2011 SESSION

Convened January 12, 2011 -

TAXATION

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation

(C) Carried over from 2010 Session (CD) Carried over but died in committee on or before 12/2/2010

Affordable housing; assessments of real property. Amending § 58.1-3295. (Patron-Watkins, SB 784 (Chapter 137))

Aircraft sales and use tax; creates an exemption for qualified companies that are headquartered in Virginia. Amending § 58.1-1505. (Patron-Oder, HB 2221 (Chapter 492); Norment, SB 1188 (Chapter 443))

Alcoholic beverage control; annual fee for brewery licenses. Amending § 4.1-231. (Patron-Scott, E.T., HB 1833 (Chapter 6))

Alcoholic beverage control; exemption from payment of tax on wine and alcoholic beverages shipped out of state that is not for sale. Amending § 4.1-234. (Patron-Hanger, SB 1083 (Chapter 299))

Alcoholic beverage control; prorated license fees for act of God. Amending §§ 4.1-111, 4.1-232, and 4.1-320. (Patron-Hanger, SB 1457 (Chapter 728))

Assessments in dispute; accrual of interest. Amending § 58.1-1822. (Patron-Quayle, SB 1152 (Chapter 295))

Business Assistance, Department of; job retraining account program created within Department. Amending §§ 58.1-322 and 58.1-402; adding § 2.2-904.3. (Patron-Lucas, SB 1473 (F))

Business license incentive program; Cities of Virginia Beach and Chesapeake may establish by ordinance for qualifying businesses. Amending § 58.1-3703. (Patron-Iaquinto, HB 1587 (Chapter 25))

Business, professional, and occupational license (BPOL) tax; administrative appeals process. Amending §§ 58.1-3701 and 58.1-3703.1. (Patron-Saslaw, SB 753 (F))

Business, professional and occupational license (BPOL) tax; allows localities to decide whether to impose on a business’s gross receipts or its State taxable income. Amending § 58.1-3702. (Patron-Cole, HB 110 (CD); Cole, HB 1437 (Chapter 685))

Business, professional, and occupational license (BPOL) tax; limits on rates and imposition by localities. Amending §§ 58.1-3703 and 58.1-3706. (Patron-Cole, HB 57 (CD))

Business, professional, occupational license (BPOL) tax; exemption for unprofitable business. Amending § 58.1-3703. (Patron-Ruff, SB 1408 (Chapter 188))

Cigarette and other tobacco products; increases tax rate. Amending §§ 32.1-366, 58.1-1001, 58.1-1018, 58.1-1021.02, and 58.1-1021.05. (Patron-Hope, HB 1815 (F))

Cigarette tax; authorizes any county to impose. Amending § 58.1-3830; repealing § 58.1-3831. (Patron-Barlow, HB 2138 (F))

Cigarette tax; Tax Commissioner shall convene a working group to review current policies, report. (Patron-Peace, HB 2038 (Chapter 366); Hanger, SB 1085 (Chapter 293))

Cigarettes; increases tax rate. Amending § 58.1-1001. (Patron-Plum, HB 1750 (F))

Commercial and industrial sales and use tax; extends sunset date for certain machinery, tools, and equipment. Amending § 58.1-609.3. (Patron-Purkey, HB 1638 (F))

Commercial fisheries; provides for state and local tax, regulatory relief, and preservation thereof. Amending §§ 10.1-1009, 10.1-1700, 58.1-511, 58.1-512, and 58.1-3506; adding §§ 28.2-1108 through 28.2-1113 and 58.1-3851.1. (Patron-Morgan, HB 2263 (F))

Commissioners of the revenue; authorized to examine books and records for sales tax purposes. Amending §§ 58.1-633 and 58.1-634. (Patron-Keam, HB 2444 (F))

Commissioners of the revenue; powers and duties. Amending §§ 58.1-604.2 and 58.1-613. (Patron-Petersen, SB 1226 (Chapter 674))

Commonwealth Innovation Investment Fund; created, report. Adding §§ 2.2-2233.3, 58.1-550, and 58.1-551. (Patron-Herring, SB 1440 (F))

Commonwealth Mass Transit Fund; increases percentage of Transportation Trust Fund revenues flowing into Fund. Amending §§ 33.1-23.03:2, 58.1-638, and 58.1-2425. (Patron-Kory, HB 1544 (F))

Commonwealth Project Management Standard; created for information technology projects by state agencies or higher educational institutions technology projects and related procurement, report. Amending §§ 2.2-225, 2.2-1509.3, 2.2-2006, 2.2-2007, 2.2-2008, 2.2-2012, 2.2-2015, 2.2-2017, 2.2-2020, 2.2-2021, and 58.1-1840.1; adding § 2.2-2018.1; repealing §§ 2.2-2018 and 2.2-2019. (Patron-O’Bannon, HB 2375 (Chapter 739))

Constitutional amendment; forest harvesting and silvicultural activity equipment exempt from taxation (first reference). Amending Section 6 of Article X. (Patron-Hurt, SJR 95 (CD))

Constitutional amendment; imposition of taxes and fees by General Assembly or local governing body (first reference). Amending Section 11 of Article IV and Section 7 of Article VII. (Patron-Cole, HJR 539 (F))

Constitutional amendment; limitation on debt (first reference). Amending Section 9 of Article X. (Patron-Cole, HJR 613 (F); Saslaw, SJR 361 (F); Saslaw, SJR 396 (F))

Constitutional amendment; personal property tax exemption on boats and watercrafts (first reference). Amending Section 6 of Article X. (Patron-Stuart, SJR 344 (F))

