2014 SESSION

Convened January 8, 2014
Adjourned sine die March 8, 2014
Reconvened April 23, 2014
Adjourned sine die April 23, 2014

TAXATION

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

(C) Carried over to 2015 Session

Alcoholic beverage control; authorizes ABC Board to suspend or revoke license of a licensee who is delinquent in payment of any taxes. Amending § 4.1-225. (Patron-Albo, HB 283 (Chapter 233))

Alcoholic beverage control; state and local license tax on certain brewery licensees. Amending §§ 4.1-231 and 4.1-233. (Patron-Marsden, SB 596 (Chapter 637))

Automated sales suppression devices; any person who uses a device or software to falsify electronic records of cash registers or other point-of-sale systems or otherwise manipulates transaction records that affect any state tax liability shall be guilty of a Class 1 misdemeanor, civil penalty. Amending §§ 58.1-1814 and 58.1-3907. (Patron-Keam, HB 829 (Chapter 785))

Automated sales suppression devices; use of device or software to falsify electronic records of cash registers or other point-of-sale systems or otherwise manipulates transaction records that affect any state tax liability shall be guilty of a Class 1 misdemeanor, civil penalty. Amending §§ 58.1-1814 and 58.1-3907. (Patron-Saslaw, SB 611 (Chapter 723))

Business, Professional, and Occupational License (BPOL) tax; appeal of business license tax classification or subclassification of a business, administrative appeals. Amending § 58.1-3703.1. (Patron-Head, HB 497 (Chapter 27))

Business, Professional, and Occupational License (BPOL) tax; joint subcommittee to study local tax. (Patron-DeSteph, HJR 45 (C))

Charitable gaming; Department of Agriculture and Consumer Services may issue permit while permittee’s tax-exempt status is pending approval by Internal Revenue Service. Amending §§ 18.2-340.18, 18.2-340.24, and 18.2-340.30. (Patron-Albo, HB 616 (Chapter 208))

Chesapeake Bay; voluntary tax contributions for restoration, report posted on website maintained by Secretary of Natural Resources along with listing of awards granted on or after July 1, 2014. Amending § 58.1-344.3. (Patron-Lingamfelter, HB 131 (Chapter 18); Hanger, SB 414 (Chapter 182))

Child care program; tax credit to employers for operating costs of programs used by children of their employees. Adding § 58.1-439.12:11. (Patron-Krupicka, HB 502 (F))

Cigarette laws; administration and enforcement, violation of tax, counterfeit cigarettes used in undercover operation to remain under control and command of law enforcement. Amending §§ 19.2-215.1, 19.2-386.21, 58.1-1000, 58.1-1001, 58.1-1012, and 58.1-1017.1; adding § 58.1-1017.2. (Patron-Gilbert, HB 853 (Chapter 422))

Cigarette taxes; ineligibility to be an authorized holder. Amending § 58.1-1000. (Patron-Reeves, SB 364 (Chapter 457))

Cigarettes; sealed labeled pack shall be prima facie evidence. Adding § 58.1-1017.2. (Patron-Reeves, SB 352 (Chapter 301))

Cigarettes, counterfeit and contraband; use by law enforcement, any undercover operation shall ensure cigarettes remain under their control and command. Amending §§ 19.2-386.21, 58.1-1001, and 58.1-1012. (Patron-Reeves, SB 365 (Chapter 458))

Cigarettes, tax-paid contraband; increases civil penalties for possession with intent to distribute by person other than an authorized holder. Amending § 58.1-1017.1. (Patron-Norment, SB 478 (Chapter 463))

Cigarettes, tax-paid contraband; penalty for possession with intent to distribute, exception for certain authorized holders. Amending § 58.1-1017.1. (Patron-Norment, SB 489 (Chapter 751))

Commonwealth’s taxation system; conformity with Internal Revenue Code. Amending § 58.1-301. (Patron-Stosch, SB 559 (F))

Commonwealth’s taxation system; conformity with Internal Revenue Code, deconforms from federal tax laws beginning with taxable year 2018. Amending § 58.1-301. (Patron-Stosch, SB 288 (Chapter 2))

Communications sales and use tax revenues; changes distribution. Amending § 58.1-662. (Patron-Torian, HB 685 (F); Colgan, SB 586 (F))

Constitutional amendment; General Assembly by law may exempt from taxation real property of surviving spouses of soldiers killed in action (second reference). Amending Section 6-A of Article X. (Patron-Ramadan, HJR 8 (Chapter 775); Black, SJR 81 (C))

