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ACROSS SESSIONS
- Subject Index: Since 1995
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Developed and maintained by the Division of Legislative Automated Systems.
2007 SESSION
SB 1238 Non-resident taxpayers; withholding tax paid by pass-through entities.
Introduced by: Mark D. Obenshain | all patrons ... notes | add to my profiles
SUMMARY AS PASSED SENATE: (all summaries)
Withholding tax; pass-through entities. Requires pass-through entities to withhold and remit to the Tax Commissioner an amount equal to five percent of the allocable Virginia taxable income of all nonresident owners of the pass-through entity. A nonresident owner may take as a credit against Virginia income tax due his or its allocable Virginia income tax withheld and remitted to the Tax Commissioner by the pass-through entity.
FULL TEXT
- 01/10/07 Senate: Prefiled and ordered printed; offered 01/10/07 078943782 pdf | impact statement
- 01/26/07 Senate: Printed as engrossed 078943782-E pdf | impact statement
- 02/20/07 Senate: Bill text as passed Senate and House (SB1238ER) pdf | impact statement
- 04/10/07 Governor: Acts of Assembly Chapter text (CHAP0796) pdf
AMENDMENTS
HISTORY
- 01/10/07 Senate: Prefiled and ordered printed; offered 01/10/07 078943782
- 01/10/07 Senate: Referred to Committee on Finance
- 01/24/07 Senate: Reported from Finance with amendments (15-Y 0-N)
- 01/25/07 Senate: Constitutional reading dispensed (39-Y 0-N)
- 01/25/07 Senate: VOTE: (39-Y 0-N)
- 01/26/07 Senate: Read second time
- 01/26/07 Senate: Reading of amendments waived
- 01/26/07 Senate: Committee amendments agreed to
- 01/26/07 Senate: Engrossed by Senate as amended SB1238E
- 01/26/07 Senate: Printed as engrossed 078943782-E
- 01/29/07 Senate: Read third time and passed Senate (40-Y 0-N)
- 01/29/07 Senate: VOTE: (40-Y 0-N)
- 01/29/07 Senate: Communicated to House
- 02/05/07 House: Placed on Calendar
- 02/05/07 House: Read first time
- 02/05/07 House: Referred to Committee on Finance
- 02/12/07 House: Reported from Finance (19-Y 0-N)
- 02/13/07 House: Read second time
- 02/14/07 House: Read third time
- 02/14/07 House: Passed House BLOCK VOTE (95-Y 0-N)
- 02/14/07 House: VOTE: BLOCK VOTE PASSAGE (95-Y 0-N)
- 02/20/07 Senate: Enrolled
- 02/20/07 Senate: Bill text as passed Senate and House (SB1238ER)
- 02/21/07 House: Signed by Speaker
- 02/22/07 Senate: Signed by President
- 03/23/07 Governor: Approved by Governor-Chapter 796 (effective 7/1/07)
- 04/10/07 Governor: Acts of Assembly Chapter text (CHAP0796)