Constitutional amendment; property tax relief for certain businesses (first reference). Amending Section 6 of Article X. (Patron-Stuart, SJR 69 (CD))

Constitutional amendment; tax exemptions for buildings, etc., constructed or designed to conserve energy and natural resources (second reference). Amending Section 6 of Article X. (Patron-Petersen, SJR 25 (CD))

Constitutional amendment; tax exemptions for buildings, etc., constructed or designed to conserve energy and natural resources (submitting to qualified voters). Amending Section 6 of Article X. (Patron-Petersen, SB 113 (CD))

Contraband and unstamped cigarettes; decreases threshold possession amount that triggers mandatory jail time. Amending §§ 3.2-4212 and 58.1-1017. (Patron-Martin, SB 1267 (F))

Courthouse assessments; allows localities to raise fee assessed for courthouse construction, renovation, etc. Amending § 17.1-281. (Patron-Wagner, SB 855 (F))

Defective Chinese drywall; disclosure of information, real estate tax exemption. Amending §§ 54.1-2131 through 54.1-2135; adding §§ 55-225.11, 55-248.12:2, 55-519.2, and 58.1-3284.2. (Patron-Oder, HB 1610 (Chapter 34))

Defective drywall; disclosure of information, real estate tax exemption. Amending §§ 54.1-2131 through 54.1-2135; adding §§ 55-225.11, 55-248.12:2, 55-519.2, and 58.1-3284.2. (Patron-Miller, J.C., SB 942 (Chapter 46))

Disabled individuals; taxation of trusts established therefor. Amending §§ 58.1-322 and 58.1-360. (Patron-Filler-Corn, HB 1880 (F); Marsden, SB 1175 (F))

DMV offices and agencies; agreements with commissioner of the revenue. Amending § 46.2-205. (Patron-Marsh, SB 776 (F))

DMV offices and agencies; agreements with commissioner of the revenue, treasurers, or local governing body. Amending § 46.2-205. (Patron-Petersen, SB 1225 (I) See SB776)

Education Improvement Scholarships; tax credit for donations by business entities. Amending § 58.1-402; adding §§ 58.1-439.25 through 58.1-439.28. (Patron-Massie, HB 2314 (F))

Electric utilities; reinstates part of system under which investor-owned were regulated. Amending §§ 10.1-1186.2:1, 10.1-1197.8, 10.1-1307.02, 15.2-1901, 15.2-2316.2, 30-201, 30-202, 30-205, 56-1, 56-231.24, 56-234.2, 56-235.1:1, 56-235.2, 56-235.6, 56-235.8, 56-238, 56-245.1:2, 56-249.6, 56-265.2, 56-598, 58.1-400.3, 58.1-2900, 58.1-3221.4, 58.1-3506, 58.1-3814, 62.1-44.15:21, 67-101, and 67-1100; adding §§ 56-240.1, 56-247.2, 56-250.1, and 56-250.2; repealing §§ 56-576 through 56-596. (Patron-Armstrong, HB 2117 (F); Reynolds, SB 883 (F))

Estate tax; reinstated for persons dying on or after July 1, 2011. Amending §§ 32.1-127, 58.1-901, 58.1-902, 58.1-905, and 58.1-912. (Patron-Howell, A.T., HB 2476 (F))

Fillable tax forms; Tax Commissioner to ensure all are in a portable document format beginning January 1, 2012, and made available on website. Adding § 58.1-202.3. (Patron-Deeds, SB 1450 (Chapter 680))

Fuels taxes; annually adjusted. Amending §§ 58.1-2217, 58.1-2249, 58.1-2701, and 58.1-2706. (Patron-Hanger, SB 343 (CD))

Gross premiums of certain insurance; administration of tax. Amending §§ 32.1-352, 38.2-1026, 38.2-1611.1, 38.2-1709, 38.2-4809, 58.1-435, 58.1-2500, 58.1-2503 through 58.1-2508, 58.1-2510, 58.1-2520, 58.1-2521, 58.1-2522, 58.1-2525, 58.1-2526, 58.1-2528, 58.1-2531, and 59.1-280; adding §§ 38.2-4809.1, 38.2-4816, 58.1-2532, and 58.1-2533. (Patron-Stosch, SB 1124 (Chapter 850))

Highway contractors; dedicates to Transportation Trust Fund all state retail sales and use taxes and income taxes paid. Amending §§ 58.1-638 and 58.1-638.1; adding § 58.1-536. (Patron-McWaters, SB 1285 (F))

Historic Triangle area; Williamsburg Area Destination Marketing Committee charged with advertising area from revenues of tax. Amending § 58.1-3823. (Patron-Norment, SB 1344 (Chapter 677))

Income and sales and use taxes, state; removes remaining portion of tax from food for human consumption, restructures individual tax rate brackets. Amending §§ 58.1-320, 58.1-611.1, and 58.1-638. (Patron-Englin, HB 2299 (F))

Income tax, corporate; eliminates State’s tax for taxable years beginning on and after January 1, 2011. Repealing §§ 58.1-400 through 58.1-422, 58.1-432 through 58.1-439.12:02, and 58.1-500 through 58.1-504. (Patron-Cline, HB 2151 (F); Obenshain, SB 1403 (F))

Income tax, corporate; lower rate for certain businesses. Amending § 58.1-400. (Patron-Stuart, SB 998 (F))

Income tax, corporate; market-based sourcing. Amending § 58.1-416. (Patron-Albo, HB 1604 (F); Watkins, SB 1006 (F))

Income tax, corporate; reduces rate from 6 percent to 5.75 percent. Amending § 58.1-400. (Patron-Cline, HB 860 (CD))