Constitutional officers; if proposed budget reduces funding of such officer, locality shall give written notice to such officer at least 14 days prior to adoption of budget, suits or writ taxes. Amending §§ 15.2-1656, 15.2-2506, and 58.1-1727. (Patron-Lucas, SB 124 (Chapter 360))

Domestic international sales corporations (DISC); exempt from income taxation beginning on or after January 1, 2014. Amending § 58.1-401. (Patron-Villanueva, HB 480 (Chapter 26); Wagner, SB 515 (Chapter 186))

Education Improvement Scholarships Tax Credits Program; tax credits issued for monetary or marketable securities donations made beginning in taxable year 2014 can be claimed for taxable year of donation. Amending § 58.1-439.26. (Patron-Massie, HB 464 (F); Stanley, SB 269 (Chapter 176))

Electric, hybrid electric, and alternative fuel motor vehicles; replaces annual license tax with annual road usage fee. Amending § 58.1-2249. (Patron-Watts, HB 623 (F))

Estate tax; reinstates tax for persons dying on or after July 1, 2014. Amending §§ 58.1-901, 58.1-902, 58.1-905, and 58.1-912. (Patron-Watts, HB 569 (F))

Evaluate Tax Preferences, Joint Subcommittee to; required to report to General Assembly annually. Amending § 30-338. (Patron-Toscano, HB 406 (F))

First-time home buyer savings plans; establishment for purchase of single-family residences, exemption of earnings on such plans from taxation, penalty. Amending § 58.1-322; adding §§ 55-555 through 55-559. (Patron-Greason, HB 331 (Chapter 729))

Gas severance tax; extends sunset provision to December 31, 2015. Amending § 58.1-3713. (Patron-Morefield, HB 1028 (Chapter 44); Carrico, SB 552 (Chapter 187))

Highways, bridges, ferries, rail transportation, etc.; recodifying and revising laws. Adding §§ 33.2-100 through 33.2-285, 33.2-300 through 33.2-1400, 33.2-1500 through 33.2-1824, and 33.2-1900 through 33.2-3202; repealing §§ 15.2-4500 through 15.2-4534, 15.2-4829 through 15.2-4840, 15.2-7000 through 15.2-7021, 15.2-7022 through 15.2-7035, 33.1-1 through 33.1-465, 56-529, 56-530, 56-556 through 56-575, 58.1-815, 58.1-815.1, Chapter 693, 1954 Acts, Chapters 462 and 714, 1956 Acts, Chapter 24, 1959 Extra Session Acts, Chapters 228 and 605, 1962 Acts, Chapter 348, 1964 Acts, Chapter 203, 1990 Acts, Chapter 548, 1998 Acts, Chapters 238 and 705, 2000 Acts, and Chapters 270 and 297, 2005 Acts. (Patron-LeMunyon, HB 311 (Chapter 805))

Hybrid electric motor vehicles; eliminates annual license tax. Amending § 58.1-2249. (Patron-Pogge, HB 72 (F); Petersen, SB 221 (I) See SB127)

Hybrid electric motor vehicles; eliminates annual license tax that was first imposed beginning July 1, 2013, Commissioner of DMV shall establish refund process. Amending § 58.1-2249. (Patron-Wagner, SB 506 (I) See SB127)

Hybrid electric motor vehicles; repeals annual license tax, refunds for registration years beginning on or after July 1, 2014. Amending § 58.1-2249. (Patron-Surovell, HB 4 (F); Kory, HB 47 (F); Ebbin, SB 1 (I) See SB127; Marsden, SB 38 (I) See SB127)

Hybrid electric motor vehicles; repeals annual license tax, registration years beginning on or after July 1, 2014. Amending § 58.1-2249. (Patron-Rust, HB 975 (Chapter 43); Newman, SB 127 (Chapter 14))

Hybrid electric motor vehicles and alternative fuel vehicles; repeals annual license tax that was first imposed beginning July 1, 2013. Amending § 58.1-2249. (Patron-Miller, SB 159 (I) See SB127)

Income and sales and use taxes; expiration dates for various credits and exemptions. Amending §§ 58.1-334, 58.1-337, 58.1-339.2, 58.1-339.3, 58.1-339.4, 58.1-339.6, 58.1-432, 58.1-436, 58.1-438.1, 58.1-439, 58.1-439.1, and 58.1-609.1. (Patron-Hugo, HB 995 (C))

