1724.5, 58.1-1724.6, 58.1-1724.7, and fifth, sixth, fourteenth, fifteenth, and nineteenth enactments of Chapter 896, 2007 Acts. (Patron-Gear, HB 829 (F); Oder, HB 1444 (F); Miller, J.C., SB 676 (C))
Hampton Roads Transportation Authority; changes to taxes and fees that may be imposed. Amending §§ 46.2-1167.1, 58.1-605, 58.1-606, 58.1-625.1, 58.1-802.1, 58.1-1724.3, and 58.1-2402.1. (Patron-Blevins, SB 176 (F))
Hampton Roads Transportation Authority; establishes certain state taxes and fees with revenues therefrom to be used for transportation purposes. Amending §§ 33.1-391.10, 33.1-391.15, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-811, 58.1-1724.2, 58.1-1724.3, 58.1-1724.6, 58.1-1724.7, 58.1-2403, and 58.1-2425; adding §§ 33.1-391.16, 46.2-755.3, 46.2-755.4, 46.2-1167.2, 58.1-802.2, and 58.1-2402.2; repealing §§ 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-625.1, 58.1-802.1, and 58.1-2402.1. (Patron-Wagner, SB 798 (F))
Hampton Roads Transportation Authority; revises number of members needed for quorum at meetings. Amending §§ 33.1-391.9, 33.1-391.10, 46.2-755.1, 46.2-755.2, 58.1-605, 58.1-606, 58.1-625.1, 58.1-802.1, 58.1-1724.3, 58.1-2402.1, and 58.1-3221.3. (Patron-Hamilton, HB 507 (F))
Homeowners; Department of Taxation to study implications of income tax credit for certain based upon real estate taxes. (Patron-Miller, J.C., SJR 81 (F))
Income tax, corporate; apportionment for manufacturers. Amending § 58.1-408; adding § 58.1-422. (Patron-Byron, HB 1514 (C))
Income tax, corporate; biotechnology investment tax credit. Adding § 58.1-439.12:02. (Patron-Sickles, HB 1092 (I) See HB125)
Income tax, corporate; Habitat for Humanity tax credit. Adding § 58.1-439.12:02. (Patron-Phillips, HB 1155 (F))
Income tax, corporate; higher education research and development tax credit. Adding § 58.1-439.12:02. (Patron-Moran, HB 1194 (I) See HB125)
Income tax, corporate; public/private education investment tax credit. Adding §§ 58.1-439.18 through 58.1-439.21. (Patron-Saxman, HB 1164 (F))
Income tax, corporate; Real Estate Investment Trusts. Amending § 58.1-402. (Patron-Shannon, HB 975 (F))
Income tax, corporate; sales tax exemption for space flight entities. Amending §§ 58.1-402 and 58.1-609.3. (Patron-Kilgore, HB 170 (I) See HB238; Phillips, HB 1151 (I) See HB238)
Income tax, corporate; telework expenses tax credit. Adding § 58.1-439.12:02. (Patron-Frederick, HB 1031 (F); Herring, SB 193 (F))
Income tax, corporate and state; energy-efficient equipment tax credit. Adding § 58.1-439.12:02. (Patron-Caputo, HB 732 (F))
Income tax, state; age deduction income indexing. Amending § 58.1-322. (Patron-Ingram, HB 1411 (F))
Income tax, state; animal adoption fee tax credit. Adding § 58.1-339.12. (Patron-Cline, HB 1365 (F))
Income tax, state; certified EarthCraft House tax credit. Adding § 58.1-339.12. (Patron-Toscano, HB 162 (F); Wagner, SB 317 (F))
Income tax, state; conformity of system with Internal Revenue Code. Amending § 58.1-301. (Patron-Purkey, HB 912 (Chapter 1); Colgan, SB 582 (Chapter 2))
Income tax, state; credit for care, protection, and adoption of certain animals. Adding §§ 58.1-339.12 and 58.1-339.13. (Patron-Suit, HB 1080 (F))
Income tax, state; deduction for donations to health care sharing organizations. Amending § 58.1-322. (Patron-Byron, HB 1513 (C))
Income tax, state; deduction for energy-efficient equipment. Amending § 58.1-322. (Patron-Caputo, HB 744 (F))
Income tax, state; deduction for licensed medical caregivers. Amending § 58.1-322. (Patron-Watts, HB 1049 (C))
Income tax, state; deduction for naturalization fees. Amending § 58.1-322. (Patron-Griffith, HB 414 (F))
Income tax, state; exemption for education outreach programs. Amending §§ 58.1-322 and 58.1-402. (Patron-Saxman, HB 1161 (F))