Income tax, corporate; reduction of rate for up to three years for certain small businesses. Amending § 58.1-400. (Patron-Bell, Richard P., HB 94 (CD); Bell, Richard P., HB 1410 (F))

Income tax, corporate; renewable energy products tax credit. Adding § 58.1-439.12:03. (Patron-Nutter, HB 998 (CD); Ruff, SB 657 (CD))

Income tax, corporate; subcontracts tax credit. Adding § 58.1-400.4. (Patron-Nutter, HB 2400 (F))

Income tax, corporate; tax credit for travel expenses reimbursement. Adding § 58.1-439.12:06. (Patron-Poindexter, HB 2056 (F))

Income tax, corporate; tax credit to employers that provide employee transportation assistance. Adding § 58.1-439.12:06. (Patron-McClellan, HB 2360 (F); McEachin, SB 1313 (F))

Income tax, corporate; tax credit to taxpayers engaged in manufacturing goods or distribution of manufactured goods that use Virginia port facilities, etc. Adding § 58.1-439.12:06. (Patron-Wagner, SB 1481 (Chapter 872))

Income tax, corporate; tax credits for donations to nonprofit organizations providing educational scholarships. Adding §§ 58.1-439.25 through 58.1-439.28. (Patron-Obenshain, SB 1194 (F))

Income tax, corporate; telework expenses tax credit. Adding § 58.1-439.12:06. (Patron-Comstock, HB 2197 (Chapter 409); Herring, SB 1335 (Chapter 417))

Income tax, corporate; Virginia port volume increase tax credit. Adding § 58.1-439.12:06. (Patron-Purkey, HB 2531 (Chapter 831))

Income tax, corporate and state; credit for land conservation. Amending § 58.1-512. (Patron-Scott, E.T., HB 632 (CD))

Income tax laws; conformity to Internal Revenue Code. Amending § 58.1-301. (Patron-Stosch, SB 179 (CD))

Income tax, state; additional personal exemption for surviving spouse or head of household. Amending § 58.1-322. (Patron-Carrico, HB 73 (CD))

Income tax, state; adds building contractors to those taxpayers who are allowed livable home tax credit. Amending § 58.1-339.7. (Patron-Plum, HB 1753 (I) See HB1950)

Income tax, state; agricultural best management practices tax credits. Amending § 58.1-339.3. (Patron-Whipple, SB 974 (Chapter 352))

Income tax, state; allows taxpayer to transfer tax credits that he receives for agricultural best management practices to another taxpayer. Amending § 58.1-339.3. (Patron-Lewis, HB 2516 (F))

Income tax, state; barge and rail usage tax credit. Adding § 58.1-439.12:06. (Patron-Purkey, HB 2385 (Chapter 820); McWaters, SB 1282 (Chapter 861))

Income tax, state; clean special fuels motor vehicle and plug-in electric motor vehicle tax credit. Adding § 58.1-339.12. (Patron-Sickles, HB 2308 (F))

Income tax, state; credit for diesel power to natural gas power truck conversion. Adding § 58.1-339.12. (Patron-Armstrong, HB 2109 (F))

Income tax, state; deduction for professional services provided by mental health professionals and educators who volunteer with inmate programs. Amending § 58.1-322. (Patron-McClellan, HB 2127 (F))

Income tax, state; exemption for certain small businesses. Amending §§ 58.1-321 and 58.1-401. (Patron-Pollard, HB 2390 (F))

Income tax, state; extends sunset date for clean fuel vehicle and advanced cellulosic biofuels job creation tax credit. Amending § 58.1-439.1. (Patron-Ticer, SB 1236 (Chapter 176); Wagner, SB 1404 (I) See SB1236)

Income tax, state; extends sunset date for rent reduction tax credit. Amending § 58.1-339.9. (Patron-Purkey, HB 1875 (F))

Income tax, state; farm wineries and vineyards tax credit. Adding § 58.1-339.12. (Patron-Garrett, HB 1837 (Chapter 214); Vogel, SB 1264 (Chapter 226))

Income tax, state; increases deduction for organ donation. Amending § 58.1-322. (Patron-Bell, Robert B., HB 910 (CD))

Income tax, state; increases long-term care insurance tax credit. Amending § 58.1-339.11. (Patron-Garrett, HB 1050 (CD); Garrett, HB 1840 (Chapter 723))

Income tax, state; indexing to inflation rates, filing thresholds, personal exemptions, and standard deductions. Amending §§ 58.1-320, 58.1-321, and 58.1-322. (Patron-LeMunyon, HB 784 (CD))

Income tax, state; industrial building rehabilitation tax credit. Adding § 58.1-439.12:06. (Patron-Stanley, SB 1432 (F))

Income tax, state; international trade facility tax credit. Amending § 58.1-439.15; adding § 58.1-439.12:06. (Patron-Wagner, SB 1136 (Chapter 49))

Income tax, state; long-term care insurance tax credit. Amending § 58.1-339.11. (Patron-Martin, SB 310 (CD))

Income tax, state; mine inspection tax credit. Adding § 58.1-439.12:06. (Patron-Morefield, HB 2518 (F))

Income tax, state; nonprofit charitable donations for Energy Star qualified products tax credit. Adding §§ 58.1-339.12 and 58.1-439.12:06. (Patron-Kory, HB 1547 (F))

Income tax, state; provides tax credit to employers for expenses incurred in allowing employees to telework. Adding § 58.1-439.12:03. (Patron-Lingamfelter, HB 47 (CD))

Income tax, state; public school renovation tax credit. Adding § 58.1-439.12:03. (Patron-Albo, HB 734 (CD))