Income tax, corporate; eliminates tax for taxable years beginning on or after January 1, 2015. Amending § 58.1-400. (Patron-Martin, SB 619 (C))

Income tax, corporate; establishes beginning with 2015 taxable year taxable income threshold for corporate income tax liability and increases amount corporation expects to pay to require estimated payments of income tax. Amending § 58.1-500; adding § 58.1-400.4. (Patron-LeMunyon, HB 453 (C))

Income tax, corporate; market-based sourcing. Amending § 58.1-416. (Patron-Davis, HB 442 (F))

Income tax, corporate; tax rate shall be five percent beginning taxable years on or after January 1, 2015. Amending § 58.1-400. (Patron-Cline, HB 1243 (C))

Income tax, state; changes low-income tax credit to make any amount that exceeds taxpayer’s income tax liability refundable to taxpayer. Amending § 58.1-339.8. (Patron-Plum, HB 1151 (F))

Income tax, state; creates home school instruction tax credit. Adding § 58.1-339.13. (Patron-Ramadan, HB 239 (F))

Income tax, state; credit for disabled military veterans. Adding § 58.1-339.13. (Patron-Kilgore, HB 1020 (F))

Income tax, state; deduction for mental health professionals volunteering at community services boards. Amending § 58.1-322. (Patron-McClellan, HB 717 (C))

Income tax, state; deduction for payment of certain tolls. Amending § 58.1-322. (Patron-James, HB 347 (F))

Income tax, state; deduction for prepaid funeral, medical, and dental insurance premiums. Amending § 58.1-322. (Patron-Kory, HB 314 (C))

Income tax, state; establishes refundable tax credit that is a portion of general fund surplus for corresponding fiscal year. Amending § 2.2-1514; adding § 58.1-339.13. (Patron-LeMunyon, HB 1190 (F))

Income tax, state; establishes subtraction for annual retirement compensation received for service as member of armed forces of United States or Virginia National Guard. Amending § 58.1-322. (Patron-Futrell, HB 777 (F); Kilgore, HB 1021 (F))

Income tax, state; extends period certain taxpayers may take earned income tax credit. Amending § 58.1-301. (Patron-Ware, HB 1085 (Chapter 1))

Income tax, state; persons who are in union that is a marriage recognized under Virginia law may file jointly. Amending §§ 58.1-324, 58.1-326, and 58.1-341. (Patron-Marshall, R.G., HB 444 (F))

Income tax, state; tax brackets, etc., adjusted for inflation. Amending §§ 58.1-320 and 58.1-322. (Patron-LeMunyon, HB 432 (F))

Income tax, state; Tax Commissioner and State Comptroller to implement procedures to allow an individual to elect to have his income tax refund paid by check mailed to his address, refund through issuance of no-fee prepaid debit card. Amending § 58.1-1833. (Patron-LeMunyon, HB 440 (F))

Income tax, state; Tax Commissioner and State Comptroller to implement procedures to allow an individual to elect to have his refund paid by check mailed to his address. Amending § 58.1-1833. (Patron-Carr, HB 89 (F); Minchew, HB 151 (F); Kory, HB 319 (F); Barker, SB 141 (I) See SB27)

Income tax, state; Tax Commissioner and State Comptroller to implement procedures to allow an individual to elect to have his refund paid by check mailed to his address, no refund shall be paid through issuance of a prepaid debit card. Amending § 58.1-1833. (Patron-Ebbin, SB 27 (F))

Income tax, state; tax credit for completion of public school renovation. Adding § 58.1-439.12:11. (Patron-Stolle, HB 896 (C))

Income tax, state; tax credit for principal paid on business loans. Adding § 58.1-339.13. (Patron-Davis, HB 381 (C))

Income tax, state; tax credit to persons who purchase home from member of armed forces. Adding § 58.1-339.13. (Patron-Futrell, HB 782 (F))

Income tax, state; tax credits for certain home instruction expenses or private school tuition and expenses. Adding § 58.1-339.13. (Patron-LaRock, HB 950 (F))

Income tax, state; working families child care tax credit, created, credit for certain child-care expenses. Adding § 58.1-339.13. (Patron-Peace, HB 1047 (C))

Income tax, state and corporate; credit for food crop donations to a food bank. Amending §§ 58.1-322 and 58.1-402; adding § 58.1-439.12:11. (Patron-Cline, HB 974 (C))

Income tax, state and corporate; tax credit for small businesses hiring graduates of Virginia’s public colleges. Adding § 58.1-439.12:11. (Patron-Herring, HB 678 (F))

