2011 SESSION

Convened January 12, 2011 -

INCOME TAX

(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

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))

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))

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))

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))

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))

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))

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