Income tax, state; exemption for launch services and payload to space flight participants. Amending §§ 58.1-322 and 58.1-402. (Patron-Cosgrove, HB 238 (Chapter 211); Cole, HB 351 (I) See HB238; Johnson, HB 874 (I) See HB238; Wampler, SB 286 (Chapter 149); Puckett, SB 401 (I) See SB286)
Income tax, state; filing of tax returns. Amending § 58.1-9. (Patron-Hull, HB 678 (Chapter 217))
Income tax, state; historic rehabilitation tax credit. Amending § 58.1-339.2. (Patron-Cole, HB 1111 (F))
Income tax, state; in-home health care tax credit. Adding § 58.1-339.12. (Patron-Watts, HB 1050 (F))
Income tax, state; indexes to rate of inflation amount in income tax brackets for tax rates, etc. Amending §§ 58.1-320, 58.1-321, and 58.1-322. (Patron-Hugo, HB 1247 (F))
Income tax, state; qualified adoption expenses tax credit. Adding § 58.1-339.12. (Patron-Caputo, HB 743 (F))
Income tax, state; qualifying educational expenses tax credit. Adding § 58.1-339.12. (Patron-Marshall, R.G., HB 420 (F))
Income tax, state; repeals provisions allowing additional withholding exemptions. Repealing Chapter 3, 2006 Sp. I Acts. (Patron-Hall, HB 1261 (Chapter 228))
Income tax, state; riparian waterway tax credit. Amending § 58.1-339.10. (Patron-Morgan, HB 1309 (Chapter 449))
Income tax, state; subtraction for military pay of members of National Guard or Reserves. Amending § 58.1-322. (Patron-Puller, SB 293 (F))
Income tax, state; subtraction for National Guard or Reserve personnel pay. Amending § 58.1-322. (Patron-Watts, HB 473 (C); Cline, HB 1364 (C); Northam, SB 502 (F))
Income tax, state; tax credit for certain biodiesel and green diesel fuels producers. Adding § 58.1-439.12:02. (Patron-Peace, HB 139 (Chapter 482))
Income tax, state; tax credit for certain biodiesel fuels producers in State. Adding § 58.1-439.12:02. (Patron-Moran, HB 1539 (I) See HB139)
Income tax, state; tax credit for health insurance premiums paid by small business employers. Adding § 58.1-339.12. (Patron-Frederick, HB 59 (C); Nutter, HB 986 (F))
Income tax, state; tax credit for long-term care insurance premiums paid by small business employers. Adding § 58.1-339.12. (Patron-Moran, HB 1191 (F))
Income tax, state; teacher expenses for materials tax credit. Adding § 58.1-339.12. (Patron-Nutter, HB 985 (F))
Income tax, state; toll payment tax credit. Adding § 58.1-339.12. (Patron-Poisson, HB 612 (F); Herring, SB 194 (F))
Income tax, state; TRICARE physicians tax credit. Adding § 58.1-339.12. (Patron-Cole, HB 213 (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 1267 (F))
Income tax, state; volunteer firefighters and emergency medical services personnel tax credit. Adding § 58.1-339.12. (Patron-Stuart, SB 168 (F))
Income tax, state, and personal property tax; local piggyback imposition. Amending §§ 58.1-540, 58.1-548, and 58.1-3506; repealing § 58.1-549. (Patron-Watts, HB 472 (F))
Income tax, state, and sales and use tax; credit and exemption for certain telecommunications service providers. Amending § 58.1-609.3; adding § 58.1-439.12:02. (Patron-Byron, HB 924 (C); Edwards, SB 117 (F))
Intangible personal property; classifies certain items thereas. Amending § 58.1-1101. (Patron-Purkey, HB 911 (F))
Keep Our Promise Act of 2008; reinstates Personal Property Tax Relief Act of 1998, report. 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 58 (C))
Land preservation tax credit; conveyance for public parks, recreational areas, or trails. Amending § 58.1-512. (Patron-Ticer, SB 641 (C))
Land preservation tax credit; elimination of verification of conservation value. Amending § 58.1-512. (Patron-Athey, HB 1283 (F))