Insurer insolvencies; designates Department of Taxation as agency to handle refunds of surplus funds from members of Virginia Life, Accident and Sickness Insurance Guaranty Association with respect to an insurer’s insolvency. Amending §§ 38.2-1611.1 and 38.2-1705. (Patron-Alexander, SB 70 (Chapter 154))

King William County and Town of West Point; localities to govern allocation of revenues for schools, establishes special school tax district in County. (Patron-Hodges, HB 534 (Chapter 29); Norment, SB 488 (Chapter 709))

Land preservation tax credit; retention of qualified mineral interest. Amending § 58.1-512. (Patron-Stuart, SB 568 (F))

License, local and local machinery and tools taxes; Commonwealth to pay on behalf of taxpayers total amount of taxes owed to locality for any calendar year, etc. (Patron-Stanley, SB 112 (F))

License tax, local; changes from tax on gross receipts to tax on net income of businesses. Amending § 58.1-3702. (Patron-Head, HB 371 (C))

Line of Duty Act; creates Line of Duty Death and Health Benefits Fund and provides for funding of Line of Duty claims. Amending §§ 9.1-401, 9.1-402, 9.1-403, 9.1-404, 9.1-405, and 58.1-662; adding §§ 9.1-400.1 and 9.1-400.2. (Patron-Sickles, HB 1230 (F); Carrico, SB 289 (C); Puckett, SB 493 (I) See SB289)

Livable Home Tax Credit; increases total amount granted for program. Amending § 58.1-339.7. (Patron-Villanueva, HB 295 (F); Marsden, SB 57 (F))

Local government expenditures or reductions; Division of Legislative Services to identify and forward to Commission on Local Government joint resolutions introduced calling for a study, Department of Planning and Budget and Department of Taxation are authorized to submit legislative bills to Commission on Local Government to prepare local fiscal estimates. Amending § 30-19.03. (Patron-Landes, HB 199 (Chapter 807))

Local meals, and food and beverage taxes; exempts nonprofit entities from collecting on fundraising sales, excludes certain gross receipts. Amending §§ 58.1-3833 and 58.1-3840. (Patron-Farrell, HB 1099 (Chapter 673))

Localities; funds dedicated for economic development for those with high unemployment rates. Amending §§ 2.2-115, 15.2-5921, 58.1-608.3, 58.1-611.1, 58.1-638, and 58.1-638.2. (Patron-Campbell, HB 605 (C))

Machinery and tools, merchants’ capital, and Business, Professional, and Occupational License (BPOL) taxes; maximum rates and income tax credits. Amending §§ 58.1-322, 58.1-402, 58.1-3509, and 58.1-3706; adding §§ 58.1-439.12:11 and 58.1-3508.6. (Patron-LeMunyon, HB 435 (F))

Machinery and tools, merchants’ capital, and Business, Professional, and Occupational License (BPOL) taxes; maximum rates established. Amending §§ 58.1-3509 and 58.1-3706; adding § 58.1-3508.6. (Patron-LeMunyon, HB 434 (C))

Mineral lands; local property and license taxes. Amending §§ 58.1-3286 and 58.1-3712. (Patron-O’Quinn, HB 1202 (Chapter 48); Puckett, SB 338 (Chapter 179))

Motion picture production; changes income tax credit, taxable years beginning on and after January 1, 2011, but prior to January 1, 2019. Amending § 58.1-439.12:03. (Patron-Kilgore, HB 460 (Chapter 730))

Motion picture production; increases percentage of production company’s qualifying expenses that can be taken as refundable credit and alternative option of taking percentage of such expenses if production is filmed in an economically distressed area. Amending § 58.1-439.12:03. (Patron-Watkins, SB 46 (F))

Motor fuels tax; tax on non-liquid alternative fuels shall be percentage tax on a gallon of gasoline multiplied by average wholesale cost of amount required to produce energy content of unleaded gasoline. Amending § 58.1-2249. (Patron-Taylor, HB 345 (F))

Motor fuels tax rates; repeals provision that will increase tax, etc. Repealing § 58.1-2217 and fifteenth enactment of Chapter 766, 2013 Acts. (Patron-Marshall, R.G., HB 40 (F))

Motor vehicle sales and use tax; definition of sale price. Amending §§ 58.1-2401, 58.1-2405, and 58.1-3503. (Patron-Marshall, D.W., HB 65 (F))