Income tax, state; renewable energy property and energy audit tax credits. Adding §§ 58.1-331.1 and 58.1-431.1. (Patron-Kory, HB 1542 (F))

Income tax, state; research and development expenses tax credit. Adding § 58.1-439.12:06. (Patron-Cline, HB 1447 (Chapter 742); Herring, SB 1326 (Chapter 745))

Income tax, state; small business investment tax credit. Adding § 58.1-439.12:03. (Patron-Loupassi, HB 2 (CD))

Income tax, state; small employer health insurance tax credit. Adding § 58.1-439.12:06. (Patron-Reynolds, SB 1442 (F))

Income tax, state; tax credit for hiring employees with disabilities. Adding § 58.1-439.12:06; repealing § 58.1-439.11. (Patron-Morrissey, HB 2342 (F))

Income tax, state; tax credits for individuals and businesses for qualified research and development expenses, report. Adding § 58.1-439.12:06. (Patron-Lingamfelter, HB 2325 (I) See HB1447)

Income tax, state and corporate; credit for electric energy facility producing electricity primarily from agricultural livestock waste nutrients. Adding § 58.1-439.12:03. (Patron-Gilbert, HB 1341 (CD); Hanger, SB 678 (CD))

Income tax, state and corporate; tax credit for facilities using agricultural livestock waste nutrients to produce electricity. Adding § 58.1-439.12:06. (Patron-Hanger, SB 1101 (F))

Income tax, state and corporate; tax credit to taxpayers for granting easements to recreation authority. Adding § 58.1-439.12:03. (Patron-Morefield, HB 845 (CD))

Insurance license tax; dedicates to Highway Maintenance and Operating Fund one-third of total revenue. Amending § 58.1-2531. (Patron-Albo, HB 2499 (F))

Insurance premiums tax; retaliatory costs tax credit. Amending § 58.1-2510. (Patron-Garrett, HB 2335 (Chapter 817); Stosch, SB 1359 (Chapter 863))

Intangible personal property tax; classification of certain machinery and tools. Amending §§ 58.1-1101 and 58.1-3507. (Patron-Purkey, HB 1636 (F))

Judicial sale of real estate; authorizes locality to institute proceedings to sell certain real property, etc. Adding § 58.1-3965.2. (Patron-Stosch, SB 1478 (Chapter 324))

Land preservation tax credit; credit shall not be reduced by amount of unused credit that could have been claimed in prior year by taxpayer. Amending § 58.1-512. (Patron-Quayle, SB 1153 (Chapter 377))

Land preservation tax credit; Department of Conservation to compile report on land qualifying for credits to protect water quality. Amending § 58.1-512. (Patron-Whipple, SB 979 (Chapter 672))

Land preservation tax credit; limits maximum amount that any taxpayer may receive. Amending § 58.1-512. (Patron-Morgan, HB 1445 (I) See HB1820; Ware, R.L., HB 1820 (Chapter 212))

Land preservation tax credits; licensed transfer agent to conduct transfer of credit, if Tax Commissioner requires second appraisal application is incomplete until fair market value of donation has been determined. Amending § 58.1-512. (Patron-Deeds, SB 1232 (Chapter 296))

Land preservation tax credits; refunded by the Tax Commissioner, establishes Local Purchase of Development Rights Matching Grant Fund. Amending §§ 3.2-201 and 58.1-513; adding § 3.2-201.1. (Patron-Hanger, SB 1088 (F))

Land preservation tax credits; requires use of licensed transfer agent to transfer to taxpayer who is not an individual. Amending § 58.1-513; adding § 58.1-513.1. (Patron-Hanger, SB 1087 (I) See SB1232)

Land use taxation; requires a locality to adopt land use value assessment and taxation on all four classifications of land. Amending § 58.1-3231. (Patron-Gilbert, HB 777 (CD))

License tax credit; credit against state license tax liability on certain insurance companies for investments in State small business investment companies. Adding §§ 58.1-2532 through 58.1-2551. (Patron-Merricks, HB 1384 (CD))

License tax, state; credit for investment in small business investment companies. Adding §§ 58.1-2532 through 58.1-2551. (Patron-McWaters, SB 733 (CD))

Line of Duty Death and Health Benefits Trust Fund; established. Amending §§ 9.1-401, 9.1-402, 9.1-404, 9.1-405, 56-484.12, and 58.1-1730; adding § 9.1-400.1. (Patron-Englin, HB 661 (CD))

Livable home tax credit; increases maximum amount, makes real estate developers eligible to receive. Amending § 58.1-339.7. (Patron-Villanueva, HB 1950 (Chapter 365))

Local Defense Manufacturing Zones; created, allows local governments to designate. Adding §§ 58.1-3245.13 and 58.1-3851.1. (Patron-McQuinn, HB 2215 (I) See HB1822; Marsh, SB 970 (I) See SB999)

Local Defense Manufacturing Zones; created, allows local governments to designate. Adding § 58.1-3851.1. (Patron-Marsh, SB 969 (F))

Local Defense Production Zone; created and creates a separate classification of machinery and tools. Amending § 58.1-3245.12; adding §§ 58.1-3508.4 and 58.1-3853. (Patron-Peace, HB 1822 (Chapter 875); Stosch, SB 999 (Chapter 877))

Local government; use of portion of retail sales and use tax revenue for transportation purposes. Amending § 15.2-826. (Patron-Petersen, SB 401 (CD))

Local treasurer; authorized to be compensated when collecting fines, costs, etc. Amending § 19.2-349. (Patron-Tata, HB 1785 (F))