Land preservation tax credit; elimination of verification of conservation value if grantee for donation is Outdoors Foundation. Amending § 58.1-512. (Patron-Deeds, SB 259 (C))
Land preservation tax credit; establishes a process which properties are registered with Department of Taxation prior to tax credit allowed for a donation. Amending § 58.1-512; adding § 58.1-512.2. (Patron-Hanger, SB 744 (C))
Land preservation tax credit; taxpayer to give consent when a tax credit or other tax attribute has been transferred. Amending §§ 58.1-1820, 58.1-1821, 58.1-1822, 58.1-1825, and 58.1-1826; adding §§ 58.1-3.3 and 58.1-394.3. (Patron-Ware, R.L., HB 849 (Chapter 549))
Land preservation tax credit program; confidentiality of taxpayer information. Amending § 58.1-3. (Patron-Lewis, HB 662 (Chapter 785))
Local license tax; exemption for new businesses. Amending § 58.1-3703. (Patron-Lingamfelter, HB 1561 (F))
Lottery Department, State; lottery sales agents. Amending §§ 51.5-40 and 58.1-4009. (Patron-Gear, HB 1356 (F))
Lottery Department, State; powers of Director and Board. Amending §§ 58.1-4006 and 58.1-4007. (Patron-Gear, HB 827 (Chapter 302))
Machinery and tools taxation; exempts certified pollution control equipment and facilities. Amending §§ 58.1-1101, 58.1-3507, and 58.1-3660. (Patron-Purkey, HB 124 (C))
Martin Luther King, Jr. Living History and Public Policy Center; voluntary contributions from state tax refunds must be paid to Board of Trustees. Amending § 58.1-344.3. (Patron-Locke, SB 240 (Chapter 97))
Military personnel; extension of deadlines for driver’s license renewal, etc. Amending §§ 46.2-221.2, 46.2-221.4, 46.2-752, 58.1-341, and 58.1-3916. (Patron-Frederick, HB 1024 (Chapter 591))
Military Service Personnel Bill of Rights of 2008; established. Amending §§ 2.2-2903.1, 51.1-502, and 58.1-322; adding §§ 2.2-1204.1 and 59.1-443.3. (Patron-Moran, HB 1193 (F))
Mortgage loans; escrowing taxes and insurance. Adding § 6.1-2.8:1. (Patron-Sickles, HB 1091 (C))
Motion picture production companies; expands tax incentives. Amending §§ 58.1-609.6 and 58.1-2403; adding § 58.1-439.12:02. (Patron-Miller, J.H., HB 1393 (C); Lucas, SB 667 (C))
Motor fuels tax; exemption for waste vegetable oil that has been collected and purified. Amending §§ 58.1-2244 and 58.1-2250. (Patron-Bell, HB 994 (C))
Motor fuels tax; funding for transportation-related alternatives. Amending §§ 45.1-393, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Petersen, SB 445 (C))
Motor fuels tax; funding for transportation-related alternatives. Amending §§ 45.1-393, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706; repealing § 46.2-206.1. (Patron-Petersen, SB 444 (I) See SB1)
Motor fuels tax; funding for transportation-related alternatives. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706; repealing § 46.2-206.1. (Patron-Puckett, SB 411 (I) See SB1)
Motor fuels tax; modifies rates of taxation thereof. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Scott, J.M., HB 41 (F))
Motor fuels tax; prohibits Tax Commissioner from compromising and settling without consent of transportation commission of transportation district. Amending §§ 58.1-3, 58.1-105, 58.1-1724, and 58.1-1724.1. (Patron-Lingamfelter, HB 1553 (F))
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 275 (F); Hull, HB 1266 (F); Saslaw, SB 713 (F))
Motor vehicle repair services; those embraced by Northern Virginia and Hampton Roads Transportation Authorities. Amending § 58.1-605. (Patron-Rust, HB 450 (F))
Multistate corporations; joint subcommittee to study benefits of adopting a single sales factor for purposes of corporation income tax. (Patron-Byron, HJR 177 (P); Stosch, SJR 101 (P))
Nanotechnology businesses; tax credit provided in form of equity or subordinated debt for those qualified. Adding § 58.1-339.12. (Patron-Purkey, HB 125 (F))