Motor vehicle sales and use tax; exempts motor vehicles sold to certain nonprofits that use vehicle primarily for transporting produce purchased from local farmers to markets for sale. Amending § 58.1-2403. (Patron-Hester, HB 1108 (Chapter 243))

Motor vehicle sales and use tax; reduces sale price by value of any trade-in. Amending § 58.1-2401. (Patron-Minchew, HB 148 (C))

Natural gas; incentives for expanded use as transportation fuel, report. Amending §§ 2.2-1176, 2.2-3705.6, 2.2-3711, 3.2-5603, 13.1-620, 23-300 through 23-303, 33.1-23.1, 33.1-46.2, 33.1-49, 33.1-251, 46.2-600, 46.2-694, 46.2-694.1, 46.2-749.3, 46.2-1130, 56-1, 56-1.2, 56-232.2, 56-265.1, 58.1-400.2, 58.1-609.10, 58.1-2259, 58.1-2402, 58.1-2403, 58.1-2627.1, 58.1-2905, 58.1-2906, 58.1-2907, and 58.1-3713.4; adding §§ 3.2-5603.1, 5.1-1.8, 33.1-251.1, 46.2-602.4, 46.2-1129.2, 46.2-3000 through 46.2-3004, 56-1.2:2, and 56-235.11; repealing §§ 2.2-1176.1 and 33.1-223.3 through 33.1-223.9. (Patron-Wagner, SB 505 (C))

Natural gas fueling stations; tax credit to owners for public access. Adding § 58.1-439.12:11. (Patron-Taylor, HB 508 (F))

Neighborhood Assistance Act; increases amount of tax credits that may be issued under program, requirements for proposals submitted to Superintendent of Public Instruction. Amending § 58.1-439.20. (Patron-Stosch, SB 563 (Chapter 712))

Neighborhood Assistance Act; submission of neighborhood organization proposals for tax credit. Amending § 58.1-439.20. (Patron-Hugo, HB 1179 (Chapter 47); Barker, SB 591 (Chapter 189))

Neighborhood assistance tax credits; changes program by decreasing value of donations, etc., increases number of low-income that must be served by organization to receive tax credit. Amending §§ 58.1-439.20, 58.1-439.21, and 58.1-439.24. (Patron-Mason, HB 620 (F))

Neighborhood assistance tax credits; increases percentage of persons served by organization and who are low-income. Amending § 58.1-439.20. (Patron-O’Bannon, HB 737 (Chapter 416))

New infrastructure; tax credit for certain investment. Adding § 58.1-439.12:11. (Patron-Yancey, HB 870 (C))

Nonprofit benefits consortium; exemption from regulation as an insurance company and from license tax and exclusions, effective date for provisions. Adding §§ 6.2-951, 6.2-952, and 6.2-953. (Patron-Kilgore, HB 1057 (Chapter 220); Watkins, SB 120 (Chapter 296))

Paper and plastic bags; imposes tax of five cents beginning on July 1, 2015, on disposable bags used by purchasers to carry tangible personal property purchased in grocery stores, convenience stores, or drug stores. Adding §§ 58.1-1743 through 58.1-1747 and 58.1-3832.1. (Patron-Morrissey, HB 117 (F))

Paper and plastic bags, disposable; localities in Planning District 8 authorized by ordinance to impose. Adding § 58.1-3832.1. (Patron-Ebbin, SB 320 (F))

Personal property tax; classification of property of business that qualifies under local ordinance for first two years in which subject to tax. Amending § 58.1-3506. (Patron-Davis, HB 617 (Chapter 409))

Personal property tax; exemption may include electronic communications and processing devices and equipment, including but not limited to cell phones and tablet and personal computers, including peripheral equipment such as printers. Amending § 58.1-3504. (Patron-Davis, HB 589 (Chapter 279))

Personal property tax; localities authorized to tax telephone and telegraph companies. Amending §§ 58.1-2606 and 58.1-2628. (Patron-Hanger, SB 428 (C))

Problem Gambling Treatment Fund; established. Amending §§ 18.2-340.18, 58.1-4022, and 59.1-370.1; adding §§ 37.2-312.2 and 37.2-312.3. (Patron-Greason, HB 927 (F))

Real and personal property tax; exemption for aviation museum, demonstrate performance of Warbirds at airshows, and flight demonstrations of Warbirds. Adding § 58.1-3652. (Patron-Knight, HB 187 (Chapter 60); Wagner, SB 508 (Chapter 185))