Lottery Proceeds Fund; appropriates a portion to Department of Veterans Services. Amending §§ 58.1-4022 and 58.1-4022.1; adding § 58.1-4007.3. (Patron-Colgan, SB 1386 (F))

Low-income residential customers; investor-owned electric utilities to offer reduced rates. Amending § 58.1-400.2; adding § 56-236.3. (Patron-Armstrong, HB 2107 (F); Puckett, SB 1011 (F))

Manufacturing jobs; Virginia Manufacturing Development Commission directed to develop plan for repatriating and evaluating possible tax incentives, report. (Patron-May, HJR 735 (P))

Motor carriers; regulation by DMV. Amending §§ 33.1-46.2, 46.2-341.12, 46.2-341.20, 46.2-668, 46.2-711, 46.2-755, 46.2-2000, 46.2-2000.1, 46.2-2001.3, 46.2-2005, 46.2-2011.4, 46.2-2011.8, 46.2-2011.27, 46.2-2075, 46.2-2096, 46.2-2099.4, 46.2-2099.5, 46.2-2100, 46.2-2108.2, 46.2-2108.4 through 46.2-2109, 46.2-2115, 46.2-2116, 46.2-2118, 46.2-2119, 46.2-2120, 46.2-2122, 46.2-2123, 46.2-2124, 46.2-2132, 46.2-2133, 46.2-2135, 46.2-2136, 46.2-2137, 46.2-2143, 46.2-2144, 46.2-2146, 46.2-2147, 46.2-2150, 46.2-2151, 46.2-2155, 46.2-2156, 58.1-2259, 58.1-2402, 58.1-2426, and 58.1-2701; adding §§ 46.2-208.2 and 46.2-2099.44; repealing §§ 46.2-696, 46.2-2084, 46.2-2097, 46.2-2097.1, and 46.2-2099.6. (Patron-Cox, J.A., HB 1945 (Chapter 881))

Motor fuel inspection; affixation of decal showing state and federal taxes. Amending §§ 3.2-5609 and 59.1-152. (Patron-Obenshain, SB 1210 (F))

Motor fuels tax; imposes additional tax in certain transportation districts, referendum. Adding §§ 58.1-1724.8 through 58.1-1724.14. (Patron-Purkey, HB 1653 (F))

Motor fuels tax; increases rate by $0.10 per gallon. Amending §§ 58.1-2217, 58.1-2230, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Morrissey, HB 2352 (F))

Motor fuels tax; increases rate by $0.10 per gallon and dedicates additional revenue to transportation system. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Howell, A.T., HB 1531 (F))

Motor fuels tax rate; adjusted by motor fuel price index. Amending §§ 58.1-2217, 58.1-2249, 58.1-2701, and 58.1-2706. (Patron-Purkey, HB 1654 (F))

Motor fuels tax rate; converts rate of taxation from cents per gallon to percentage rate. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Scott, J.M., HB 1413 (F))

Motor fuels taxes; indexing of tax rates. Amending §§ 58.1-2201, 58.1-2217, 58.1-2249, 58.1-2701, and 58.1-2706. (Patron-Petersen, SB 833 (F))

Motor vehicle rental tax; shall be determined by Tax Commissioner, exemptions. Amending §§ 33.1-221.1:1.1, 46.2-711, 46.2-755, 58.1-604.1, 58.1-2401 through 58.1-2404, 58.1-2411, 58.1-2419, 58.1-2420, 58.1-2421, 58.1-2424, 58.1-2425, and 58.1-3510; adding §§ 58.1-1734 through 58.1-1741; repealing §§ 58.1-2407 through 58.1-2410 and 58.1-2412 through 58.1-2417. (Patron-Brink, HB 1798 (Chapter 405); Stosch, SB 1132 (Chapter 639))

Motor vehicle sales and use tax; exemption to include certain four-wheel plug-in electric vehicles. Amending §§ 58.1-2401, 58.1-2402, and 58.1-2403. (Patron-Hanger, SB 1086 (F))

Neighborhood Assistance Act; permits trusts to be eligible for income tax credit. Amending §§ 58.1-439.18 and 58.1-439.21. (Patron-Anderson, HB 2231 (Chapter 370))

Neighborhood Assistance Act Tax Credit; amends definition of impoverished people. Amending § 58.1-439.18. (Patron-Wagner, SB 863 (Chapter 312))

Neighborhood Assistance Act Tax Credit program; extends sunset date. Amending § 58.1-439.20. (Patron-Stosch, SB 1129 (Chapter 317))

Neighborhood Assistance Program; definition of professional services to include mediators. Amending §§ 2.2-4301 and 58.1-439.18. (Patron-Athey, HB 1846 (F))

Neighborhood assistance tax credits; eligibility of certain pharmacists. Amending § 58.1-439.22. (Patron-Howell, SB 742 (Chapter 132))

Northern Virginia Transportation Authority, Northern Virginia Transportation, and Potomac and Rappahannock Transportation Commissions; consolidation. Amending §§ 15.2-4503.1, 15.2-4507, 15.2-4515, 15.2-4832, 15.2-4839, 15.2-4840, 33.1-221.1:3, 46.2-753, 58.1-3, 58.1-638, and 58.1-815.1. (Patron-Albo, HB 2016 (F))

Northern Virginia Transportation Authority Sales and Use Tax Fund; established. Amending §§ 58.1-604.1, 58.1-608.3, and 58.1-614; adding §§ 15.2-4838.01, 30-134.1, 58.1-603.1, 58.1-604.01, 58.1-802.2, and 58.1-2291 through 58.1-2296. (Patron-Rust, HB 971 (CD))

