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2023 SESSION
SB 1349 Internet root infrastructure providers; taxation of corporations, apportionment.
Introduced by: George L. Barker | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Taxation of corporations; apportionment; Internet root infrastructure providers. Provides that Internet root infrastructure providers, defined in the bill, that meet certain criteria and choose to enter into a memorandum of understanding with the Virginia Economic Development Partnership Authority may use a hybrid sales factor in their income apportionment calculations when filing Virginia corporate income tax returns. The bill is effective for taxable years beginning on and after January 1, 2023, provided that the provider and the Authority enter into an MOU no later than December 1, 2023. This bill is identical to HB 1481.
FULL TEXT
- 01/11/23 Senate: Prefiled and ordered printed; offered 01/11/23 23103193D pdf | impact statement
- 02/02/23 Senate: Committee substitute printed 23105249D-S1 pdf | impact statement
- 02/13/23 House: Committee substitute printed 23106558D-H1 pdf
- 02/23/23 Senate: Conference substitute printed 23107202D-S2 pdf
- 03/07/23 Senate: Bill text as passed Senate and House (SB1349ER) pdf | impact statement
- 03/23/23 Governor: Acts of Assembly Chapter text (CHAP0406) pdf
AMENDMENTS
HISTORY
- 01/11/23 Senate: Prefiled and ordered printed; offered 01/11/23 23103193D
- 01/11/23 Senate: Referred to Committee on Finance and Appropriations
- 02/02/23 Senate: Committee substitute printed 23105249D-S1
- 02/02/23 Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N)
- 02/03/23 Senate: Constitutional reading dispensed (38-Y 0-N)
- 02/06/23 Senate: Read second time
- 02/06/23 Senate: Reading of substitute waived
- 02/06/23 Senate: Committee substitute agreed to 23105249D-S1
- 02/06/23 Senate: Engrossed by Senate - committee substitute SB1349S1
- 02/06/23 Senate: Constitutional reading dispensed (39-Y 0-N)
- 02/06/23 Senate: Passed Senate (39-Y 0-N)
- 02/08/23 House: Placed on Calendar
- 02/08/23 House: Read first time
- 02/08/23 House: Referred to Committee on Appropriations
- 02/10/23 House: Assigned App. sub: Commerce Agriculture & Natural Resources
- 02/13/23 House: Reported from Appropriations with substitute (21-Y 0-N)
- 02/13/23 House: Committee substitute printed 23106558D-H1
- 02/14/23 House: Read second time
- 02/15/23 House: Read third time
- 02/15/23 House: Committee substitute agreed to 23106558D-H1
- 02/15/23 House: Engrossed by House - committee substitute SB1349H1
- 02/15/23 House: Passed House with substitute BLOCK VOTE (98-Y 0-N)
- 02/15/23 House: VOTE: Block Vote Passage (98-Y 0-N)
- 02/15/23 Senate: House substitute rejected by Senate (1-Y 39-N)
- 02/15/23 House: House insisted on substitute
- 02/15/23 House: House requested conference committee
- 02/15/23 Senate: Senate acceded to request (40-Y 0-N)
- 02/15/23 Senate: Conferees appointed by Senate
- 02/15/23 Senate: Senators: Barker, Howell, Vogel
- 02/15/23 House: Conferees appointed by House
- 02/15/23 House: Delegates: Ware, Davis, Sickles
- 02/23/23 Conference: Amended by conference committee
- 02/23/23 Senate: Conference substitute printed 23107202D-S2
- 02/24/23 Senate: Passed by temporarily
- 02/24/23 Senate: Conference report agreed to by Senate (40-Y 0-N)
- 02/24/23 House: Conference report agreed to by House (92-Y 1-N)
- 02/24/23 House: VOTE: Adoption (92-Y 1-N)
- 03/07/23 Senate: Enrolled
- 03/07/23 Senate: Bill text as passed Senate and House (SB1349ER)
- 03/08/23 Senate: Signed by President
- 03/08/23 House: Signed by Speaker
- 03/13/23 Senate: Enrolled Bill Communicated to Governor on March 13, 2023
- 03/13/23 Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
- 03/23/23 Governor: Approved by Governor-Chapter 406 (effective - see bill)
- 03/23/23 Governor: Acts of Assembly Chapter text (CHAP0406)