(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation |
(C) Carried over from 2012 Session (CD) Carried over but died in committee on or before 11/29/2012 |
Admissions tax; adds Loudoun County to list of counties that are authorized to levy. Amending § 58.1-3818. (Patron-Greason,
HB 1330 (
F))
Admissions tax; adds Stafford County to list of counties authorized to impose on admissions to an entertainment venue. Adding § 58.1-3818.02. (Patron-Stuart,
SB 1262 (
Chapter 654))
Alternative fuels; establishes beginning January 1, 2014, tax rates for biodiesel fuel, liquefied natural gas, etc., used in operating highway vehicle. Amending §§ 58.1-2201, 58.1-2249, 58.1-2701, and 58.1-2706. (Patron-May,
HB 2285 (
F))
Business, professional, and occupational license (BPOL), Machinery and Tool, and Merchants’ Capital Taxes; Virginia Municipal League, Virginia Association of Counties, Virginia Small Business Commission, and Virginia Manufacturing Development Commission to evaluate and develop a plan for major tax restructuring that will eliminate, report. (Patron-Howell, W.J.,
HJR 755 (
F))
Businesses; exempts those owned by certain disabled veterans from certain fees imposed by State Corporation Commission and all beginning businesses from local license tax. Amending §§ 58.1-3700.1 and 58.1-3703; adding §§ 12.1-21.3 and 58.1-439.12:11. (Patron-Lingamfelter,
HB 1831 (
F))
Charitable gaming; authorizes network bingo, effective date. Amending §§ 18.2-334.2, 18.2-340.16, 18.2-340.19, 18.2-340.22, 18.2-340.28, 18.2-340.33, and 58.1-3732.1; adding §§ 18.2-340.28:1 and 18.2-340.34:2. (Patron-Vogel,
SB 452 (
CD))
Cigarette and other tobacco products taxes; authorizes Attorney General and Department of Taxation to accept electronic filing of reports by stamping agents and manufactures, etc. Amending §§ 3.2-4209, 58.1-1003, 58.1-1008, 58.1-1008.1, 58.1-1009, and 58.1-1021.02:1. (Patron-Howell,
SB 1021 (
Chapter 381))
Cigarette tax; prohibits locality from restricting owner of business from transferring stamped cigarettes from one business location to another. Amending § 58.1-3832. (Patron-Hugo,
HB 1079 (
CD))
Cigarettes; repeals statute authorizing localities in administering and enforcing local taxes. Repealing § 58.1-3832. (Patron-Hugo,
HB 1081 (
CD))
Cigarettes; sale, purchase, possession, etc., for purpose of evading taxes, penalties. Amending § 58.1-1017. (Patron-Ware, O.,
HB 1820 (
Chapter 570))
Coal and Gas Road Improvement Fund; localities in Virginia Coalfield Economic Development Authority may apply portion of tax revenue, not to exceed one-fourth of revenue paid to Fund, to construct, repair, or enhance natural gas service lines or systems only upon passage of local ordinance or resolution of applicable local government. Amending § 58.1-3713. (Patron-Morefield,
HB 2110 (
Chapter 306))
Coal severance taxes, local; establishes gross income for certain purposes, any locality that imposed tax for coal, gas, or oil severed from earth prior to July 1, 2013, shall amend its local ordinance with regard to such taxes. Amending §§ 15.2-6009, 45.1-161.62, 45.1-361.5, 45.1-361.38, 46.2-1143, 58.1-3343, 58.1-3712, 58.1-3713, 58.1-3713.01, 58.1-3713.3, 58.1-3930, 58.1-3932, and 58.1-3959; adding §§ 58.1-3740 through 58.1-3745; repealing §§ 58.1-3713.1, 58.1-3713.2, and 58.1-3713.5. Emergency. (Patron-Kilgore,
HB 2100 (
Chapter 305); Puckett,
SB 918 (
Chapter 618))
Commonwealth Mass Transit Fund; implements performance-based funding for mass transit for revenues generated above $160 million in 2014 and thereafter. Amending §§ 33.1-23.4:01, 33.1-269, 58.1-638, and 58.1-815.4. (Patron-Petersen,
SB 1140 (
Chapter 639))
Commonwealth Mass Transit Fund; removes all current allocations made by Commonwealth Transportation Board and implements performance-based funding. Amending §§ 33.1-23.4:01, 33.1-269, 58.1-638, and 58.1-815.4. (Patron-Comstock,
HB 2070 (
F))