Northern Virginia Transportation Authority Sales and Use Tax Fund; established, etc. Amending §§ 15.2-4838.1, 58.1-300, 58.1-520, 58.1-604.1, 58.1-608.3, 58.1-611.1, 58.1-614, 58.1-811, 58.1-3221.3, and Chapter 188, 2009 Acts; adding §§ 15.2-4838.01, 58.1-603.1, 58.1-604.01, 58.1-802.2, and 58.1-2291 through 58.1-2296; repealing §§ 58.1-540 through 58.1-549 and second enactment of Chapter 822, 2009 Acts. (Patron-Watts, HB 1892 (F))

Personal property tax; creates a separate class of property for motor vehicles with an Environmental Protection Agency combined city fuel-efficiency rating of 40 or more miles per gallon. Amending § 58.1-3506. (Patron-Surovell, HB 1802 (F))

Personal property tax; requires that valuation of motor vehicles be at lowest price in NADA pricing guide. Amending §§ 58.1-3503, 58.1-3506, and 58.1-3510.4. (Patron-Anderson, HB 2232 (F))

Personal property tax; valuation of certain motor vehicles. Amending § 58.1-3503. (Patron-Cosgrove, HB 1652 (F))

Personal Property Tax Relief Act; transmission of certain information by DMV to commissioners of the revenue regarding vehicles that qualify. (Patron-Torian, HB 2244 (Chapter 13))

Plastic bags; imposed tax of $0.20 on plastic bags used by purchasers to carry tangible personal property from place of purchase. Adding §§ 58.1-1734 through 58.1-1737. (Patron-Morrissey, HB 2341 (F))

Problem Gambling Treatment Fund; established. Amending § 58.1-4022; adding §§ 37.2-312.2 and 37.2-312.3. (Patron-Greason, HB 1977 (F))

Real estate tax rates; authorizes City of Poquoson to impose on improvements to real property. Amending § 58.1-3221.1. (Patron-Miller, J.C., SB 957 (Chapter 146))

Real estate tax relief; authorizes local government to cap taxes of elderly and permanently and totally disabled. Amending §§ 58.1-3213, 58.1-3215, and 58.1-3218; adding § 58.1-3211.01. (Patron-Cole, HB 1866 (I) See HB2278)

Real estate tax relief; local government to establish income or financial worth limitations as a condition of eligibility for elderly and permanently and totally disabled. Amending §§ 15.2-936, 15.2-2407, 21-118.4, 58.1-3211.1, 58.1-3212, 58.1-3213, and 58.1-3215; repealing §§ 58.1-3211 and 58.1-3218. (Patron-Keam, HB 2278 (Chapter 496); Barker, SB 1073 (Chapter 438))

Real property tax; adds James City County to those permitted to enact provisions regarding zoning classifications. Amending § 58.1-3237.1. (Patron-Pogge, HB 1672 (Chapter 12))

Real property tax; classification of certain historical buildings. Adding § 58.1-3221.5. (Patron-Stolle, HB 1851 (Chapter 571); Wagner, SB 860 (Chapter 581))

Real property tax; exemption for disabled veterans. Adding §§ 58.1-3219.5 and 58.1-3219.6. (Patron-O’Bannon, HB 1645 (Chapter 769); Puller, SB 987 (Chapter 840); Stosch, SB 1358 (I) See SB987)

Real property tax; membership of boards of equalization. Amending §§ 58.1-3371, 58.1-3373, and 58.1-3374. (Patron-Greason, HB 1470 (Chapter 10))

Real property tax appeal; information regarding income and expenses of income-producing real property. Amending § 58.1-3294. (Patron-Greason, HB 1526 (Chapter 200))

Real property tax assessment; notice to be published in newspaper 30 to 45 days prior. Amending § 58.1-3330. (Patron-Edmunds, HB 2371 (F))

Real property tax assessment; partial exemption for certain improvements. Amending §§ 58.1-3219.4 and 58.1-3220. (Patron-Hugo, HB 1899 (Chapter 460); Watkins, SB 785 (Chapter 423))

Real property tax assessments; appeals. Amending §§ 58.1-3331, 58.1-3379, and 58.1-3984. (Patron-Iaquinto, HB 1588 (Chapter 232); Norment, SB 1350 (Chapter 184))

Recordation and grantor taxes; changes basis on which taxes are calculated on conveyance of real estate to consideration for property conveyed. Amending §§ 58.1-801, 58.1-802, 58.1-803, and 58.1-812. (Patron-Miller, J.H., HB 1908 (F))

Recordation and grantor taxes; expands reduced tax accorded to deeds of trust. Amending § 58.1-803. (Patron-Reynolds, SB 780 (F))

Recordation tax; reduces state tax on deeds of trust. Amending § 58.1-803. (Patron-Albo, HB 1431 (F))

Renewable energy sources; tax credit for producing energy, exception. Amending § 58.1-433.1. (Patron-Whipple, SB 981 (F))

Retail Sales and Use and transient occupancy taxes; taxes on room rentals are computed based upon total charges or total price paid. Amending §§ 58.1-602, 58.1-603, 58.1-612, 58.1-3819 through 58.1-3824, 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 265, 1977 Acts, and Chapter 436, 1990 Acts; adding § 58.1-3818.8. (Patron-Whipple, SB 972 (F))

Retail Sales and Use Tax; changes distribution formula for communications sales and use tax revenues in Lancaster County. Amending § 58.1-662. (Patron-Pollard, HB 1941 (Chapter 364))

Retail Sales and Use Tax; collection by certain contractors. Amending § 58.1-610. (Patron-Landes, HB 1524 (Chapter 360))