Real and personal property tax; exemption for religious bodies. Amending § 58.1-3606. (Patron-Anderson, HB 361 (F))

Real and personal property tax; exemption for religious bodies, real property used primarily for outdoor worship activities and property used for ancillary and accessory purposes as allowed under local ordinance, dominant purpose of which is to support or augment worship. Amending § 58.1-3606. (Patron-Minchew, HB 156 (Chapter 555); Black, SB 175 (Chapter 615))

Real estate; changes criteria for transferring certain delinquent taxes to localities through special commissioner in certain cities. Amending § 58.1-3970.1. (Patron-McQuinn, HB 224 (F))

Real estate; judicial sale of property for delinquent taxes. Amending § 58.1-3969. (Patron-Brink, HB 663 (Chapter 34))

Real estate; percentage of taxes and liens, together, including penalty and accumulated interest and percentage of certain taxes alone shall exceed 20 percent and 10 percent, respectively, of assessed value of parcel, and each parcel has an assessed value of $100,000 or less, exception. Amending § 58.1-3970.1. (Patron-Marsh, SB 68 (Chapter 519))

Real estate tax; appointment of special commissioner in City of Portsmouth to execute title to real estate for delinquent taxes. Amending § 58.1-3970.1. (Patron-James, HB 966 (F))

Real property tax; an alternate member may be appointed to board of equalization if regular member applies to board for relief. Amending §§ 58.1-3370, 58.1-3371, and 58.1-3373. (Patron-Minchew, HB 149 (Chapter 19))

Real property tax; courts may award reasonable attorney fees to taxpayers who prevail in appeals of tax assessments on residential property. Amending § 58.1-3987. (Patron-Pogge, HB 1153 (C))

Real property tax; exemption for certain elderly and disabled persons. Amending §§ 58.1-3210, 58.1-3211.1, and 58.1-3212. (Patron-Minchew, HB 1000 (Chapter 767))

Real property tax; exemption for surviving spouses of members of armed forces killed in action (submitting to qualified voters). Amending §§ 58.1-3219.5, 58.1-3219.7, 58.1-3360, and Section 6-A of Article X of Constitution of Virginia; adding §§ 58.1-3219.9 through 58.1-3219.12. (Patron-Ramadan, HB 46 (Chapter 757))

Real property tax; locality may condition sale of certain tax delinquent real property on purchaser’s investing a certain amount in improvements. Amending § 58.1-3970.1. (Patron-Yancey, HB 875 (F))

Real property tax; nonjudicial sale of certain delinquent property. Amending § 58.1-3975. (Patron-Yost, HB 499 (Chapter 28))

Real property tax; notice shall inform property owners right to view and make copies of records, assessed values of land and improvements, whether or not tax rate applicable to new assessed value has been established, notice shall set out tax rates for immediately prior two tax years. Amending § 58.1-3330. (Patron-Norment, SB 480 (Chapter 802))

Real property tax; notice shall inform property owners right to view and make copies of records, whether or not tax rate applicable to new assessed value has been established, notice shall set out rates for immediately prior two tax years. Amending § 58.1-3330. (Patron-Pogge, HB 525 (Chapter 71))

Real property tax liens; assignment to third party. Amending §§ 58.1-807, 58.1-3018, 58.1-3340, and 58.1-3930; adding § 58.1-3018.1. (Patron-Habeeb, HB 772 (F); Stuart, SB 483 (C))

Reduced Cigarette Ignition Propensity (RCIP) program; transfers administration from Commissioner of Agriculture and Consumer Services to Executive Director of Department of Fire Programs, sale of cigarettes with reduced ignition propensity, civil penalties. Amending § 58.1-1003.3; adding §§ 9.1-209 through 9.1-217; repealing §§ 59.1-293.1 through 59.1-293.9. (Patron-Cole, HB 785 (Chapter 418); Marsh, SB 494 (Chapter 370))

Renewable energy property; tax credits for installing. Adding § 58.1-439.12:11. (Patron-Villanueva, HB 1063 (F))

Renewable energy property; tax credits for placing into service. Adding § 58.1-439.12:11. (Patron-Villanueva, HB 910 (C))

Research and development, qualified; increases amount of tax credit for expenses, Department shall summarize information collected and make it available to Governor and any member of General Assembly, regardless of number of taxpayers applying for credit. Amending § 58.1-439.12:08. (Patron-Comstock, HB 1220 (Chapter 227); McDougle, SB 623 (Chapter 306))

