SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2021 SESSION
HB 1899 Coal tax credits; sunset dates.
Introduced by: Sally L. Hudson | all patrons ... notes | add to my profiles
SUMMARY AS PASSED HOUSE: (all summaries)
Sunset of coal tax credits. Sunsets the Coal Employment and Production Incentive Tax Credit and Coalfield Employment Enhancement Tax Credit after tax year 2021 and prohibits the allocation of such credits on and after January 1, 2022. The bill provides that if credits were earned prior to January 1, 2022, the credit holder may claim the credits in subsequent tax years pursuant to the applicable carryover requirements of current law; however, such credit holders would be limited to claiming $1 million in carryover credits per taxable year.
FULL TEXT
- 01/08/21 House: Prefiled and ordered printed; offered 01/13/21 21101568D pdf | impact statement
- 01/27/21 House: Committee substitute printed 21103740D-H1 pdf
AMENDMENTS
- House subcommittee amendments and substitutes offered
- House subcommittee amendments and substitutes adopted
HISTORY
- 01/08/21 House: Prefiled and ordered printed; offered 01/13/21 21101568D
- 01/08/21 House: Referred to Committee on Finance
- 01/23/21 House: Assigned Finance sub: Subcommittee #2
- 01/26/21 House: Subcommittee recommends reporting with substitute (6-Y 4-N)
- 01/27/21 House: Reported from Finance with substitute (13-Y 9-N)
- 01/27/21 House: Committee substitute printed 21103740D-H1
- 01/28/21 House: Read first time
- 01/29/21 House: Read second time
- 01/29/21 House: Committee substitute agreed to 21103740D-H1
- 01/29/21 House: Engrossed by House - committee substitute HB1899H1
- 02/01/21 House: Read third time and passed House (54-Y 45-N)
- 02/01/21 House: VOTE: Passage (54-Y 45-N)
- 02/02/21 Senate: Constitutional reading dispensed
- 02/02/21 Senate: Referred to Committee on Finance and Appropriations
- 02/05/21 Senate: Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N)