Natural resources; provides annual funding therefor. Amending §§ 2.2-1514, 10.1-1020, 10.1-2128, 10.1-2129, 10.1-2130, 10.1-2132, 10.1-2133, 10.1-2134, and 58.1-512; adding §§ 3.1-18.10:01, 10.1-2128.1, and 58.1-815.5. (Patron-Hanger, SB 470 (C))
Natural resources funding; allocates annually percentage of revenue generated by sales and use tax. Amending §§ 2.2-1514, 10.1-2128, 10.1-2129, 10.1-2130, 10.1-2132, 10.1-2133, 10.1-2134, and 58.1-638; adding §§ 3.1-18.10:01 and 10.1-2128.1. (Patron-Scott, E.T., HB 727 (F))
Neighborhood Assistance Act; moves tax credit program to taxation. 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-Hull, HB 680 (Chapter 585))
Northern Virginia Transportation Authority; refund of certain fees and taxes imposed thereby. (Patron-May, HB 1578 (Chapter 652))
Personal property tax; extends sunset provision for separate classification for tax purposes. Amending § 58.1-3506. (Patron-May, HB 625 (Chapter 26); Herring, SB 192 (Chapter 94))
Personal property tax; separate classification for low-speed vehicles. Amending § 58.1-3506. (Patron-Herring, SB 195 (Chapter 143))
Personal property tax; uncollected balances added to delinquent list maintained by Treasurer. Amending § 58.1-3924. (Patron-Johnson, HB 869 (Chapter 550))
Political candidate contribution tax credit; increases maximum amount. Amending § 58.1-339.6. (Patron-Cuccinelli, SB 83 (F))
Property tax bills; localities to include additional information. Amending § 58.1-3912. (Patron-Cuccinelli, SB 334 (F))
Property value assessments; tax rate that will apply to newly assessed has not been established for Campbell County, notice to include date and time of public hearing. Amending § 58.1-3330. (Patron-Hurt, SB 774 (F))
Real estate; assessments on damaged or destroyed buildings. Amending § 58.1-3293. (Patron-McClellan, HB 331 (C))
Real estate and personal property taxes; imposition of tax on property of public service corporations and electric suppliers by certain localities. Amending § 58.1-2606. (Patron-Jones, S.C., HB 1123 (Chapter 642))
Real estate assessments; burden of proof on appeal. Amending §§ 58.1-3379 and 58.1-3984. (Patron-O’Bannon, HB 602 (F); Quayle, SB 789 (C))
Real estate tax; adds Powhatan County to list of localities that may use higher income limits for exemptions for elderly and handicapped. Amending § 58.1-3211. (Patron-Ware, R.L., HB 1428 (I) See HB698)
Real estate tax; authorizes certain counties and cities to adopt maximum annual income limit for elderly and disabled for tax exemption. Amending §§ 58.1-3211 and 58.1-3211.1. (Patron-BaCote, HB 698 (Chapter 298); Miller, J.C., SB 283 (Chapter 695))
Real estate tax; classification of certain energy-efficient buildings. Amending § 58.1-3221.2. (Patron-Cosgrove, HB 239 (Chapter 288); Blevins, SB 174 (Chapter 401))
Real estate tax; classification of residential property. Adding § 58.1-3221.4. (Patron-Alexander, HB 215 (C))
Real estate tax; classification of residential property from commercial property. Adding § 58.1-3221.4. (Patron-BaCote, HB 699 (C))
Real estate tax; exemption for elderly and handicapped persons legally present in United States. Amending § 58.1-3211. (Patron-Marshall, R.G., HB 183 (F))
Real estate tax; exemption or deferral for certain elderly and handicapped persons. Amending § 58.1-3215. (Patron-Sherwood, HB 163 (Chapter 208))
Real estate tax; exemptions and deferrals for certain residential or farm property. Adding § 58.1-3218.1. (Patron-Miller, P.J., HB 681 (F); Watts, HB 1045 (F); Miller, P.J., HB 1118 (F); Northam, SB 10 (F))
Real estate tax; exemptions for certain elderly and disabled persons with income limits. Amending § 58.1-3211. (Patron-Watts, HB 465 (C))