Constitutional amendment; General Assembly may exempt from taxation real property of surviving spouses of soldiers killed in action (first reference). Amending Section 6-A of Article X. (Patron-Ramadan,
HJR 551 (
Chapter 727))
Constitutional amendment; General Assembly shall exempt from taxation real property of surviving spouses of soldiers killed in action (first reference). Amending Section 6-A of Article X. (Patron-Black,
SJR 272 (
F))
Constitutional amendment; limits on taxes and revenues, Revenue Stabilization Fund, taxpayer refunds (first reference). Amending Section 8 of Article X. (Patron-Marshall, R.G.,
HJR 542 (
F))
Constitutional amendment; no tax credit shall remain in effect longer than five years unless it is reenacted by General Assembly (first reference). Amending Section 1 of Article X. (Patron-Petersen,
SJR 281 (
F))
Constitutional amendment; property tax exemption for nonprofit medical clinics serving indigent (first reference). Amending Section 6 of Article X. (Patron-Hope,
HJR 573 (
F))
Constitutional amendment; real property tax exemption for certain surviving spouses of disabled veterans (first reference). Amending Section 6-A of Article X. (Patron-Barker,
SJR 74 (
CD))
DMV; Commissioner may determine evidence acceptable as to proof of payments of taxes on vehicles, etc. Amending §§ 46.2-649, 46.2-1190, 46.2-1190.3, 46.2-1190.5, and 46.2-1192. (Patron-Yancey,
HB 2080 (
Chapter 226))
Eminent domain; current assessed value of real property, unless real estate tax assessment no longer represents fair valuation of property, evidence of tax assessments not admissible as proof of value in a proceeding. Amending §§ 25.1-204, 25.1-305, 25.1-417, 33.1-89, and 33.1-120. (Patron-Ramadan,
HB 2306 (
Chapter 764))
Estate tax; reinstates for persons dying on or after July 1, 2013. Amending §§ 32.1-127, 58.1-901, 58.1-902, 58.1-905, and 58.1-912. (Patron-Watts,
HB 1457 (
F))
First-time home buyers; establishes savings accounts for purchase of single-family residences, exemption on earnings on such accounts from taxation. Amending § 58.1-322; adding §§ 55-555 through 55-561. (Patron-Greason,
HB 1868 (
F))
Food and beverage tax; adds to list a chartered county that does not currently impose and any county that has withdrawn from secondary state highway system and therefore maintain their own roads. Amending § 58.1-3833. (Patron-McEachin,
SB 1311 (
F))
Gas severance taxes, local; establishes fair market value. Amending §§ 15.2-6009, 15.2-6010, 45.1-361.5, 46.2-1143, 58.1-3343, 58.1-3712, 58.1-3713, 58.1-3713.01, 58.1-3713.4, and 58.1-3959; adding §§ 58.1-3740 and 58.1-3741. (Patron-Orrock,
HB 1846 (
F))
General Assembly; no committee shall report any bill that creates a new refundable state tax credit. Amending § 30-19.1:11. (Patron-Cline,
HB 2001 (
F))
Hampton Roads Planning District; additional one percent sales and use tax in counties and cities located in District. Amending §§ 33.1-269, 58.1-602, and 58.1-611.1; adding §§ 33.1-23.5:3 and 58.1-604.7. (Patron-Stolle,
HB 1450 (
F); McWaters,
SB 824 (
F))
Highway Construction Projects Trust Fund and Commonwealth Highway Construction Projects Bond Act of 2014; Fund established, issuance of bonds. Amending §§ 33.1-268, 33.1-269, 33.1-277, 58.1-602, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-609.1, 58.1-609.10, 58.1-638, 58.1-2217, 58.1-2249, 58.1-2261, 58.1-2289, 58.1-2701, and 58.1-2706; adding § 33.1-23.03:11. (Patron-Alexander,
SB 700 (
F))
Income tax, corporate; clarifies applicability of exceptions to add back to taxable income for certain intangible expenses and other costs. Amending § 58.1-402. (Patron-Edwards,
SB 1036 (
F))
Income tax, corporate; eliminates tax for taxable years beginning on and after January 1, 2013. Repealing §§ 58.1-400 through 58.1-423, 58.1-432 through 58.1-439.12:10, and 58.1-500 through 58.1-504. (Patron-Cline,
HB 248 (
CD))
Income tax, corporate; eliminates tax for taxable years beginning on or after January 1, 2014. Amending § 58.1-400. (Patron-Martin,
SB 692 (
F))
