Admissions tax; adds Carroll County to list of localities that may impose at events. Amending § 58.1-3818. (Patron-Carrico, HB 1751 (F); Armstrong, HB 1902 (F))

Admissions tax; adds Greensville County to list of those that may impose at events. Amending § 58.1-3818. (Patron-Tyler, HB 1715 (F); Lucas, SB 1123 (F))

Affordable housing; Departments of Housing and Community Development and Taxation to jointly study incentives therefor. (Patron-Caputo, HJR 716 (F))

Affordable housing assessments; determination of fair market value of affordable rental housing. Amending § 58.1-3295. (Patron-Whipple, SB 1052 (Chapter 264))

Alcoholic beverage control; exemption for those owning rural event and entertainment park or similar facility under certain conditions. Amending §§ 4.1-210 and 4.1-320. (Patron-Puller, SB 1414 (Chapter 322))

Alternative fuel tax; exemption for agricultural operations. Amending § 58.1-2250. (Patron-Hanger, SB 1358 (Chapter 530))

Aquarium and Marine Science Center; adds to list of organizations that may receive contributions of taxpayer refunds. Amending § 58.1-344.3. (Patron-Purkey, HB 2545 (Chapter 41))

Autism Tuition Assistance Grant Program; established. Amending §§ 58.1-322 and 58.1-344.3; adding §§ 22.1-335.1 through 22.1-335.8. (Patron-Stosch, SB 1544 (F))

Automatic sprinkler systems; tax credit for initial installation. Adding §§ 36-99.3:1 and 58.1-439.12:02. (Patron-Watkins, SB 363 (CD))

Bank franchise tax; deductions from gross capital. Amending §§ 58.1-1205 and 58.1-1206. (Patron-Wagner, SB 1353 (F))

Biosciences and other technology industries; qualified equity and subordinated debt investments tax credit. Amending § 58.1-339.4. (Patron-O’Bannon, HB 2455 (F))

Business, professional and occupational license (BPOL) tax; allows Towns of Herndon and Leesburg to levy on any person, firm, etc., in business of renting real property. Amending § 58.1-3703. (Patron-Rust, HB 2153 (F); Howell, SB 1074 (F))

Business, professional and occupational license (BPOL) tax; proof of licensure for contractors. Amending § 58.1-3715. (Patron-Oder, HB 406 (CD))

Business, professional and occupational license (BPOL) tax; repeals local business taxes. Repealing §§ 58.1-3700 through 58.1-3735. (Patron-Frederick, HB 2205 (F))

Businesses; tax credits for donations to nonprofit organizations providing educational funding. Adding § 58.1-439.12:03. (Patron-Obenshain, SB 1221 (F))

Certification of stormwater development property; Department of Conservation and Recreation to certify for primary purpose of abating or preventing pollution. Amending § 58.1-3660.1. (Patron-Plum, HB 1930 (Chapter 350))

Cigarette tax and tobacco products tax; increased. Amending §§ 58.1-1001, 58.1-1009, 58.1-1011, 58.1-1021.01, 58.1-1021.02, and 58.1-1021.03. (Patron-Brink, HB 2389 (F))

Cigarette tax, local; any county to impose not to exceed $0.05 per pack or amount levied under state law whichever is greater. Amending § 58.1-3830; repealing § 58.1-3831. (Patron-Barlow, HB 2249 (F))

Cigarette tax rate; funding education and Medicaid. Amending § 58.1-1001. (Patron-Englin, HB 2379 (F))

Clean fuel vehicle job creation tax credit; adds advanced biofuels. Amending § 58.1-439.1. (Patron-Hanger, SB 1357 (Chapter 730))

Coal and gas road improvement tax; extends sunset date. Amending § 58.1-3713. (Patron-Phillips, HB 2186 (Chapter 367))

Coal and gas road improvement tax; revenues generated designated for local water or sewer projects distributed to industrial or economic development authorities. Amending § 58.1-3713. (Patron-Puckett, SB 1337 (F))

Commercial real estate tax; half of special tax used for local projects and half be used to construct new roads or construct new transit approved by Northern Virginia Transportation Authority. Amending § 58.1-3221.3 and Chapter 896, 2007 Acts. (Patron-Albo, HB 1839 (F))

Communications sales and use tax; distributions to Bath County and Town of Clifton. Amending § 58.1-662. (Patron-Hugo, HB 2607 (Chapter 680); McDougle, SB 891 (Chapter 683))

Community development authorities; allowed to request additional taxes from locality related to transient occupancy and food and beverage taxes. Amending § 15.2-5158. (Patron-Ware, O., HB 2662 (F))

Constitutional amendment; assessment of real property for tax purposes (first reference). Amending Section 2 of Article X. (Patron-Miller, J.C., SJR 60 (CD))

Constitutional amendment; assessments of real property and tax rates (first reference). Amending Section 2 of Article X. (Patron-Frederick, HJR 19 (CD); Frederick, HJR 709 (F))

Constitutional amendment; authorizes localities to cap annual increase in assessed values of real estate (first reference). Amending Section 2 of Article X. (Patron-Newman, SJR 349 (F))

Constitutional amendment; certain residential or farm property exempt from taxation if individual lives in dwelling on a continual basis (first reference). Amending Section 6 of Article X. (Patron-Brink, HJR 686 (F); Whipple, SJR 333 (F))

Constitutional amendment; establishes limitations on takings of private property (first reference). Amending Section 11 of Article I. (Patron-Obenshain, SJR 88 (CD); Obenshain, SJR 290 (F))

