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2019 SESSION

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19101107D
SENATE BILL NO. 1630 Offered January 9, 2019 Prefiled January 9, 2019 A BILL to amend and reenact § 58.1-309 of the Code of Virginia, relating to income tax; refunds. ---------- Patron-- Norment ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That § 58.1-309 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-309. Refund.

A. If the amount of taxes as computed is less than the amount theretofore paid, the excess shall be refunded out of the state treasury on the order of the Tax Commissioner upon the Comptroller.

B. In addition to any refund due pursuant to subsection A, and for taxable years beginning on and after January 1, 2018, but before January 1, 2026, an individual or married persons filing a joint return shall be issued a refund out of the state treasury in an amount equal to $150 for an individual, or $300 for married persons filing a joint return. An individual shall only be allowed a refund pursuant to this subsection if such individual's tax liability after the application of any deductions, subtractions, or credits to which the individual is entitled pursuant to this chapter exceeds $150. Married persons filing a joint return shall only be allowed a refund pursuant to this subsection if such married persons' tax liability after the application of any deductions, subtractions, or credits to which the married persons are entitled pursuant to this chapter exceeds $300

2. That an emergency exists and this act is in force from its passage.