Income tax, corporate; tax credit for federal contractors that subcontract with small or minority-owned, veteran-owned, or women-owned businesses. Adding § 58.1-439.12:11. (Patron-Habeeb,
HB 228 (
CD); Habeeb,
HB 1304 (
F))
Income tax, local; adds City of Portsmouth to list of localities authorized to levy to generate revenue to be used for transportation purposes. Amending § 58.1-540; repealing § 58.1-549. (Patron-Stosch,
SB 1313 (
F))
Income tax, state; adjusts elements of Virginia’s individual income tax annually to account for inflation. Amending §§ 58.1-320, 58.1-321, and 58.1-322. (Patron-Comstock,
HB 1930 (
F))
Income tax, state; adjusts elements of Virginia’s individual income tax every two years to account for inflation. Amending §§ 58.1-320, 58.1-321, and 58.1-322. (Patron-Cole,
HB 1402 (
F))
Income tax, state; creates deductions for life, medical, and dental insurance premiums. Amending § 58.1-322. (Patron-Purkey,
HB 517 (
CD))
Income tax, state; deconforms State laws from two provisions of Patient Protection and Affordable Care Act. Amending § 58.1-301. (Patron-Marshall, R.G.,
HB 1313 (
F); Black,
SB 673 (
CD))
Income tax, state; deductions for life, medical, and dental insurance premiums for an individual age 66 or older with certain earned income. Amending § 58.1-322. (Patron-Purkey,
HB 518 (
CD))
Income tax, state; deductions for prepaid funeral, medical, and dental insurance premiums beginning on or after January 1, 2013, for an individual age 66 or older with certain earned income. Amending § 58.1-322. (Patron-Purkey,
HB 2167 (
Chapter 88))
Income tax, state; individuals allowed to elect to have their refunds mailed to their addresses. Amending § 58.1-1833. Emergency. (Patron-Carr,
HB 2307 (
F))
Income tax, state; tax credits for donations to STEM (science, technology, engineering, or mathematics) programs at qualified schools. Adding §§ 58.1-439.29 through 58.1-439.32. (Patron-Stanley,
SB 749 (
F))
Income tax, state; taxation of trusts established for disabled individuals. Amending §§ 58.1-322 and 58.1-360. (Patron-Filler-Corn,
HB 1155 (
CD))
Income tax, state and corporate; tax credit for hiring military persons as STEM (science, technology, engineering, or mathematics) interns. Adding § 58.1-439.12:11. (Patron-Anderson,
HB 1050 (
CD))
Income tax, state and corporate; tax credit for hiring returning or disabled veterans into new full-time jobs paying annual salary of at least $30,000. Adding § 58.1-439.12:11. (Patron-Head,
HB 2290 (
F))
Income tax, state and corporate; tax credit for taxpayers employing persons in STEM (science, technology, engineering, or mathematics) internship positions. Adding § 58.1-439.12:11. (Patron-Anderson,
HB 1049 (
CD))
Income tax, state and fuels taxes; adjusts elements of State’s taxes annually to account for inflation. Amending §§ 58.1-320, 58.1-321, 58.1-322, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-LeMunyon,
HB 1888 (I) See
HB2313)
Insurance premiums license tax; technical corrections to facilitate transfer of administration from State Corporation Commission to Department of Taxation. Amending §§ 38.2-4809, 38.2-4809.1, 58.1-3, 58.1-2504, 58.1-2505, 58.1-2507, 58.1-2525, 58.1-2526, and 58.1-2527. (Patron-Byron,
HB 2155 (
Chapter 29); Newman,
SB 1216 (
Chapter 163))
Investments; qualification for tax credits, clarifies meaning of funding portal, Department of Taxation to develop certain guidelines. Adding § 58.1-318. (Patron-McClellan,
HB 1872 (
Chapter 289))
Land preservation tax credits; application for credits prior to any donation, conservation value verified by Director of Department of Conservation and Recreation. Amending § 58.1-512. (Patron-Minchew,
HB 1694 (
F))
Landlords; reduces amount of income tax credits that may be issued each fiscal year by Department of Housing and Community Development. Amending § 58.1-439.12:04. (Patron-McClellan,
HB 2059 (
Chapter 23); Vogel,
SB 932 (
Chapter 374))