Real estate tax; exemptions for elderly and handicapped persons in certain cities and counties. Amending § 58.1-3211. (Patron-Miller, P.J., HB 270 (I) See HB1503; Spruill, HB 1274 (I) See HB1503; Quayle, SB 203 (Chapter 144))
Real estate tax; limitation on rates by localities. Amending § 58.1-3321. (Patron-Purkey, HB 74 (F))
Real estate tax; limitation on tax rate in localities. Amending § 58.1-3321; adding § 58.1-3322. (Patron-Albo, HB 102 (F))
Real estate tax; localities to grant higher percentages of tax relief to elderly. Amending § 58.1-3210. (Patron-Spruill, HB 1275 (C))
Real estate tax; person seeking partial relief for certain rehabilitated, etc. property must be legally present in United States. Amending §§ 58.1-3220 through 58.1-3221. (Patron-Marshall, R.G., HB 184 (F))
Real estate tax; purchaser of property belonging to State, etc. entitled to tax credit. (Patron-McDougle, SB 792 (F))
Real estate tax; raises exemptions for elderly and handicapped persons in certain cities and counties. Amending § 58.1-3211. (Patron-Loupassi, HB 1503 (Chapter 231))
Real estate tax; relief for nonrelatives of owner or bona fide paid caregivers of elderly and handicapped. Amending § 58.1-3211. (Patron-Lewis, HB 1479 (Chapter 334))
Real estate tax; reports by owners of income-producing property. Amending § 58.1-3294. (Patron-Miller, P.J., HB 683 (F))
Real estate tax, local; deferral programs. Amending § 58.1-3219.1. (Patron-Barker, SB 289 (F))
Real estate taxes; assessments, bills, and deferral by localities. Amending §§ 58.1-3219, 58.1-3330, and 58.1-3912. (Patron-Hugo, HB 1009 (C); Smith, SB 779 (C))
Real estate taxes; classifies affordable rental housing. Amending § 58.1-3295. (Patron-Whipple, SB 299 (C))
Real estate taxes; requires localities to permit real property owners to defer portion thereof. Amending §§ 58.1-3219 and 58.1-3219.1. (Patron-Lingamfelter, HB 1560 (I) See HB1009)
Real property tax; exemptions and deferrals for certain residential or farm property. Adding § 58.1-3218.1. (Patron-Northam, SB 496 (F))
Real property tax; exemptions and deferrals for persons having legal right to be present in the United States. Amending §§ 58.1-3210 and 58.1-3219. (Patron-Barker, SB 425 (F))
Real property tax; relief for certain new or rehabilitated, renovated, or replacement real property. Amending §§ 58.1-3219.4 and 58.1-3220 through 58.1-3221. (Patron-Barker, SB 424 (F))
Recordation tax; changes basis of calculation on transfer of real estate. Amending §§ 58.1-801, 58.1-802, and 58.1-812. (Patron-Miller, J.H., HB 1394 (C); Hurt, SB 551 (C))
Recordation tax; changes basis on which are calculated. Amending §§ 58.1-801, 58.1-802, and 58.1-812. (Patron-Toscano, HB 76 (C))
Recordation tax; expands exemption for certain nonprofit providers of affordable housing. Amending § 58.1-811. (Patron-Toscano, HB 77 (C))
Recordation tax; refinancing or modification of terms of debt. Amending § 58.1-803. (Patron-Marshall, R.G., HB 197 (F))
Retail Sales and Use Tax; absorption and payment by seller. Amending § 58.1-625; repealing §§ 58.1-625 and 58.1-626. (Patron-Orrock, HB 194 (F); Stosch, SB 147 (C))
Retail Sales and Use Tax; eliminates exemption for certain fuels with revenue deposited in Transportation Trust Fund. Amending §§ 58.1-609.1, 58.1-609.10, 58.1-638, 58.1-1719, 58.1-1720, 58.1-1724.2, 58.1-1724.3, and 58.1-2261. (Patron-Puller, SB 2 (C))
Retail Sales and Use Tax; Energy Star products tax holiday. Amending § 58.1-609.1. (Patron-Kilgore, HB 219 (F))
Retail Sales and Use Tax; exemption for telecommunication companies. Amending § 58.1-609.3. (Patron-Hugo, HB 1433 (F))
Retail Sales and Use Tax; exemptions for non-profit schools accredited by entity approved or licensed by Department of Education for students with disabilities. Amending § 58.1-609.11. (Patron-Athey, HB 1284 (C))