Constitutional amendment; exempts certain homeowners from taxation (second reference). Amending Section 6 of Article X. (Patron-Albo, HJR 4 (CD))

Constitutional amendment; exempts certain homeowners from taxation (submitting to qualified voters). Amending Section 6 of Article X. (Patron-Albo, HB 11 (CD))

Constitutional amendment; limit on taxes or revenues and Revenue Stabilization Fund (first reference). Amending Section 8 of Article X. (Patron-O’Bannon, HJR 647 (Chapter 774))

Constitutional amendment; limits total appropriations in any fiscal year to preceding year’s total appropriations, etc. (first reference). Adding Section 7-B in Article X. (Patron-Gilbert, HJR 724 (I) See HJR789; Loupassi, HJR 789 (F))

Constitutional amendment; localities computation of real estate taxes (first reference). Amending Section 6 of Article X. (Patron-Loupassi, HJR 122 (CD))

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 (CD))

Constitutional amendment; partial exemption of local real estate taxes (first reference). Amending Section 6 of Article X. (Patron-Hanger, SJR 73 (CD))

Constitutional amendment; payment of sales or use taxes in advance of collections (first reference). Amending Section 7 of Article X. (Patron-Saxman, HJR 67 (CD))

Constitutional amendment; property tax exemption for certain veterans (first reference). Adding Section 6-A in Article X. (Patron-Lingamfelter, HJR 18 (CD); Ware, O., HJR 38 (CD); O’Bannon, HJR 648 (Chapter 775); Puller, SJR 8 (CD); Reynolds, SJR 10 (CD); Puller, SJR 275 (Chapter 777); Stuart, SJR 304 (I) See SJR275)

Constitutional amendment; property tax exemptions for certain veterans (first reference). Amending Section 6 of Article X. (Patron-Janis, HJR 669 (I) See HJR648)

Constitutional amendment; real property tax relief for persons 65 years old or persons permanently and totally disabled (first reference). Amending Section 6 of Article X. (Patron-Cole, HJR 688 (Chapter 776))

Constitutional amendment; restriction on entities that may impose taxes (first reference). Adding Section 5-A in Article X. (Patron-Marshall, R.G., HJR 20 (CD); Marshall, R.G., HJR 21 (CD))

Constitutional amendment; tax exemptions for buildings constructed or designed to conserve energy and natural resources (first reference). Amending Section 6 of Article X. (Patron-Petersen, SJR 332 (Chapter 778))

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 (CD); Oder, HJR 620 (F); Marshall, R.G., HJR 720 (I) See HJR620)

Consumer utility tax; tax rate for residential customers. Amending § 58.1-3814. (Patron-Barlow, HB 1348 (CD))

Corporate income tax system; Joint Legislative Audit and Review Commission to study. (Patron-Massie, HJR 681 (P))

Derelict buildings; owner may apply to locality and request that building be declared thereas for owner to receive real estate tax abatement, etc. Amending § 58.1-609.3; adding § 15.2-907.1. (Patron-Marshall, D.W., HB 2027 (F))

Derelict buildings and structures; locality authorized to require removal, repair, etc., thereof. Amending §§ 36-3, 36-49.1:1, 36-105, 48-5, 58.1-3965, and 58.1-3969; adding § 15.2-907.1. (Patron-Dance, HB 1671 (Chapter 181); Locke, SB 1094 (Chapter 551))

Digital media fee; created. Adding §§ 58.1-1731, 58.1-1732, and 58.1-1733. (Patron-Ware, O., HB 2609 (F))

Digital media purchase or rental; fee created. Adding §§ 58.1-1731, 58.1-1732, and 58.1-1733. (Patron-Lucas, SB 1421 (Chapter 531))

Donor Registry and Public Awareness Fund; changes name of Transplant Council Education Fund thereto, etc. Amending §§ 32.1-292.2, 32.1-297.1, 46.2-342, and 58.1-344.3. (Patron-Howell, SB 949 (Chapter 834))

Duty to file lists of renters, lessees, etc.; required to provide name and address thereof to local commissioner of revenue upon request. Amending § 58.1-3901. (Patron-McDougle, SB 896 (Chapter 501))

Electric vehicles; creates separate class of property tax for rate purposes. Amending § 58.1-3506. (Patron-Caputo, HB 2592 (Chapter 44))

Energy-efficient buildings for local taxes; adds architects to those persons authorized to certify buildings thereas. Amending § 58.1-3221.2. (Patron-Quayle, SB 1004 (Chapter 512))

Equalization, boards of; removes nine-year term limit for members. Amending § 58.1-3374. (Patron-Miller, J.H., HB 2133 (Chapter 25))

Estate tax; reinstates federal credit amount so State would receive payments from those deaths on or after July 1, 2009. Amending §§ 32.1-127, 58.1-901, 58.1-902, 58.1-905, and 58.1-912; adding § 58.1-901.1. (Patron-Watts, HB 1895 (F))

Estate tax; reinstates federal credit amount State will receive payments from those deaths on or after January 1, 2009. Amending §§ 58.1-901 and 58.1-902. (Patron-Englin, HB 2376 (F))

Estate tax; reinstates federal credit amount State would receive payments from estates. Amending §§ 58.1-901, 58.1-902, 58.1-905, and 58.1-912; adding § 58.1-901.1. (Patron-Petersen, SB 1133 (F))