Retail Sales and Use Tax; eliminates sunset provision exemption for personal property involved in spaceport activities. Amending § 58.1-609.3. (Patron-Lewis, HB 1704 (I) See HB1638; Northam, SB 965 (Chapter 286))

Retail Sales and Use Tax; exemption for sales of nongraded U.S. gold or silver bullion coins. Amending § 58.1-609.1. (Patron-Wilt, HB 1756 (I) See HB1906; Obenshain, SB 1205 (F))

Retail Sales and Use Tax; exemption on gold, silver, and platinum bullion costing over $1,000. Amending § 58.1-609.1. (Patron-Miller, J.H., HB 683 (CD))

Retail Sales and Use Tax; exemption to include purchase or lease of computer equipment or enabling software by data centers. Amending § 58.1-609.3. (Patron-Greason, HB 2122 (F); Torian, HB 2239 (F); Barker, SB 1045 (F))

Retail Sales and Use Tax; exempts certain agricultural produce when sold in farmers markets and roadside stands. Amending §§ 58.1-609.2 and 58.1-1707. (Patron-Pollard, HB 1942 (Chapter 466))

Retail Sales and Use Tax; exempts gold or silver bullion coins, bars, and ingots. Amending § 58.1-609.1. (Patron-Athey, HB 1701 (F))

Retail Sales and Use Tax; exempts gold, silver, and platinum bullion costing over $1,000. Amending § 58.1-609.1. (Patron-Miller, J.H., HB 1906 (F))

Retail Sales and Use Tax; extends sunset date for exemption for property used in drilling, extraction, or processing of natural gas, etc. Amending § 58.1-609.3. (Patron-Norment, SB 1343 (Chapter 183))

Retail Sales and Use Tax; revenue distribution to certain public facilities. Amending § 58.1-608.3. (Patron-Villanueva, HB 2419 (Chapter 274))

Retail Sales and Use Tax; taxes on room rentals. Amending §§ 58.1-602, 58.1-3819 through 58.1-3824, 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 265, 1977 Acts, and Chapter 436, 1990 Acts; adding § 58.1-3818.8. (Patron-Whipple, SB 452 (CD))

Retail Sales and Use Tax Act; conforms State sales and use tax laws to provisions of Streamlined Sales and Use Tax Agreement. Amending §§ 58.1-600, 58.1-601, 58.1-602, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-610, 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 58.1-610.1. (Patron-Hanger, SB 340 (CD))

Retailers of motor vehicle tires; sufficient activity within State to require collection of certain state taxes. Amending § 58.1-640. (Patron-Wagner, SB 1431 (Chapter 649))

Sales tax registration; allows dealers to register with local commissioner of the revenue. Amending §§ 58.1-604.2 and 58.1-613. (Patron-Englin, HB 1676 (I) See HB2183; Cline, HB 2183 (Chapter 663))

State and local government entities; places limits on authority over charitable organizations that are nonstock corporations granted tax-exempt status under Internal Revenue Code. (Patron-Vogel, SB 1483 (Chapter 873))

State lottery; instant ticket game to benefit veterans. Amending §§ 58.1-4022 and 58.1-4022.1; adding § 58.1-4007.3. (Patron-Lingamfelter, HB 2323 (F))

State motor fuel tax; Virginia Center for Transportation Innovation and Research to study desirability and feasibility of replacing with alternatives including mileage-based fee predicated on vehicle-miles traveled in State. (Patron-Miller, J.C., SJR 328 (F))

State sales and use tax revenue; dedicates portion for transportation projects in Northern Virginia and Hampton Roads. Amending § 58.1-638. (Patron-Rust, HB 2404 (F); McWaters, SB 1394 (F))

State taxes, delinquent; persons appointed by State to collect shall be compensated. Amending § 58.1-1803. (Patron-Miller, J.C., SB 663 (CD))

State’s tax code; advances conformity with federal law. Amending § 58.1-301; repealing third enactment of Chapter 874, 2010 Acts. (Patron-Purkey, HB 1874 (Chapter 2); Colgan, SB 1384 (Chapter 866))

Surcharge on fuels sales; authorizes locality to impose a one percent surcharge on motor fuels sold in city or county. Adding §§ 58.1-3844 through 58.1-3849. (Patron-Petersen, SB 115 (CD))

Tax administration; creates a program for payment of monetary rewards to individuals who provide information to Tax Commissioner leading to collection of taxes owed by others. Adding § 58.1-1810. (Patron-Surovell, HB 1805 (F))

Tax administration, local; special commissioner to execute title to real estate in certain cities. Amending § 58.1-3970.1. (Patron-Howell, A.T., HB 1532 (Chapter 688))

Tax documents; specifies those admissible in court. Amending §§ 2.2-4031, 58.1-204, and 58.1-205. (Patron-Cline, HB 2145 (Chapter 800))

Tax returns; filing by overnight delivery service. Amending § 58.1-9. (Patron-Johnson, HB 2141 (Chapter 368))

Taxation; removes obsolete language from various sections of Title 58.1. Amending §§ 58.1-322, 58.1-339.9, 58.1-402, 58.1-433.1, 58.1-439.2, 58.1-490, 58.1-610, 58.1-3260, 58.1-3607, and 58.1-3938; repealing § 58.1-339. (Patron-Stosch, SB 1130 (Chapter 851))

Taxes, local; reduces period of nonpayment, from six months to three months, before certain private collector agents may be used to collect those delinquent. Amending § 58.1-3919.1. (Patron-Albo, HB 1425 (Chapter 383))