Residences; grants to persons purchasing or expending moneys to retrofit an existing property designed to improve accessibility or to provide universal visitability, Fund created. Amending § 58.1-339.7; adding § 36-139.01. (Patron-Puller, SB 62 (F))

Retail Sales and Use Tax; adds providers of television satellite services to types of businesses that may apply to Tax Commissioner to pay directly to Department of Taxation. Amending § 58.1-624. (Patron-Ruff, SB 84 (F))

Retail Sales and Use Tax; allows entitlement to sales tax revenue to begin quarterly with first quarter in which revenue is generated in a building or structure within public facility. Amending § 58.1-608.3. (Patron-Puckett, SB 673 (Chapter 551))

Retail Sales and Use Tax; City of Bristol and Washington County entitled to certain revenues. Amending § 58.1-608.3. (Patron-Carrico, SB 214 (F))

Retail Sales and Use Tax; City of Bristol and Washington County entitled to certain revenues, development of regional impact, issuance of bonds by municipality. Amending § 58.1-608.3. (Patron-O’Quinn, HB 593 (F))

Retail Sales and Use Tax; exemption includes gold, silver, and platinum bullion. Amending § 58.1-609.1. (Patron-Miller, HB 57 (C))

Retail Sales and Use Tax; exemption includes sales made by a private establishment on any United States military base. Amending §§ 58.1-609.10, 58.1-3833, and 58.1-3840. (Patron-Villanueva, HB 483 (F))

Retail Sales and Use Tax; exemption increased to $50 maximum sales price of each article of school supplies. Amending § 58.1-611.2. (Patron-LeMunyon, HB 430 (F))

Retail Sales and Use Tax; modifies exemption for school supplies and clothing, includes laptop, desktop, or tablet computers, but not supplies or software items. Amending § 58.1-611.2. (Patron-Wilt, HB 960 (F))

Retail Sales and Use Tax; phases out over a five-year period tax on food purchased for human consumption. Amending §§ 58.1-611.1 and 58.1-638. (Patron-LeMunyon, HB 433 (F))

Retail Sales and Use Tax; revenues from certain baseball facilities, clarification of definition of public facility. Amending § 58.1-608.3. (Patron-Stuart, SB 579 (Chapter 718))

Retail Sales and Use Tax; satellite television programming equipment. Amending § 58.1-602. (Patron-Ruff, SB 100 (Chapter 359))

Richmond, City of; reassessment of real estate and equalization, may by ordinance elect to provide for board of equalization instead of board of review. Adding § 58.1-3373.1. (Patron-McQuinn, HB 225 (Chapter 61); Marsh, SB 66 (Chapter 607))

School resource officers; each local school board to place officer in each public elementary and secondary school. Amending §§ 9.1-110 and 58.1-4022; adding § 22.1-279.10. (Patron-Ramadan, HB 66 (F))

Science, technology, engineering, and mathematics (STEM) education grant programs; STEM Education Fund created, Superintendent of Public Instruction shall publish annually on Department of Education’s website a list of qualified schools eligible to receive funds. Adding §§ 22.1-400 and 22.1-401. (Patron-Stanley, SB 107 (F))

Service districts; adds Prince William County to list of those localities with authority to establish to impose taxes or assessments upon owners of abutting property for underground relocation of distribution lines for electricity, telephone, etc. Amending § 15.2-2404. (Patron-Torian, HB 1101 (F); Puller, SB 550 (C))

Service districts; locality may provide that different classifications of property may be taxed based on benefit received within that particular classification. Amending § 15.2-2403. (Patron-Alexander, SB 199 (F))

Solar equipment; added to definition of certified pollution control equipment and facilities that are exempt from state and local taxation. Amending § 58.1-3660. (Patron-Wagner, SB 512 (I) See SB418)

Solar equipment; owned or operated by certain business, clarifies definition of certified pollution control equipment and facilities that are exempt from taxation, for solar photovoltaic (electric energy) systems, exemption only applies to projects equaling 20 megawatts or less. Amending §§ 58.1-3660 and 58.1-3661. (Patron-Hugo, HB 1239 (Chapter 737); Hanger, SB 418 (Chapter 259))

State lottery; method of payment for purchase of tickets. Amending § 58.1-4014.1. (Patron-Albo, HB 491 (F))

State Lottery Department; election to withhold disclosure of personal identifying information of prize winners. Amending § 2.2-3705.7; adding § 58.1-4012.1. (Patron-Leftwich, HB 1221 (F))

State Police, Department of; 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-Minchew, HB 152 (F))