Every Woman’s Life Breast and Cervical Cancer Fund; established. Amending § 58.1-344.3; adding §§ 32.1-368 and 32.1-369. (Patron-Vanderhye, HB 2200 (Chapter 26); Whipple, SB 1144 (Chapter 521))

Fiduciaries distributing intangible personal property to file informative tax returns; repealed. Repealing § 58.1-20. (Patron-Landes, HB 2348 (Chapter 35))

Food and beverage taxes; provides numerous exemptions to meals taxes imposed by cities and towns, and expands such exemptions imposed by counties. Amending §§ 58.1-3833 and 58.1-3840. (Patron-Hamilton, HB 2059 (Chapter 415))

Fuels taxes; annually adjusted. Amending §§ 58.1-2217, 58.1-2249, 58.1-2701, and 58.1-2706. (Patron-Hanger, SB 1041 (F))

Gas wells and related improvements; may be assessed on an annual basis in Buchanan County subject to approval of Board of Supervisors. Amending §§ 58.1-3286 and 58.1-3712. (Patron-Puckett, SB 1507 (Chapter 770))

Green roofs; authorizes counties, cities, and towns, by ordinance, to grant incentives or provide regulatory flexibility to encourage use of. Adding § 58.1-3852. (Patron-Ware, R.L., HB 1975 (Chapter 17); Whipple, SB 1058 (Chapter 604))

Hampton Roads Transportation Authority; abolished. Amending §§ 33.1-23.03, 58.1-811, 58.1-2403, 58.1-2425, 58.1-3221.3, and sixteenth enactment of Chapter 896, 2007 Acts; repealing §§ 33.1-391.6 through 33.1-391.15, 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-625.1, 58.1-802.1, 58.1-1724.3, 58.1-1724.5, 58.1-1724.6, 58.1-1724.7, 58.1-2402.1, and fifth, sixth, fourteenth, fifteenth, and nineteenth enactments of Chapter 896, 2007 Acts. (Patron-Miller, J.C., SB 995 (F))

Hampton Roads Transportation Authority; abolished, disposition of revenues, etc., to include Hampton Roads metropolitan planning area. Amending §§ 33.1-23.03, 58.1-811, 58.1-2403, 58.1-2425, 58.1-3221.3, and fifth and sixteenth enactments of Chapter 896, 2007 Acts; repealing §§ 33.1-391.6 through 33.1-391.15, 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-625.1, 58.1-802.1, 58.1-1724.3, 58.1-1724.5, 58.1-1724.6, 58.1-1724.7, 58.1-2402.1, and sixth, fourteenth, fifteenth, and nineteenth enactments of Chapter 896, 2007 Acts. (Patron-Oder, HB 1580 (Chapter 864); Miller, J.C., SB 1018 (Chapter 871))

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-Miller, J.C., SB 676 (CD))

Housing Trust Fund; formerly known as Housing Partnership Revolving Fund, dedicating revenues to provide affordable housing. Amending §§ 2.2-1514, 36-137, 36-139, 36-141, 36-142, 36-147, 36-150, 54.1-2113, 55-530.1, and 58.1-344.3; adding § 36-147.1. (Patron-Whipple, SB 1055 (F))

Income tax, corporate; apportionment for manufacturers. Amending § 58.1-408; adding § 58.1-422. (Patron-Byron, HB 1514 (CD); Byron, HB 2437 (Chapter 821))

Income tax, corporate; extends sunset date of major business facility job tax credit. Amending § 58.1-439. (Patron-Caputo, HB 2296 (F); Putney, HB 2575 (Chapter 753))

Income tax, corporate; real estate investment trusts. Amending § 58.1-402. (Patron-Amundson, HB 2504 (Chapter 426); Whipple, SB 1147 (Chapter 558))

Income tax, state; age deduction income indexing. Amending § 58.1-322. (Patron-Plum, HB 1934 (F))

Income tax, state; animal adoption fee tax credit. Adding § 58.1-339.12. (Patron-Cline, HB 2290 (F))

Income tax, state; conforms State tax system with Internal Revenue Code. Amending § 58.1-301. (Patron-Colgan, SB 985 (Chapter 3))

Income tax, state; conforms State tax with Internal Revenue Code. Amending § 58.1-301. (Patron-Purkey, HB 1737 (Chapter 2))

Income tax, state; credit for blood donations. Adding § 58.1-339.12. (Patron-Stuart, SB 909 (F))

Income tax, state; deduction for certified nursing assistants and home health aides. Amending § 58.1-322. (Patron-Watts, HB 2196 (F))

Income tax, state; deduction for donations to health care sharing organizations. Amending § 58.1-322. (Patron-Byron, HB 1513 (CD))

Income tax, state; deduction for licensed medical caregivers. Amending § 58.1-322. (Patron-Watts, HB 1049 (CD))

Income tax, state; deduction for military retirement pay. Amending § 58.1-322. (Patron-Frederick, HB 2593 (F))

Income tax, state; energy-efficient equipment tax credit. Adding § 58.1-339.12. (Patron-Barker, SB 1231 (F))

Income tax, state; energy-efficient equipment tax credit. Adding § 58.1-439.12:03. (Patron-Caputo, HB 2573 (F))

Income tax, state; energy-efficient equipment tax credit. Amending § 58.1-322. (Patron-Caputo, HB 2572 (F))

Income tax, state; green jobs tax credit. Adding § 58.1-439.12:03. (Patron-Petersen, SB 1125 (F))