License taxes; allows localities to impose on certain motor vehicles, temporary exemption for new residents operating vehicles registered in another state or country. Amending §§ 15.2-973 and 46.2-662. (Patron-Sickles,
HB 1990 (
Chapter 347))
Local tax bills; permits treasurers to convey, with consent of taxpayer, any bill by permitting access online from database on treasurer’s website. Amending § 58.1-3912. (Patron-May,
HB 1982 (
Chapter 299))
Local taxes; authorizes localities to not pay interest on refund of local taxes when refund is due to errors made by taxpayer, etc. Amending §§ 58.1-3916 and 58.1-3918. (Patron-Dance,
HB 1534 (
F); Wilt,
HB 1578 (
F))
Local taxes; interest on refunds and delinquent taxes, report. Amending §§ 58.1-3916 and 58.1-3918. (Patron-Hanger,
SB 710 (
F))
Long-term health care insurance; for taxable years beginning on or after January 1, 2014, tax credit shall not be allowed if individual claimed federal income tax deduction. Amending § 58.1-322; repealing § 58.1-339.11. (Patron-Jones,
HB 2047 (
Chapter 801))
Motor fuels tax; authorizes any county or city to impose at rate not to exceed $0.10 per gallon. Adding §§ 58.1-3735.1 through 58.1-3735.27. (Patron-Minchew,
HB 1663 (I) See
HB2313)
Motor fuels tax; converts rate of taxation from cents per gallon to a percentage rate. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Scott, J.M.,
HB 1409 (
F))
Motor fuels tax; increases rate by $0.10 per gallon, revenue to be used for transportation. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Howell, A.T.,
HB 2224 (
F))
Motor fuels tax; requires that tax rate be indexed on January 1, 2014, and each year thereafter. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Purkey,
HB 1438 (I) See
HB2313)
Neighborhood Assistance Act; regulations or guidelines shall contain certain requirements as prerequisite that neighborhood organization must meet in order for proposal to be approved under tax credit program. Amending § 58.1-439.20. (Patron-Stanley,
SB 1009 (
Chapter 802))
Neighborhood Assistance Act; tax credits to neighborhood organizations that used 40 percent of their revenues to provide services to low-income persons. Amending § 58.1-439.20. (Patron-Wagner,
SB 1306 (
F))
Nonprofit organizations; tax credits for donations to those providing assistance to low-income families, certain tax credits expire on July 1, 2017, guidelines for scholarship foundations. Amending §§ 58.1-439.20 and 58.1-439.24 through 58.1-439.28. (Patron-Stanley,
SB 1227 (
Chapter 713))
Nonprofit organizations; tax credits for donations to those providing assistance to low-income families, certain tax credits expire on July 1, 2028. Amending §§ 58.1-439.20 and 58.1-439.24 through 58.1-439.28. (Patron-Massie,
HB 1996 (
Chapter 716))
Oyster inspection tax; authorizes Potomac River Fisheries Commission to impose, proceeds solely for planting seed or shell oyster on working bottom. Amending § 28.2-1001. (Patron-Hanger,
SB 1110 (
Chapter 688))
Oyster replenishment tax; reorganizes, clarifies, and renames as a system of oyster resource user fees. Amending §§ 28.2-226, 28.2-228, 28.2-511, 28.2-538, 28.2-541, 28.2-542, 28.2-546, 28.2-548, 28.2-549, and 28.2-550; repealing §§ 28.2-539, 28.2-540, 28.2-543, and 28.2-544. (Patron-Ransone,
HB 1400 (
Chapter 38))
Paper and plastic bags; imposes fee of $0.05 on those used by purchasers to carry tangible personal property. Adding §§ 58.1-1742 through 58.1-1745. (Patron-Ebbin,
SB 970 (
F))
Personal property; requires with respect to motor vehicles, tax book include vehicle’s make, model, year, and owner’s name. Amending § 58.1-3114. (Patron-Brink,
HB 1957 (
F))
Personal property tax; specifies that outdoor advertising signs are included in class of tangible personal property used in trade or business, and requires localities to tax such signs as personal property. Amending §§ 58.1-3503 and 58.1-3506. Emergency. (Patron-Orrock,
HB 1860 (
Chapter 287); Watkins,
SB 1236 (
Chapter 652))