Retail Sales and Use Tax; exemptions for non-profit schools licensed by Department of Education for students with disabilities. Amending § 58.1-609.11. (Patron-Obenshain, SB 543 (C))
Retail Sales and Use Tax; exemptions for nonprofit entities exempt from federal income taxes on purchases of tangible personal property. Amending § 58.1-609.11. (Patron-Ruff, SB 459 (F))
Retail Sales and Use Tax; exemptions for school textbooks extended to students attending colleges and other institutions of learning. Amending § 58.1-609.10. (Patron-Peace, HB 1326 (C); Martin, SB 392 (Chapter 569))
Retail Sales and Use Tax; exemptions include additional one-half percent authorized for localities if revenue used for public educational purposes. Amending §§ 58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, and 58.1-614. (Patron-Scott, J.M., HB 898 (F))
Retail Sales and Use Tax; exemptions include certain computer equipment. Amending § 58.1-609.3. (Patron-Wright, HB 1388 (Chapter 558); Ruff, SB 668 (Chapter 764))
Retail Sales and Use Tax; exemptions include certain energy-efficient products. Amending § 58.1-609.1. (Patron-Lingamfelter, HB 56 (F))
Retail Sales and Use Tax; exemptions include certain works of art. Amending § 58.1-609.1. (Patron-Fralin, HB 1145 (F))
Retail Sales and Use Tax; exemptions include compensation to dealers. Amending §§ 58.1-605, 58.1-606, and 58.1-622. (Patron-Cosgrove, HB 579 (Chapter 488); Purkey, HB 1120 (I) See HB579)
Retail Sales and Use Tax; exemptions include computers and computer-related peripheral equipment. Amending § 58.1-611.2. (Patron-Lingamfelter, HB 57 (F); Rust, HB 442 (I) See HB57)
Retail Sales and Use Tax; exemptions include computers and related equipment. Amending § 58.1-611.2. (Patron-Ware, O., HB 263 (I) See HB57; Poindexter, HB 758 (I) See HB57)
Retail Sales and Use Tax; exemptions include Energy Star-rated fluorescent light bulbs. Amending § 58.1-609.1. (Patron-Englin, HB 686 (F))
Retail Sales and Use Tax; exemptions include Energy Star-rated light bulbs. Amending § 58.1-609.1. (Patron-Hugo, HB 1434 (F); Miller, J.C., SB 280 (F))
Retail Sales and Use Tax; exemptions include property used for custom structural metal fabrication in an economically distressed area. Amending § 58.1-609.3. (Patron-Melvin, HB 1204 (C); Lucas, SB 89 (C))
Retail Sales and Use Tax; exemptions include towing and emergency road services in certain localities. Amending §§ 58.1-605 and 58.1-606. (Patron-Purkey, HB 361 (Chapter 484))
Retail Sales and Use Tax; exemptions include WaterSense qualified products. Amending § 58.1-609.1. (Patron-Englin, HB 795 (I) See HB1229; Vanderhye, HB 1229 (Chapter 554))
Retail Sales and Use Tax; exempts 4-H Clubs therefrom in fundraising. Amending § 58.1-609.11. (Patron-Hanger, SB 468 (F))
Retail Sales and Use Tax; exempts contractor when property will be used in construction or repair of public schools. Amending § 58.1-610. (Patron-Cosgrove, HB 230 (C))
Retail Sales and Use Tax; extends sunset date to July 1, 2012 for exemption of printing by advertising businesses. Amending § 58.1-609.6. (Patron-Stosch, SB 5 (Chapter 138))
Retail Sales and Use Tax; extends sunset provision for audio and video works. Amending § 58.1-609.6. (Patron-Janis, HB 711 (Chapter 545))
Retail Sales and Use Tax; modification of taxability of certain transactions by government contractors. Amending § 58.1-610. (Patron-Hugo, HB 1246 (F))
Retail Sales and Use Tax; Northern Virginia Transportation Authority authorized to impose. Amending §§ 58.1-602, 58.1-604.1, 58.1-605, 58.1-606, 58.1-608.3, 58.1-614, and 58.1-639. (Patron-Saslaw, SB 729 (F))
