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.
2019 SESSION
HB 2355 Commonwealth's taxation system; conformity with the Internal Revenue Code, Tax Relief Fund.
Introduced by: S. Chris Jones | all patrons ... notes | add to my profiles
SUMMARY AS PASSED HOUSE: (all summaries)
Conformity of the Commonwealth's taxation system with the Internal Revenue Code. Advances conformity of the Commonwealth's tax code with the federal tax code to December 31, 2018, including conformity to the federal Tax Cuts and Jobs Act (TCJA). The bill also makes technical amendments.
Under the provisions of the bill, for fiscal years 2019 and 2020, any additional revenues generated as a result of the temporary individual income tax provisions of the TCJA shall be transferred to the Taxpayer Relief Fund, created in the bill. The bill requires the Department of Taxation to submit a plan, before August 1, 2019, to the General Assembly to refund such revenues to taxpayers.
FULL TEXT
- 01/08/19 House: Prefiled and ordered printed with emergency clause; offered 01/09/19 19102404D pdf | impact statement
- 01/28/19 House: Committee substitute printed 19105786D-H1 pdf | impact statement
- 02/04/19 House: Printed as engrossed 19105786D-EH1 pdf | impact statement
AMENDMENTS
- House committee, floor amendments and substitutes offered
- House amendments adopted
- House amendments not adopted
HISTORY
- 01/08/19 House: Prefiled and ordered printed with emergency clause; offered 01/09/19 19102404D
- 01/08/19 House: Referred to Committee on Rules
- 01/23/19 House: Referred from Rules by voice vote
- 01/23/19 House: Referred to Committee on Finance
- 01/28/19 House: Reported from Finance with substitute (9-Y 4-N)
- 01/28/19 House: Committee substitute printed 19105786D-H1
- 01/30/19 House: Read first time
- 01/31/19 House: Passed by for the day
- 02/01/19 House: Read second time
- 02/01/19 House: Passed by temporarily
- 02/01/19 House: Committee substitute agreed to (51-Y 44-N) 19105786D-H1
- 02/01/19 House: VOTE: ADOPTION (51-Y 44-N)
- 02/01/19 House: Engrossed by House - committee substitute HB2355H1
- 02/04/19 House: Read third time and defeated by House (63-Y 35-N)
- 02/04/19 House: VOTE: DEFEATED EMERGENCY (63-Y 35-N)
- 02/04/19 House: Requires 79 affirmative votes for passage
- 02/04/19 House: Reconsideration of defeated action agreed to by House
- 02/04/19 House: Engrossment reconsidered by House
- 02/04/19 House: Amendment by Delegate Simon rejected (48-Y 51-N)
- 02/04/19 House: VOTE: REJECTED (48-Y 51-N)
- 02/04/19 House: Amendments by Delegate Jones, S.C. agreed to
- 02/04/19 House: Emergency clause deleted
- 02/04/19 House: Engrossed by House - committee substitute with amendments HB2355EH1
- 02/04/19 House: Printed as engrossed 19105786D-EH1
- 02/05/19 House: Read third time and passed House (67-Y 32-N)
- 02/05/19 House: VOTE: PASSAGE (67-Y 32-N)
- 02/06/19 Senate: Constitutional reading dispensed
- 02/06/19 Senate: Referred to Committee on Finance
- 02/08/19 Senate: Incorporated by Finance (HB2529-Hugo) (12-Y 0-N)