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2023 SESSION
HB 1369 Income tax, state; installment agreements for payment of taxes.
Introduced by: Carrie E. Coyner | all patrons ... notes | add to my profiles
SUMMARY AS PASSED HOUSE: (all summaries)
Installment agreements for payment of taxes; report. Requires the Tax Commissioner to offer to enter into an installment agreement with any individual taxpayer under which the taxpayer may satisfy his entire tax liability over a payment term of up to five years. The bill maintains the current law for corporate taxpayers whereby the Tax Commissioner may enter into a written agreement with any taxpayer under which such taxpayer is allowed to satisfy his entire tax liability in installment payments if the Tax Commissioner determines that such agreement will facilitate collection. The bill also removes the power under which the Tax Commissioner may alter, modify, or terminate an installment agreement if it is determined that the financial condition of the taxpayer has significantly changed or if the taxpayer fails to provide a financial condition update upon request. The bill directs the Department of Taxation to convene a working group to study current federal and state policies concerning installment agreements and to make recommendations by November 15, 2023, regarding how the Commonwealth's policies may better align with the installment agreement policies adopted by the Internal Revenue Service.
FULL TEXT
- 07/18/22 House: Prefiled and ordered printed; offered 01/11/23 23100055D pdf | impact statement
- 01/18/23 House: Committee substitute printed 23104368D-H1 pdf | impact statement
- 02/14/23 House: Bill text as passed House and Senate (HB1369ER) pdf | impact statement
- 03/26/23 Governor: Acts of Assembly Chapter text (CHAP0643) pdf
AMENDMENTS
- House subcommittee amendments and substitutes offered
- House subcommittee amendments and substitutes adopted
HISTORY
- 07/18/22 House: Prefiled and ordered printed; offered 01/11/23 23100055D
- 07/18/22 House: Referred to Committee on Finance
- 01/13/23 House: Assigned Finance sub: Subcommittee #1
- 01/16/23 House: Subcommittee recommends reporting with substitute (8-Y 0-N)
- 01/18/23 House: Reported from Finance with substitute (21-Y 0-N)
- 01/18/23 House: Committee substitute printed 23104368D-H1
- 01/20/23 House: Read first time
- 01/23/23 House: Read second time
- 01/23/23 House: Committee substitute agreed to 23104368D-H1
- 01/23/23 House: Engrossed by House - committee substitute HB1369H1
- 01/24/23 House: Read third time and passed House BLOCK VOTE (100-Y 0-N)
- 01/24/23 House: VOTE: Block Vote Passage (100-Y 0-N)
- 01/25/23 Senate: Constitutional reading dispensed
- 01/25/23 Senate: Referred to Committee on Finance and Appropriations
- 02/08/23 Senate: Reported from Finance and Appropriations (16-Y 0-N)
- 02/09/23 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/10/23 Senate: Read third time
- 02/10/23 Senate: Passed Senate (39-Y 0-N)
- 02/14/23 House: Enrolled
- 02/14/23 House: Bill text as passed House and Senate (HB1369ER)
- 02/14/23 House: Signed by Speaker
- 02/14/23 Senate: Signed by President
- 02/27/23 House: Enrolled Bill communicated to Governor on February 27, 2023
- 02/27/23 Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
- 03/26/23 Governor: Approved by Governor-Chapter 643 (effective 7/1/23)
- 03/26/23 Governor: Acts of Assembly Chapter text (CHAP0643)