Income tax, state; homebuyer tax credit. Adding § 58.1-339.12. (Patron-Peace, HB 1721 (F); Peace, HB 1808 (F); Stosch, SB 906 (F); McEachin, SB 1441 (I) See SB906; McEachin, SB 1446 (F))

Income tax, state; honorably discharged veteran job creation tax credit. Adding § 58.1-439.12:03. (Patron-Poisson, HB 2439 (F))

Income tax, state; in-home health care tax credit. Adding § 58.1-339.12. (Patron-Watts, HB 2195 (F))

Income tax, state; increases livable home tax credit. Amending § 58.1-339.7. (Patron-Peace, HB 1938 (Chapter 15); Whipple, SB 1148 (I) See SB845)

Income tax, state; individual credit for certain new motor vehicle purchases. Adding § 58.1-331.1. (Patron-Stosch, SB 1549 (F))

Income tax, state; individual school supplies expense tax credit. Adding § 58.1-339.12. (Patron-Newman, SB 1278 (F))

Income tax, state; provides tax credit for certain individuals and corporations for renewable energy property placed in service. Adding §§ 58.1-331.1 and 58.1-431.1. (Patron-Pollard, HB 2094 (F))

Income tax, state; qualified adoption expenses tax credit. Adding § 58.1-339.12. (Patron-Caputo, HB 2298 (F))

Income tax, state; recognition of income from dealer dispositions of property under installment method. Amending §§ 58.1-322 and 58.1-402. (Patron-Stuart, SB 978 (Chapter 508))

Income tax, state; Renewable Energy Job tax credit. Adding § 58.1-439.12:03. (Patron-Englin, HB 2374 (F))

Income tax, state; renewable energy property tax credit. Adding §§ 58.1-331.1 and 58.1-431.1. (Patron-Lucas, SB 1141 (F))

Income tax, state; repeals obsolete code sections for purchasing of machinery and equipment for processing recyclable materials. Amending §§ 58.1-439.7 and 58.1-490; repealing §§ 58.1-331, 58.1-431, 58.1-439.3, and 58.1-439.8. (Patron-Landes, HB 2347 (Chapter 34))

Income tax, state; school supplies expense tax credit for public or private schools or home schooled students. Adding § 58.1-339.12. (Patron-Ware, R.L., HB 1976 (F))

Income tax, state; State shall return to cities and counties 50 percent of growth in collections. Adding § 58.1-550. (Patron-Albo, HB 1669 (F))

Income tax, state; subtraction for Military Family Relief Fund. Amending § 58.1-322. (Patron-Marsden, HB 2512 (F))

Income tax, state; subtraction for National Guard or Reserve personnel pay. Amending § 58.1-322. (Patron-Watts, HB 473 (CD); Cline, HB 1364 (CD))

Income tax, state; tax credit for electricity that is produced using solar photovoltaic technology or wind power at commercial clean energy production facility. Adding § 58.1-439.12:03. (Patron-Petersen, SB 1124 (F))

Income tax, state; tax credit for health insurance premiums paid by small business employers. Adding § 58.1-339.12. (Patron-Frederick, HB 59 (CD); Martin, SB 1443 (F))

Income tax, state; tax credit to employers for employees who enter into flextime agreements. Adding § 58.1-439.12:03. (Patron-Herring, SB 1098 (F))

Income tax, state; tax credit to employers for expenses incurred in allowing employees to telework. Adding § 58.1-439.12:03. (Patron-Herring, SB 1097 (F))

Income tax, state; temporary protective enclosures for oysters tax credit. Adding § 58.1-339.12. (Patron-Northam, SB 1104 (F))

Income tax, state; toll payment tax credit. Adding § 58.1-339.12. (Patron-Poisson, HB 1590 (F))

Income tax, state, and retail 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 (CD))

Income tax, state and retail sales and use tax; exemption for certain telecommunications service providers. Amending § 58.1-609.3; adding § 58.1-439.12:03. (Patron-Nutter, HB 2368 (F))

Incremental investment tax credit; machinery and equipment. Adding § 58.1-439.12:03. (Patron-Deeds, SB 990 (F))

Individual income, corporate income, and sales and use taxes; restructuring various taxes. Amending §§ 58.1-320, 58.1-400, 58.1-611.1, and 58.1-638. (Patron-Englin, HB 2588 (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 (CD))

Keep Our Promise Act of 2009; reinstates Personal Property Tax Relief Act of 1998 for qualifying vehicles. 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 2203 (F))

Land preservation; increases cap on aggregate amount of tax credits. Amending § 58.1-512. (Patron-Vogel, SB 1259 (F))

Land preservation tax credit; conveyance for public parks or public recreational facilities. Amending §§ 58.1-511 and 58.1-512. (Patron-Ticer, SB 838 (F))

Land preservation tax credit; conveyance for public parks, recreational areas, or trails. Amending § 58.1-512. (Patron-Ticer, SB 641 (CD))

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 (CD))

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 (CD))

Land preservation tax credit; reduces amount that may be claimed for each of taxable years 2009 and 2010. Amending § 58.1-512. (Patron-Brink, HB 1891 (Chapter 12); Colgan, SB 986 (Chapter 510))

Livable home tax credit; increase limit on or after January 1, 2010. Amending § 58.1-339.7. (Patron-Puller, SB 845 (Chapter 496))

Livable home tax credit; increases limit from $500 annually to $1,000. Amending § 58.1-339.7. (Patron-Amundson, HB 2343 (I) See HB1938)