State recordation taxes and fees; substantive and technical changes. Amending §§ 58.1-801, 58.1-802, 58.1-802.2, 58.1-803, 58.1-807, 58.1-809, and 58.1-812; adding § 58.1-800.1. (Patron-Minchew, HB 558 (C))

Tax information; changes unlawful dissemination or publication to Class 1 misdemeanor. Amending § 58.1-3. (Patron-Lingamfelter, HB 99 (Chapter 194))

Tax information; Department of Taxation to disclose total aggregate amount of an income tax deduction or credit taken by all taxpayers upon request by General Assembly, etc. Amending § 58.1-3. (Patron-Toscano, HB 121 (Chapter 195))

Tax reform, state and local; creates joint legislative subcommittee to perform a two-year study. Repealing §§ 30-336, 30-337, and 30-338. (Patron-LeMunyon, HB 431 (F))

Tax restructuring; Department of Taxation to study. (Patron-Byron, HJR 174 (C))

Tax restructuring; modifies individual income and retail sales and use taxes. Amending §§ 15.2-5800, 15.2-5921, 33.1-23.03:2, 33.1-23.03:8, 58.1-320, 58.1-321, 58.1-603, 58.1-604, 58.1-604.1, 58.1-608.3, 58.1-609.5, 58.1-609.10, 58.1-609.11, 58.1-611.1, 58.1-614, 58.1-638, and 58.1-639; adding §§ 33.1-23.5:5 and 58.1-604.1:1; repealing §§ 58.1-603.1 and 58.1-604.01. (Patron-Lingamfelter, HB 729 (C))

Teachers Relocation Incentive Grant Fund; created, grants awarded to qualified teachers. Adding § 22.1-289.3. (Patron-Stanley, SB 168 (F))

Tobacco products; changes tax on premium cigars. Amending §§ 58.1-1021.01, 58.1-1021.02, and 58.1-1021.03. (Patron-Fowler, HB 1227 (C))

Tobacco products, untaxed; civil penalty for import, transport, or possession for resale of products, delineates respective penalty for offenses, such products shall be subject to seizure, forfeiture, etc., by any law-enforcement officer. Amending § 58.1-1021.04:3. (Patron-Peace, HB 898 (Chapter 38); Howell, SB 285 (Chapter 177))

Transient occupancy tax; adds Highland County to list of counties authorized to levy. Amending § 58.1-3819. (Patron-Deeds, SB 573 (Chapter 188))

Transient occupancy tax; localities may impose on publicly owned as well as privately owned lodging. Amending §§ 58.1-3819 and 58.1-3840. (Patron-Lewis, HB 841 (F))

Transportation funding; all provisions of 2013 Session omnibus bill, which established certain taxes and fees, to expire on July 1, 2014. Amending Chapter 766, 2013 Acts. (Patron-Cline, HB 3 (F))

Transportation funding; date change on certain scheduled increases in sales and use tax revenue. Amending third enactment of Chapter 766, 2013 Acts. (Patron-Marshall, D.W., HB 68 (F))

Virginia Defense Force; creates separate personal property tax classification for motor vehicle owned or leased by uniformed member and used to respond to his official duties. Amending § 58.1-3506. (Patron-Cole, HB 44 (Chapter 50))

Virginia Fraud Against Taxpayers Act (FATA); Division of Debt Collection in Office of Attorney General to pursue claims and recoveries owed to the Commonwealth. Amending §§ 2.2-518 and 2.2-4806. (Patron-Edwards, SB 660 (F))

Virginia Fraud Against Taxpayers Act (FATA); liability for employment discrimination. Amending § 8.01-216.8. (Patron-Lingamfelter, HB 731 (F))

Virginia state lottery; lottery sales agent license suspension, etc. Amending §§ 58.1-4006 and 58.1-4009. (Patron-Rush, HB 1078 (Chapter 224))

Virginia’s ports-related tax credits; increases annual amount of international trade facility tax credits that may be issued, etc. Amending §§ 58.1-439.12:06, 58.1-439.12:09, and 58.1-439.12:10. (Patron-Jones, HB 873 (Chapter 423))

Voluntary apprenticeships; conforms provisions of Virginia’s program to federal law, programs approved by Commissioner of Labor and Industry. Amending §§ 40.1-28.9, 40.1-118 through 40.1-122, 40.1-124, 40.1-125, 54.1-1131, and 58.1-439.6. (Patron-Byron, HB 1008 (Chapter 734))