Plastic bags; imposes $0.05 tax beginning July 1, 2014, on those used by purchasers to carry tangible personal property purchased in grocery stores, convenience stores, or drug stores. Adding §§ 58.1-1742 through 58.1-1746. (Patron-Morrissey,
HB 1381 (
F))
Real estate tax; roll-back taxes shall not apply to property that loses its designation as devoted to agricultural or horticultural use, etc. Amending § 58.1-3237. (Patron-Orrock,
HB 82 (
CD))
Real property tax; collection of delinquent taxes, notice to taxpayer advising that they may enter into payment agreement. Amending § 58.1-3965. (Patron-Cole,
HB 1401 (
Chapter 334))
Real property tax; concerning validity of valuation of property, new or increased assessment is authorized if error of assessment is due to fraud by taxpayer. Amending §§ 58.1-3903 and 58.1-3981. (Patron-Iaquinto,
HB 483 (
CD))
Real property tax; Goochland County may include additional provisions in any ordinance, but only in service districts created after July 1, 2013. Amending § 58.1-3237.1. (Patron-Garrett,
SB 799 (
Chapter 677))
Real property tax; localities to tax campers and other recreational vehicles if they are used as primary residence and do not travel more than 250 miles per year, refunds for personal property taxes paid in 2012. Amending § 58.1-3506. (Patron-Edwards,
SB 1308 (
F))
Real property tax; locality may enact an ordinance provided that roll-back taxes shall not become due solely because change in zoning is for specific more intensive uses set forth, etc. Amending § 58.1-3237. (Patron-Minchew,
HB 1697 (
Chapter 269))
Real property tax; modifies and clarifies special taxes that Fairfax County may impose in service district. Amending § 15.2-2403. (Patron-Keam,
HB 2131 (
F))
Real property tax; reduces period of time in which assessed value of property may be increased for prior years. Amending §§ 58.1-3903 and 58.1-3981. (Patron-Iaquinto,
HB 1687 (
F))
Recordation tax; authorizes localities to impose an additional tax at rate equal to one-tenth of state rate, if approved by referendum. Amending §§ 58.1-814 and 58.1-3800. (Patron-Orrock,
HB 1566 (
F))
Retail sales and transient occupancy taxes; provides that taxes on room rentals are computed based upon total charges or price paid for use or possession of room. Amending §§ 58.1-602, 58.1-603, 58.1-612, 58.1-3819, 58.1-3823, 58.1-3824, 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 834, 1992 Acts (carried by reference in Code as § 58.1-3820), and Chapter 111, 2006 Acts (carried by reference in Code as § 58.1-3821); adding § 58.1-3818.8. (Patron-Wagner,
SB 767 (
F))
Retail sales and transient occupancy taxes; provides that taxes on room rentals are computed based upon total charges or price paid for use or possession of room, effective date. Amending §§ 58.1-602, 58.1-603, 58.1-612, 58.1-3819, 58.1-3823, 58.1-3824, 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 675, 1984 Acts and Chapter 834, 1992 Acts (carried by reference in Code as § 58.1-3820), and Chapter 896, 1994 Acts and Chapter 111, 2006 Acts (carried by reference in Code as § 58.1-3821); adding § 58.1-3818.8. (Patron-Hanger,
SB 671 (
CD); Hanger,
SB 1094 (I) See
SB767)
Retail Sales and Use Tax; adds City of Fredericksburg to list of localities that are permitted to retain revenue generated to pay off bonds issued for construction of public facility. Amending § 58.1-608.3. (Patron-Stuart,
SB 1225 (
Chapter 724))
Retail Sales and Use Tax; adds County of Washington as locality entitled to retain certain revenues generated on premises of development of regional impact. Amending § 58.1-608.3. (Patron-Johnson,
HB 2259 (
F); Carrico,
SB 1289 (
F))
Retail Sales and Use Tax; eligibility for refund of tax on purchase of certain renewable energy equipment. Adding § 58.1-611.4. (Patron-Lopez,
HB 787 (
CD))
Retail Sales and Use Tax; entitlement of certain public facilities in City of Winchester to tax revenues. Amending § 58.1-608.3. Emergency. (Patron-Vogel,
SB 1370 (
F))