Local government; equalizes municipal and county taxing authority provided that combined total of any new tax revenue does not result in an increase of greater than five percent of combined total of those taxes from prior tax year. Amending §§ 15.2-204 and 15.2-1200. (Patron-Hull, HB 2006 (F))

Local governments; joint subcommittee to study processes and accuracy of distribution of state and local taxes collected by state entities therefor. (Patron-McEachin, SJR 353 (F))

Machinery and tools; separate classification for local taxation. Adding § 58.1-3508.3. (Patron-Locke, SB 1315 (Chapter 528))

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 (CD))

Marriage license tax; allocation to services for children and youth exposed to sexual or domestic violence. Amending § 20-15. (Patron-Whipple, SB 1429 (F))

Middle Peninsula Chesapeake Bay Public Access Authority; added to list of organizations that may receive contributions of taxpayer refunds. Amending § 58.1-344.3. (Patron-Morgan, HB 1594 (Chapter 4))

Military Family Relief Fund; provides calculating taxable income for individuals who receive benefits thereunder. Amending § 58.1-322. (Patron-Bouchard, HB 2414 (F))

Mortgage loans; escrowing taxes and insurance. Adding § 6.1-2.8:1. (Patron-Sickles, HB 1091 (CD))

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 (CD); Lucas, SB 667 (CD))

Motor fuel tax; joint subcommittee to study desirability and feasibility of replacing with mileage-based fee predicated on vehicle-miles traveled in State. (Patron-Poisson, HJR 626 (F))

Motor fuels tax; change in tax basis. Amending §§ 58.1-2217, 58.1-2249, 58.1-2701, and 58.1-2706. (Patron-Newman, SB 1283 (F))

Motor fuels tax; changes percentage in Northern Virginia. Amending §§ 58.1-1719, 58.1-1720, and 58.1-1722; adding § 58.1-1718.1; repealing §§ 58.1-1721 and 58.1-1723. (Patron-Saslaw, SB 1532 (Chapter 532))

Motor fuels tax; converts rates of taxation to percentage rates that shall be calculated by Commissioner of DMV. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Scott, J.M., HB 1661 (F); Lingamfelter, HB 1846 (F); Barker, SB 1498 (F))

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 (CD))

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 (CD))

Motor fuels tax; rate increase used for transportation purposes. Amending §§ 33.1-23.2, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Watts, HB 2194 (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 (CD))

Neighborhood Assistance Act Tax Credit; changes administration of and eligibility for an allocation of tax credits. Amending §§ 58.1-439.18, 58.1-439.20, 58.1-439.21, 58.1-439.22, and 58.1-439.24; repealing § 63.2-2002. (Patron-Stosch, SB 1325 (Chapter 851))

Neighborhood Assistance Act Tax Credit; makes localities’ health care programs eligible to receive and can be transferred to professionals donating their services. Amending § 58.1-439.18. (Patron-Scott, J.M., HB 1597 (F))

Neighborhood Assistance Act tax credits; adds veterinarians to list of professionals eligible until 2011. Amending §§ 58.1-439.18 and 58.1-439.20. (Patron-Hull, HB 1790 (Chapter 10))

Neighborhood Assistance Act tax credits; credits to landlords participating in housing choice voucher programs. Amending §§ 36-55.63, 58.1-435, 58.1-439.18, 58.1-439.19, 58.1-439.20, and 63.2-2002; adding § 58.1-439.25. (Patron-McClellan, HB 2106 (F); McEachin, SB 1019 (F))

Neighborhood Assistance Act tax credits; extends sunset date to July 1, 2011. Amending § 58.1-439.20. (Patron-Stosch, SB 904 (Chapter 502))

Noncorporate entities; minimum tax is imposed on telecommunications and electric suppliers that are organized as pass-through entities and taxes to be paid thereby. Amending §§ 58.1-390.2, 58.1-400.1, and 58.1-400.3. (Patron-Englin, HB 2378 (Chapter 37); Howell, SB 946 (Chapter 152))

Northern Virginia Transportation District Fund; dedication of state matching funds to Washington Metropolitan Area Transit Authority. Amending § 58.1-815.1. (Patron-Hugo, HB 2470 (F))

Notice for setting local real property tax rate; reduces from 30 days to 10 days public notice required by localities for increasing tax rate. Amending § 58.1-3321. (Patron-Petersen, SB 1131 (F))

Paper and plastic bags; imposes fee on those used by purchasers to carry tangible personal property from place of purchase. Adding §§ 58.1-1731, 58.1-1732, and 58.1-1733. (Patron-Ebbin, HB 2010 (F))

Personal property tax; classification. Amending § 58.1-3506. (Patron-Lingamfelter, HB 2524 (Chapter 40))

Power of attorney; Department of Taxation to provide a taxpayer’s representative with copies of written correspondence that were provided to taxpayer. Amending § 58.1-1834. (Patron-Stosch, SB 905 (Chapter 503))

Property owned by locality; Cumberland County may levy and collect service charge upon another locality owning property within boundaries of Cumberland County. Adding § 58.1-3402.1. (Patron-Watkins, SB 1175 (F))

Property owned by locality; service charge may be levied thereon when property within boundaries of another locality. Adding § 58.1-3403.1. (Patron-Ruff, SB 1373 (I) See SB1175)

Public hearings; notice of, and a locality must hold prior to increasing its real property tax. Amending § 58.1-3321. (Patron-Melvin, HB 2308 (Chapter 30); Quayle, SB 1003 (Chapter 511))