Temporary Assistance for Needy Families (TANF); tax credit for hiring recipients thereof. Amending § 58.1-439.9. (Patron-Puckett, SB 1027 (F))

Tourism zones; tax revenues for tourism projects. Adding § 58.1-3851.1. (Patron-James, HB 2285 (Chapter 814); Norment, SB 1193 (Chapter 646))

Town and county treasurers; reciprocal agreements. Amending § 58.1-3910. (Patron-May, HB 2019 (Chapter 475); Herring, SB 909 (Chapter 431))

Transient occupancy and food and beverage taxes; adds Madison County to those localities that may impose. Amending § 58.1-3842. (Patron-Scott, E.T., HB 1451 (Chapter 192))

Transient occupancy tax; adds Accomack County to those localities that may impose. Amending § 58.1-3819. (Patron-Lewis, HB 1467 (I) See HB1452)

Transient occupancy tax; adds Brunswick County to those localities authorized to impose. Amending § 58.1-3819. (Patron-Wright, HB 1711 (I) See HB1452; Tyler, HB 2355 (F))

Transient occupancy tax; adds Counties of Brunswick and Washington to those localities authorized to impose. Amending § 58.1-3819. (Patron-Lucas, SB 984 (Chapter 606))

Transient occupancy tax; adds Counties of Madison, Accomack, Washington, and Brunswick to those localities that may impose. Amending § 58.1-3819. (Patron-Scott, E.T., HB 1452 (Chapter 385))

Transient occupancy tax; adds Washington County to those localities authorized to impose. Amending § 58.1-3819. (Patron-Johnson, HB 1634 (I) See HB1452; Wampler, SB 743 (I) See SB984)

Transient occupancy tax; extends sunset date provision for additional tax in Arlington County. Amending § 58.1-3822. (Patron-Brink, HB 1513 (F); Whipple, SB 980 (F))

Transportation; creates additional sources of revenue by increasing motor vehicle sales and use tax and motor vehicle rental tax. Amending §§ 33.1-23.03:1, 58.1-339.8, 58.1-611.1, 58.1-2289, 58.1-2402, and 58.1-2425; adding §§ 33.1-23.1:01 and 58.1-2288.1. (Patron-Edwards, SB 1242 (F))

Transportation districts, local; membership by portions of counties, etc., collection of motor fuels taxes. Amending §§ 15.2-4504 and 58.1-1720. (Patron-Cole, HB 1865 (F))

Transportation funding; provides new and increased taxes, tolls, and general fund revenues. Amending §§ 33.1-23.03:10, 58.1-638, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2402, 58.1-2425, 58.1-2701, and 58.1-2706; adding §§ 33.1-391.17, 33.1-391.18, 33.1-391.19, and 58.1-2288.1. (Patron-Miller, J.C., SB 1295 (F))

Transportation funding and administration; funding in Northern Virginia, Hampton Roads, Richmond Highway Construction District, etc. Amending §§ 15.2-4838.1 and 15.2-4840; adding §§ 15.2-4841 and 33.1-391.16 through 33.1-391.23; repealing §§ 58.1-1724.2, 58.1-1724.4, and thirteenth and eighteenth enactments of Chapter 896, 2007 Acts. (Patron-Oder, HB 2222 (F))

Treasurer, local; each county and city shall deposit portion of collection of local taxes with State Treasurer. Adding § 58.1-3910.1. (Patron-Joannou, HB 2398 (F))

Value-added tax (VAT); urges Virginia delegation of Congress to oppose any legislation that would levy a tax on consumption of goods. (Patron-Comstock, HJR 642 (F))

Virginia Coal Employment and Production Incentive Tax Credit; extends sunset provision. Amending § 58.1-433.1. (Patron-Wampler, SB 1111 (Chapter 294))

Virginia Commercial Space Flight Authority; tax revenues generated by commercial spaceflight. Adding § 58.1-423. (Patron-Wampler, SB 1447 (Chapter 563))

Virginia Free File tax program; Tax Commissioner to renegotiate agreement with Consortium of Virginia. (Patron-Carr, HB 2321 (F))

Virginia Fuels Tax Act; definition of commercial watercraft. Amending §§ 58.1-609.1 and 58.1-2201. (Patron-Wagner, SB 1137 (Chapter 165))

Virginia Respite Care Registry and Fund; established. Amending §§ 2.2-714, 2.2-715, 2.2-716, and 58.1-344.3; adding § 2.2-714.1. (Patron-Herring, HB 464 (CD); Plum, HB 1752 (I) See HB2086; Herring, HB 2086 (F))

Virginia small business investment companies; creates credit against insurance license tax for investments. Adding §§ 58.1-2532 through 58.1-2552. (Patron-Merricks, HB 2283 (F))

Virginia small business investment companies; tax credit against state license tax liability on certain insurance companies for investments. Adding §§ 58.1-2532 through 58.1-2552. (Patron-McWaters, SB 1365 (F))

Virginia Waterways Clean Up and Consumer Choice Act; paper and plastic bag fee. Adding §§ 58.1-1734 through 58.1-1737. (Patron-Ebbin, HB 2047 (F))

Warrants; authorizes local governments to regularly publish information relating thereto. Amending § 58.1-3131. (Patron-Cline, HB 2155 (Chapter 485); Petersen, SB 844 (Chapter 597))

Water and sewer charges and taxes; liens imposed by localities. Amending § 15.2-2118. (Patron-Petersen, SB 846 (F))

Wireless E-911 surcharge; required to be remitted to Department of Taxation. Amending § 56-484.17. (Patron-Stosch, SB 1123 (Chapter 162))