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2020 SESSION
20102402DBe it enacted by the General Assembly of Virginia:
1. That § 58.1-202.3 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-202.3. Fillable tax forms.
The Tax Commissioner shall ensure that all required state tax forms are fillable forms in a portable document format for taxable periods beginning on and after January 1, 2012, and are available on the Department of Taxation's website. The Tax Commissioner shall begin making fillable forms available no later than January 1, 2012, and shall make all fillable forms available no later than March 1, 2013.
The Tax Commissioner shall develop guidelines for using such forms and publish them on the Department's website.
Nothing in this
section shall replace, supersede, modify, duplicate, or compete with the
Virginia Free File program in its provision of online interactive tax software
and filing products and services for Virginia taxpayers.
2. That Chapter 535 of the Acts of Assembly of 2010 is amended and reenacted as follows:
§ 1. That no later than December 31,
2010 2020,
the Tax Commissioner shall establish a Virginia Free File program based on
similar to the Internal Revenue
Service (IRS) Free File program, as established by the IRS under public
rulemaking and set forth in the Federal Register, Vol. 67, No. 213, Monday,
November 4, 2002, pages 67247-67251, as other states have done. Such program
shall be effective for the filing period for the 20102020 calendar year individual
income tax returns and every calendar year thereafter.
To implement the Virginia Free
File program, the Commonwealth shall enter into a non-monetary agreement with
companies in the electronic tax preparation and filing industry (the Consortium
for Virginia) to work together to offer free, online tax return preparation and
filing services to 70 percent of Virginia taxpayers with the lowest incomes, the same as the IRS Free File program for federal
taxpayers. The Consortium for Virginia shall offer these
free tax services to certain Virginia taxpayers at no cost to the Commonwealth.
The Commonwealth shall provide eligible taxpayers with links through the
Department of Taxation's website to the free services offered by the Consortium
for Virginia participants.
The
Virginia Free File agreement to be established between the Commonwealth and the
Consortium of Virginia shall be based upon the agreement between the IRS and
the Consortium of Virginia that was signed by the IRS Commissioner on October
30, 2002, and that was most recently modified and extended on November 5, 2009,
and the bilateral commitments, rules, and requirements contained therein, and
shall be consistent with IRS Publications 1345 and 3112. The
Virginia Free File agreement to be established between the Commonwealth and the
Consortium of Virginia need not be based upon the agreement between the IRS and
the Consortium of Virginia that was signed by the IRS Commissioner on October
30, 2002, and the bilateral commitments, rules, and requirements contained
therein and in subsequent modifications and renewals.
The Commonwealth shall, using available resources,
coordinate efforts with the IRS Free File program, the Free File Alliance, and
the Internal Revenue Service to maximize among eligible Virginia taxpayers (a)
awareness of the Virginia Free File program and (b) the claiming of the federal
earned income tax credit.