Public/Private Education Investment Tax Credit; created for business entities and individual taxpayers who make contributions to education foundations. Adding §§ 58.1-439.25 through 58.1-439.28. (Patron-Saxman, HB 1965 (F))

Real and personal property taxes; duty to provide information to commissioner of revenue. Amending § 58.1-3901. (Patron-Cline, HB 2289 (Chapter 672))

Real estate; assessments on damaged or destroyed buildings. Amending § 58.1-3293. (Patron-McClellan, HB 331 (CD))

Real estate and personal property taxes; exempts certain pollution control equipment and facilities. Amending § 58.1-3660. (Patron-Purkey, HB 2084 (Chapter 671))

Real estate assessments; burden of proof on appeal. Amending §§ 58.1-3379 and 58.1-3984. (Patron-Quayle, SB 789 (CD))

Real estate tax; agricultural use assessment. Amending § 58.1-3230. (Patron-Orrock, HB 2098 (Chapter 800))

Real estate tax; classification of residential property. Adding § 58.1-3221.4. (Patron-Alexander, HB 215 (CD))

Real estate tax; classification of residential property from commercial property. Adding § 58.1-3221.4. (Patron-BaCote, HB 699 (CD))

Real estate tax; exemptions for certain elderly and disabled persons with income limits. Amending § 58.1-3211. (Patron-Watts, HB 465 (CD))

Real estate tax; localities to grant higher percentages of tax relief to elderly. Amending § 58.1-3210. (Patron-Spruill, HB 1275 (CD))

Real estate tax; notice of change in assessment. Amending § 58.1-3330. (Patron-Massie, HB 2601 (F); Smith, SB 1514 (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 (CD); Smith, SB 779 (CD))

Real estate taxes; classifies affordable rental housing. Amending § 58.1-3295. (Patron-Whipple, SB 299 (CD))

Real property tax; commercial property in Northern Virginia and Hampton Roads. Amending § 58.1-3221.3. (Patron-Hugo, HB 2480 (Chapter 677))

Real property tax; sale of tax-delinquent property. Amending § 58.1-3967. (Patron-Griffith, HB 2651 (Chapter 682))

Real property tax rate; reduces tax imposed on commercial property by localities in Northern Virginia. Amending § 58.1-3221.3. (Patron-Hugo, HB 2479 (Chapter 822))

Reassessments; Augusta County to elect its board of supervisors to conduct at either five-year or six-year intervals. Amending § 58.1-3252. (Patron-Hanger, SB 1356 (Chapter 529))

Recordation and grantor taxes; penalty for misrepresentation. Amending § 58.1-812. (Patron-Saslaw, SB 1157 (Chapter 686))

Recordation and grantor taxes; penalty if understatement of consideration is false with intent to evade a tax. Amending § 58.1-812. (Patron-Miller, J.H., HB 2135 (Chapter 95))

Recordation tax; changes basis on which are calculated. Amending §§ 58.1-801, 58.1-802, and 58.1-812. (Patron-Toscano, HB 76 (CD))

Recordation tax; exemption. Amending § 58.1-801. (Patron-Peace, HB 2661 (F))

Recordation tax; expands exemption for certain nonprofit providers of affordable housing. Amending § 58.1-811. (Patron-Toscano, HB 77 (CD))

Recordation tax; expands exemption statewide. Amending § 58.1-811. (Patron-Hurt, SB 1309 (Chapter 574))

Recordation taxes; 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 (CD); Hurt, SB 551 (CD))

Recordation taxes; changes basis on which taxes are calculated on transfer of real estate. Amending §§ 58.1-801, 58.1-802, and 58.1-812. (Patron-Albo, HB 1823 (I) See HB2135)

Residential electric consumption tax; Department of Taxation to examine implementation thereof and options for restructuring, report. (Patron-Vanderhye, HJR 682 (F))

Retail Sales and Use Tax; absorption and payment by seller. Amending § 58.1-625; repealing §§ 58.1-625 and 58.1-626. (Patron-Stosch, SB 147 (CD))

Retail Sales and Use Tax; additional tax authorized in City of Charlottesville and Albemarle County. Amending §§ 58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, and 58.1-614. (Patron-Toscano, HB 2161 (F))

Retail Sales and Use Tax; certain sales tax revenues generated by transactions occurring on premises of new stadium, etc., to be used to repay bonds issued to finance construction in City of Richmond. Amending § 58.1-608.3. (Patron-Loupassi, HB 1803 (Chapter 47); McEachin, SB 1021 (Chapter 836))

Retail Sales and Use Tax; City of Virginia Beach entitled to certain. Amending § 58.1-608.3. (Patron-Tata, HB 1691 (Chapter 7); Bouchard, HB 2411 (I) See HB1691)

Retail Sales and Use Tax; dealer discount of taxes to those registered using software designed to more accurately allocate to counties and cities. Amending § 58.1-622; adding § 58.1-622.1. (Patron-McEachin, SB 1474 (F))

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 (CD))

Retail Sales and Use Tax; entitlement to revenues. Amending § 58.1-608.3. (Patron-Fralin, HB 2091 (Chapter 93))

Retail Sales and Use Tax; exemption for certain nonprofit entities. Amending § 58.1-609.11. (Patron-Athey, HB 2330 (Chapter 106))

Retail Sales and Use Tax; exemption for donations to out-of-state governmental entities. Amending § 58.1-609.10. (Patron-Morgan, HB 1592 (F))