Retail Sales and Use Tax; establishes two-year sales tax moratorium for construction materials and supplies purchased by licensed contractors. Amending § 58.1-609.3. (Patron-Stanley,
SB 70 (
CD))
Retail Sales and Use Tax; exemption includes all-terrain vehicles, levies five percent motor vehicle sales and use tax. Amending §§ 58.1-609.10, 58.1-2401, and 58.1-2402. (Patron-Carrico,
SB 1067 (I) See
SB1038)
Retail Sales and Use Tax; exemption includes separately charged amounts for labor or services rendered in installing, applying, etc., property sold or rented. Amending § 58.1-609.5. (Patron-Pogge,
HB 2236 (
Chapter 90))
Retail Sales and Use Tax; increases amount of revenue dedicated to Transportation Trust Fund, increases each year for five years or longer. Amending §§ 33.1-23.03:1 and 58.1-638. (Patron-Cole,
HB 1403 (I) See
HB2313)
Retail Sales and Use Tax; increases amount of revenue dedicated to Transportation Trust Fund, phased in over period of three years. Amending §§ 33.1-23.03:1 and 58.1-638. (Patron-McWaters,
SB 925 (
F))
Retail Sales and Use Tax; revenue distributed to certain localities that have heavy rail commuter mass transportation infill station constructed in service district. Adding § 58.1-608.3:1. (Patron-Krupicka,
HB 1650 (
F))
Revenues and appropriations of State; changes specifically relating to transportation funding. Amending §§ 58.1-603, 58.1-604, 58.1-604.1, 58.1-608.3, 58.1-614, 58.1-638, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Saslaw,
SB 1340 (
F))
Revenues and appropriations of State; changes to revenues collected and distribution of such revenues. Amending §§ 33.1-23.03:8, 46.2-694, 46.2-694.1, 46.2-697, 46.2-702.1, 58.1-601, 58.1-602, 58.1-603, 58.1-604, 58.1-604.1, 58.1-605, 58.1-606, 58.1-608.3, 58.1-609.1, 58.1-612, 58.1-614, 58.1-615, 58.1-625, 58.1-626, 58.1-635, 58.1-638, 58.1-639, 58.1-2201, 58.1-2217, 58.1-2237, 58.1-2249, 58.1-2251, 58.1-2289, 58.1-2292, 58.1-2701, 58.1-2702, 58.1-2703, 58.1-2704, 58.1-2706, and 58.1-2708; adding §§ 46.2-702.1:1, 58.1-638.2, and 58.1-638.3; repealing § 58.1-609.13. (Patron-Newman,
SB 1355 (
F))
Revenues and appropriations of State; changes to revenues collected and distribution of such revenues. Amending §§ 58.1-602, 58.1-603, 58.1-604, 58.1-604.1, 58.1-608.3, 58.1-612, 58.1-614, 58.1-638, 58.1-2201, 58.1-2217, 58.1-2249, 58.1-2251, 58.1-2289, 58.1-2292, 58.1-2701, 58.1-2702, 58.1-2703, 58.1-2704, 58.1-2706, 58.1-3819, 58.1-3823, 58.1-3824, 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, and Chapter 675, 1984 Acts, Chapter 834, 1992 Acts (carried by reference in Code as § 58.1-3820), Chapter 896, 1994 Acts, and Chapter 111, 2006 Acts (carried by reference in Code as § 58.1-3821); adding §§ 58.1-2288.1 and 58.1-3818.8. (Patron-Wagner,
SB 1328 (
F))
Revenues and appropriations of State; changes to revenues collected and distribution of such revenues, report. Amending §§ 15.2-4838.1, 33.1-23.03:8, 33.1-23.5:1, 33.1-221.1:1.3, 58.1-300, 58.1-520, 58.1-601, 58.1-602, 58.1-603, 58.1-604, 58.1-604.1, 58.1-605, 58.1-606, 58.1-608.3, 58.1-612, 58.1-614, 58.1-615, 58.1-625, 58.1-635, 58.1-638, 58.1-639, 58.1-811, 58.1-2201, 58.1-2217, 58.1-2249, 58.1-2251, 58.1-2259, 58.1-2289, 58.1-2295, 58.1-2299.20, 58.1-2401, 58.1-2402, 58.1-2425, 58.1-2701, 58.1-2706, and Chapter 896, 2007 Acts; adding §§ 15.2-4838.01, 33.1-23.5:3, 58.1-603.1, 58.1-604.01, 58.1-638.2, 58.1-638.3, 58.1-802.2, 58.1-1742, and 58.1-2290.1; repealing §§ 58.1-540 through 58.1-549, 58.1-609.13, 58.1-2289, 58.1-2290, 58.1-2701, and second enactment of Chapter 822, 2009 Acts. (Patron-Howell, W.J.,
HB 2313 (
Chapter 766))
Small business job creation tax credit; creates an individual and corporate income tax credit beginning January 1, 2012, for small businesses creating new full-time jobs in State. Adding § 58.1-439.12:11. (Patron-Bell, Richard P.,
HB 111 (
CD))
Small business job creation tax credit; creates an individual and corporate income tax credit beginning January 1, 2013, for small businesses creating new full-time jobs in State. Adding § 58.1-439.12:11. (Patron-Bell, Richard P.,