Setoff Debt Collection Act; setoff against federal tax refunds for local tax debt. Amending § 58.1-520. (Patron-Brink, HB 620 (F); Johnson, HB 868 (F))
Short-term real property rental businesses; taxations applied. Amending §§ 58.1-602, 58.1-3700.1, 58.1-3703, 58.1-3706, 58.1-3819, and 58.1-3840. (Patron-Hanger, SB 471 (C))
State lottery revenues; transferred to Lottery Proceeds Fund for payment to counties, cities, and towns, and school divisions. Amending §§ 58.1-4022 and 58.1-4022.1. (Patron-Obenshain, SB 800 (F))
State Police, Department of; variable housing allowance. Amending § 58.1-322; adding §§ 2.2-1209 and 52-11.6. (Patron-Sherwood, HB 846 (F); Stolle, SB 682 (F))
Storage facility operators; duty to file lists of tenants, etc. with commissioner of revenue. Amending § 58.1-3901. (Patron-McDougle, SB 686 (F))
Tax information; local commissioners of revenue and treasurers to provide access to their local police and fire departments. Amending § 58.1-3. (Patron-BaCote, HB 702 (F))
Tax rates; localities to fix before approval of budget, and notices of reassessments. Amending §§ 15.2-2503, 58.1-3321, 58.1-3330, and 58.1-3912. (Patron-Frederick, HB 1036 (F))
Tax rates; requires localities to fix for an ensuing year at least 30 days prior to approval of budget. Amending §§ 15.2-2503 and 58.1-3321. (Patron-Nixon, HB 927 (F); Martin, SB 783 (C))
Taxpayer information; local officials to provide direct access for use by fire, rescue, etc. Amending § 58.1-3. (Patron-Locke, SB 239 (F))
Taxpayer Surplus Relief Fund; established to provide tax relief. Amending § 2.2-1829. (Patron-O’Bannon, HB 1318 (C))
Taxpayer Surplus Relief Fund; established to provide tax relief. Amending § 2.2-1829; adding § 2.2-1844. (Patron-Cline, HB 1357 (I) See HB1318)
Tire recycling fee; extended until July 1, 2011. Amending § 58.1-641. (Patron-Oder, HB 1398 (Chapter 32); Whipple, SB 665 (Chapter 158))
Tourism zones, local; increases number of years which tax incentives may be provided therein. Amending § 58.1-3851. (Patron-Norment, SB 591 (Chapter 462))
Transient occupancy tax; allows all 34 counties listed in statute to impose. Amending § 58.1-3819. (Patron-Nutter, HB 1453 (Chapter 230))
Transient occupancy tax; extends sunset date to January 1, 2012, for Arlington County. Amending § 58.1-3822. (Patron-Brink, HB 787 (Chapter 30); Whipple, SB 462 (Chapter 153))
Transient occupancy tax; used for advertising Historic Triangle area. Amending § 58.1-3823. (Patron-Norment, SB 770 (Chapter 839))
Transportation funding; increases motor fuels tax, and repeals certain abusive driver fees. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706; repealing § 46.2-206.1. (Patron-Amundson, HB 490 (F))
Transportation funding; repeals certain abusive driver fees, changes to motor fuels tax rate, etc. Amending §§ 58.1-605, 58.1-606, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706; repealing §§ 46.2-206.1 and 58.1-625.1. (Patron-Hanger, SB 469 (I) See SB1)
Vehicle registration; refusal to issue or renew because of fees or taxes owed to counties, etc. Amending § 46.2-752. (Patron-Ware, O., HB 133 (F); Brink, HB 786 (I) See HB133)
Virginia Housing Trust Fund; creates dedicated source of funding through percentage of recordation tax. Amending §§ 36-137, 36-139, 36-141, 36-142, 36-147, 36-150, 46.2-749.129, 54.1-2113, and 58.1-344.3; adding §§ 36-147.1 and 58.1-818. (Patron-Amundson, HB 617 (I) See HB1082; Suit, HB 1082 (C); Whipple, SB 661 (C))
Waste motor oil equipment; repeals provision that provides tax credit for purchase price paid therefor. Repealing § 58.1-439.10. (Patron-Ticer, SB 650 (C))
2008 Cumulative Index of Bills, Joint Resolutions, and Resolutions - 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 12/19/08