Retail Sales and Use Tax; exemption of sales by nonprofit entities. Amending § 58.1-609.10. (Patron-Athey, HB 1779 (Chapter 338))

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-Athey, HB 1284 (CD); Obenshain, SB 543 (CD))

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 (CD))

Retail Sales and Use Tax; exemptions include fabrication of animal meat. Amending § 58.1-602. (Patron-Cuccinelli, SB 813 (I) See SB944; Petersen, SB 1132 (I) See SB944)

Retail Sales and Use Tax; exemptions include nonprofit entities. Amending § 58.1-609.11. (Patron-Obenshain, SB 1222 (Chapter 526))

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 (CD); Lucas, SB 89 (CD))

Retail Sales and Use Tax; exemptions include solar photovoltaic systems, etc., purchased for installation in or on residential real property. Amending §§ 58.1-602, 58.1-609.1, and 58.1-610. (Patron-Deeds, SB 1216 (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 (CD))

Retail Sales and Use Tax; exempts fabrication of animal meat. Amending § 58.1-609.10. (Patron-Gilbert, HB 2360 (Chapter 36))

Retail Sales and Use Tax; exempts fabrication of animal meat, grains, vegetables, or other foodstuffs. Amending § 58.1-609.10. (Patron-Deeds, SB 944 (Chapter 833))

Retail Sales and Use Tax; exempts solar photovoltaic systems, solar thermal systems, and wind-powered electrical generators. Amending §§ 58.1-602, 58.1-609.1, and 58.1-610. (Patron-Bouchard, HB 2562 (F))

Retail Sales and Use Tax; expands definition of public facility for purpose of using certain revenues to pay off bonds. Amending § 58.1-608.3. (Patron-Edwards, SB 868 (Chapter 499))

Retail Sales and Use Tax; refund of tax paid for certain machinery or equipment. Adding § 58.1-608.1:1. (Patron-Deeds, SB 924 (F))

Retail Sales and Use Tax; removes purchased for noncommercial home or personal use limitation from Energy Star sales tax holiday. Amending § 58.1-609.1. (Patron-Englin, HB 794 (CD))

Retail Sales and Use Tax; removes sunset date from exemption for purchases made for use in production of audiovisual works. Amending § 58.1-609.6. (Patron-Hull, HB 1786 (F))

Retail Sales and Use Tax; requirements for dealer or direct permit holder discount. Amending § 58.1-622. (Patron-Colgan, SB 987 (F))

Retail Sales and Use Tax Act; conforms State’s sales and use tax laws to provisions of Streamlined Sales and Use Tax Agreement. Amending §§ 58.1-601, 58.1-602, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.10, 58.1-610.1, 58.1-611.1, 58.1-611.2, 58.1-611.3, 58.1-612, 58.1-613, 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, and 58.1-635; adding §§ 58.1-606.1, 58.1-606.2, 58.1-611.4, 58.1-612.1, 58.1-624.1, 58.1-625.2, 58.1-628.3, 58.1-635.1, 58.1-635.2, 58.1-637.1, 58.1-639.1, and 58.1-639.2; repealing §§ 58.1-604.6, 58.1-609.13, and 58.1-625.1. (Patron-Hanger, SB 1185 (F))

Retaliatory costs tax credit; extends carry-over period to 10 years. Amending § 58.1-2510. (Patron-Stosch, SB 1246 (Chapter 567))

Roll-back taxes; allows locality to assess and collect for up to 15 years under a use value assessment program. Amending § 58.1-3237. (Patron-Hanger, SB 1043 (F))

Sales tax revenue; includes debt service on bonds issued for renovations to certain public facilities in City of Roanoke. Amending § 58.1-608.3. (Patron-Ware, O., HB 2264 (I) See HB2091)

Setoff Debt Collection Act; allows local governments to collect past due local taxes from federal income tax returns. Amending §§ 58.1-520 and 58.1-530. (Patron-Fralin, HB 1830 (Chapter 787); Edwards, SB 1292 (Chapter 571))

Severance tax; adds sand, marl, and gravel to list which localities may impose. Amending § 58.1-3712. (Patron-Barlow, HB 2250 (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 (CD))

Short-term rental property; definition, removes daily rental property definition from merchants’ capital. Amending § 58.1-3510; adding §§ 58.1-3510.4 through 58.1-3510.7; repealing §§ 58.1-3510.1, 58.1-3510.2, and 58.1-3510.3. (Patron-Hugo, HB 2472 (Chapter 480); Watkins, SB 1419 (Chapter 692))

Smoking in restaurants; creates a statewide ban thereon. Amending §§ 35.1-1 and 58.1-3833; adding §§ 35.1-24.1, 35.1-24.2, and 35.1-24.3. (Patron-Stolle, SB 1382 (F))

State cigarette tax and tobacco products tax; increased. Amending §§ 58.1-1001, 58.1-1009, 58.1-1011, 58.1-1021.01, 58.1-1021.02, and 58.1-1021.03. (Patron-Howell, SB 947 (F))

Tax Amnesty Program; State Tax Commissioner to operate program during 2009-2010 fiscal year. Amending § 58.1-1840.1. (Patron-Colgan, SB 1120 (Chapter 611))