HB 1370 (
F))
Sources of revenue; establishing and adjusting for appropriations of State and its localities. Amending §§ 33.1-23.03:1, 33.1-221.1:1.3, 58.1-320, 58.1-602, 58.1-603, 58.1-2201, 58.1-2249, 58.1-2261, and 58.1-2289; adding §§ 58.1-2259.1 and 58.1-2288.1; repealing §§ 58.1-438.1, 58.1-439.1, and 58.1-439.12:02. (Patron-Morrissey,
HB 1878 (
F))
Sources of revenue; establishing and adjusting for appropriations of State and its localities. Amending §§ 33.1-23.03:1, 33.1-221.1:1.3, 58.1-540, 58.1-602, 58.1-608.3, 58.1-2201, 58.1-2249, 58.1-2261, 58.1-2289, 58.1-2701, and 58.1-2706; adding §§ 15.2-4217.2, 58.1-604.7, 58.1-818, 58.1-2259.1, and 58.1-2288.1; repealing § 58.1-438.1. (Patron-Rust,
HB 2063 (
F))
Sources of revenue; establishing and adjusting for appropriations of State and its localities. Amending §§ 33.1-23.03:1, 33.1-23.03:10, 33.1-221.1:1.3, 58.1-320, 58.1-602, 58.1-603, 58.1-2201, 58.1-2249, 58.1-2261, and 58.1-2289; adding §§ 58.1-2259.1 and 58.1-2288.1; repealing §§ 58.1-438.1, 58.1-439.1, and 58.1-439.12:02. (Patron-Rust,
HB 2179 (
F); Watkins,
SB 717 (
F))
State Police, Department of; variable housing allowance for full-time, sworn officers, based upon pay grade and geographical location. Amending § 58.1-322; adding §§ 2.2-1209 and 52-11.6. (Patron-Gilbert,
HB 2278 (
F))
State Police, Department of; variable housing allowance for full-time, sworn officers, based upon pay grade and geographical location, provisions of this act shall not become effective unless general funds are included in appropriation act. Amending § 58.1-322; adding §§ 2.2-1209 and 52-11.6. (Patron-Vogel,
SB 929 (
F))
Tax administration; monetary awards for detection of tax underpayments, Tax Commissioner to develop guidelines. Adding § 58.1-1809.1. (Patron-Wagner,
SB 1365 (
F))
Tax credits; establishes beginning January 1, 2012, for direct costs of a business attributable to its location in State to comply with excessive state regulations. Adding § 58.1-439.12:11. (Patron-Purkey,
HB 514 (
CD))
Tax credits; provides for repeal of donations to certain scholarship foundations. Repealing §§ 58.1-439.25 through 58.1-439.28. (Patron-Marsh,
SB 1000 (
F))
Tax information; authorizes Tax Commissioner to provide to Commissioner of Agriculture and Consumer Services name and address of taxpayer businesses licensed by State that identify themselves as subject to regulations. Amending § 58.1-3. (Patron-Cline,
HB 2092 (
Chapter 230))
Telework tax credit; creates income tax credit for certain employees, effective date. Adding § 58.1-339.13. (Patron-Ramadan,
HB 999 (
CD))
Telework tax credit; creates income tax credit for certain employees, on or after January 1, 2013, an individual shall be eligible for $250 credit, etc. Adding § 58.1-339.13. (Patron-Ramadan,
HB 1336 (
F))
Telework tax credit; creates income tax credit for certain employees, on or after January 1, 2013, an individual shall be eligible for $500 credit, etc. Adding § 58.1-339.13. (Patron-Stanley,
SB 1302 (
F))
Tobacco products; abolishes 10% tax on distributor and method of calculating tax on loose-leaf tobacco based on its net weight, licensure of retailers. Amending §§ 58.1-1021.02, 58.1-1021.03, and 58.1-1021.04; adding §§ 58.1-1021.04:6 and 58.1-1021.04:7. (Patron-Keam,
HB 2332 (
F))
Transient occupancy tax; beginning July 1, 2013, and ending July 1, 2016, Arlington County may impose additional tax. Amending § 58.1-3822. (Patron-Brink,
HB 2303 (
V); Howell,
SB 851 (
V))
Transportation; funding and administration. Amending §§ 15.2-4838.1, 33.1-23.03:10, 33.1-23.1, 33.1-221.1:1.3, 58.1-300, 58.1-520, 58.1-604.1, 58.1-608.3, 58.1-611.1, 58.1-614, 58.1-811, 58.1-2201, 58.1-2217, 58.1-2249, 58.1-2261, 58.1-2289, 58.1-2701, and 58.1-2706; adding §§ 15.2-4217.2, 15.2-4838.01, 58.1-604.7, 58.1-818, 58.1-2259.1, and 58.1-2299.21 through 58.1-2299.27; repealing §§ 58.1-540 through 58.1-549 and second enactment of Chapter 822, 2009 Acts. (Patron-Watts,