Tax and fee discounts and allowances; eliminates dealer tax and fee discounts and allowances for retail sales and use tax, tire recycling fee, communications sales and use tax, etc. Amending §§ 58.1-605, 58.1-606, 58.1-642, 58.1-1009, 58.1-1011, 58.1-1021.03, 58.1-1730, 58.1-2233 through 58.1-2236, 58.1-2238, 58.1-2256, 58.1-2259, and 58.1-2272; repealing §§ 58.1-622 and 58.1-656. (Patron-Scott, J.M., HB 2383 (F))

Tax and fee legislation; requires a sunset date on all bills that add new taxes or fees and those existing that are increased. Adding § 30-19.1:11. (Patron-Vogel, SB 1272 (F))

Tax legislation; requires a sunset date of no more than four years on all. Adding § 30-19.1:11. (Patron-Cole, HB 1730 (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-Martin, SB 783 (CD))

Taxation, Department of; changes annual report date from April 15 to October 1 on corporate income tax relief. Amending §§ 58.1-202, 58.1-609.11, and 58.1-609.12. (Patron-Orrock, HB 2101 (Chapter 24))

Taxpayer Surplus Relief Fund; established to provide tax relief. Amending § 2.2-1829. (Patron-O’Bannon, HB 1318 (CD); Massie, HB 1967 (F))

Tobacco products tax; changes tax on moist snuff. Amending §§ 58.1-1021.01 and 58.1-1021.02; adding § 58.1-1021.02:1. (Patron-Kilgore, HB 2645 (F); Stolle, SB 1516 (F))

Transient occupancy tax; adds representatives of lodging properties to local tourism organizations. Amending § 58.1-3819. (Patron-Pogge, HB 2502 (Chapter 116))

Transient occupancy tax; adds Smyth County to those permitted to impose an additional three percent. Amending § 58.1-3819. (Patron-Carrico, HB 2316 (Chapter 31))

Transient occupancy tax; any county ordinance may levy on single-family residences rented out for fewer than 30 consecutive days. Amending § 58.1-3819. (Patron-Landes, HB 2587 (F); Hanger, SB 1029 (F))

Transient occupancy tax; authorizes Greene County to impose. Amending § 58.1-3819. (Patron-Hanger, SB 1025 (Chapter 513))

Transient occupancy tax; Bath County to impose an additional not to exceed two percent. Adding § 58.1-3825.2. (Patron-Shuler, HB 1947 (Chapter 16))

Transient occupancy tax; clarifies that additional tax does not apply within limits of any town located in Fairfax County. Amending § 58.1-3824. (Patron-Rust, HB 2017 (F))

Transient occupancy tax; consultation with lodging industry. Amending § 58.1-3819. (Patron-Watkins, SB 1176 (Chapter 524))

Transient occupancy tax; Giles County may impose at a rate not to exceed five percent to promote tourism. Amending § 58.1-3819. (Patron-Crockett-Stark, HB 1917 (Chapter 13); Edwards, SB 858 (Chapter 497))

Transportation funding and administration; certain revenues attributable to economic growth in Hampton Roads, Northern Virginia, Richmond, Salem, and Staunton Highway Construction Districts, report. Amending §§ 15.2-4838.1, 15.2-4840, 33.1-23.03, 58.1-811, 58.1-2403, 58.1-2425, 58.1-3221.3, and fifth and sixteenth enactments of Chapter 896, 2007 Acts; adding §§ 15.2-4841 and 33.1-391.17 through 33.1-391.24; repealing §§ 33.1-391.6 through 33.1-391.15, 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-625.1, 58.1-802.1, 58.1-2402.1, 58.1-3825.1, 58.1-1724.2 through 58.1-1724.7, and sixth, thirteenth, fourteenth, fifteenth, eighteenth, and nineteenth enactments of Chapter 896, 2007 Acts. (Patron-Oder, HB 1579 (F))

Treasurers; mailing of certain bills at least 30 days prior to due date instead of 14 days. Amending § 58.1-3912. (Patron-Dance, HB 1766 (F))

Triennial census; eliminates requirement that every three years census of all school-age persons residing within each school division take place, amends procedure regarding sales and use tax distribution to localities. Amending §§ 15.2-3207, 15.2-3525, 15.2-3806, 15.2-3906, 15.2-4105, 22.1-261, 37.2-713, 58.1-605, and 58.1-638; repealing §§ 22.1-281 through 22.1-289. (Patron-Hamilton, HB 2063 (F); Reynolds, SB 1342 (F))

Vehicle license fees and taxes; allows localities to exempt veterans and surviving spouses of veterans. Amending § 46.2-752. (Patron-Phillips, HB 2182 (Chapter 366); Puckett, SB 1200 (Chapter 843))

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-Suit, HB 1082 (CD); Whipple, SB 661 (CD))

Warrants, local; authorizes local governments to publish information relating thereto. Amending § 58.1-3131. (Patron-Cline, HB 2635 (F); Cuccinelli, SB 812 (F); Petersen, SB 1129 (F))

Waste motor oil equipment; repeals provision that provides tax credit for purchase price paid therefor. Repealing § 58.1-439.10. (Patron-Ticer, SB 650 (CD))

Weight limits for gravel trucks; repeals sunset provision on statute. Amending § 46.2-1143. (Patron-Bowling, HB 1622 (I) See HB1752)

Weight limits for gravel trucks, coal haulers, etc.; extends sunset provision thereon, overweight permit fee for tank wagon vehicles. Amending § 46.2-1143 and second enactment of Chapter 864, 2008 Acts; repealing third enactment of Chapter 738, 2007 Acts. (Patron-Carrico, HB 1752 (Chapter 188))