HB 2333 (
F))
Transportation; funding and administration. Amending §§ 15.2-4838.1, 33.1-23.03:10, 58.1-300, 58.1-520, 58.1-604.1, 58.1-608.3, 58.1-611.1, 58.1-614, 58.1-811, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, 58.1-2706, and 58.1-3221.3; adding §§ 15.2-4838.01, 58.1-603.1, 58.1-604.01, 58.1-802.2, and 58.1-2299.21 through 58.1-2299.26; repealing §§ 58.1-540 through 58.1-549 and second enactment of Chapter 822, 2009 Acts. (Patron-Watts,
HB 1472 (
F))
Transportation; funding and administration. Amending §§ 33.1-1, 33.1-2, 58.1-2201, 58.1-2217, 58.1-2249, 58.1-2701, and 58.1-2706; adding § 58.1-663. (Patron-Petersen,
SB 855 (
F))
Transportation; makes several changes to state and local taxes and fees to account for and provide funding. Amending §§ 15.2-1104.1, 33.1-23.03:1, 58.1-3, 58.1-320, 58.1-416, 58.1-439, 58.1-540, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-609.1, 58.1-609.10, 58.1-609.12, 58.1-623, 58.1-638, 58.1-811, 58.1-2201, 58.1-2249, 58.1-2261, 58.1-2289, 58.1-3510.7, 58.1-3818, and 58.1-3833; adding §§ 46.2-755.3, 58.1-802.2, 58.1-1742, and 58.1-2288.1; repealing §§ 58.1-339.11, 58.1-439.2, 58.1-510 through 58.1-513, 58.1-608.1, 58.1-609.11, and 58.1-611.1. (Patron-Albo,
HB 2253 (I) See
HB2313)
Transportation funding; adjusts sources and amounts by repealing tax on certain motor fuels, increases retail sales and use tax rate, and allocates additional revenue to transportation. Amending §§ 33.1-23.03:1, 33.1-23.03:8, 58.1-603, 58.1-604, 58.1-604.1, 58.1-609.1, 58.1-614, 58.1-638, 58.1-639, 58.1-2201, 58.1-2204, 58.1-2208, 58.1-2211, 58.1-2217, 58.1-2218, 58.1-2222, 58.1-2226, 58.1-2228, 58.1-2230, 58.1-2232 through 58.1-2235, 58.1-2259, 58.1-2261, 58.1-2263, 58.1-2272, 58.1-2275, 58.1-2289, 58.1-2290, 58.1-3700.1, and 62.1-44.34:13; repealing §§ 58.1-2227, 58.1-2239, and 58.1-2244 through 58.1-2258. (Patron-Hugo,
HB 1677 (I) See
HB2313)
Unclaimed tax credits; declares tax credit obsolete if it has not been claimed by any taxpayer during preceding five calendar years, etc., report. Adding § 58.1-318. (Patron-Stosch,
SB 1296 (
Chapter 657))
Unconventional vehicles; titling and registration of mopeds and distinctive license plates for low-speed vehicles, etc., clarification of definition of motor vehicle. Amending §§ 15.2-919, 15.2-1720, 46.2-100, 46.2-328, 46.2-337, 46.2-600, 46.2-613, 46.2-629, 46.2-662, 46.2-694, 46.2-705, 46.2-711, 46.2-714, 46.2-715, 46.2-720, 46.2-721, 46.2-904, 46.2-905, 46.2-907, 46.2-908.1, 46.2-908.3, 46.2-914, 46.2-915, 46.2-915.2, 46.2-1047, 58.1-602, 58.1-2403, 58.1-3503, 58.1-3504, and 58.1-3523. (Patron-May,
HB 1984 (
F); Newman,
SB 1038 (
Chapter 783))
Unstamped cigarettes; increases penalties for sale, purchase, transport, receipt or possession. Amending § 58.1-1017. (Patron-Ware, O.,
HB 1822 (
F))
Uranium; establishes three percent state severance tax on gross receipts of any severed from earth in State, portion of proceeds shall be deposited in general fund of Commonwealth. Adding §§ 58.1-1742 through 58.1-1745. (Patron-Miller,
HB 1804 (
F))
Uranium; establishes three percent state severance tax on gross receipts of any severed from earth in State, portion of proceeds shall be deposited into an Economic Development and Environmental Trust Fund. Adding §§ 58.1-1742 through 58.1-1746. (Patron-Watkins,
SB 919 (
F))
Value-added tax (VAT); urges Virginia Delegation of Congress of United States to oppose any legislation that would levy tax on consumption of goods. (Patron-Comstock,
HJR 92 (
CD))
Virginia port volume; extends tax credit to agricultural, manufacturing-related, and mineral and gas entities, clarifies definitions. Amending § 58.1-439.12:10. (Patron-Purkey,
HB 1824 (
Chapter 744))
Virginia’s fuel taxes; annually changing rate by using changes in fuel efficiencies of motor vehicles. Amending §§ 58.1-2201, 58.1-2217, 58.1-2249, 58.1-2701, and 58.1-2706. (Patron-Petersen,
SB 733 (
F))