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Cumulative Index - Last updated 06/23/05
2005 Session - Frames Version or No Frames Version    
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TAXATION

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation
(C) Carried over from 2004 Session
(CD) Carried over from 2004 session but died in committee on or before December 10th


Admissions tax; imposition in Charles City County. Amending 58.1-3818. (Patron-Miles, HB 361 (CD))
Admissions tax; imposition in Nelson County. Amending  58.1-3818. (Patron-Deeds, SB 374 (CD))
Admissions tax; includes motion picture theatres. Amending 58.1-3817. (Patron-Ebbin, HB 2675 (F))
Analysis of and Potential for Alternate Dedicated Revenue Sources for Washington Metropolitan Area Transit Authority, Panel on; General Assembly to support recommendations thereof. (Patron-Whipple, SJR 440 (F))
Animal license taxes; establishes maximum tax that localities can charge. Amending  3.1-796.87. (Patron-Hargrove, HB 1884 (F); Locke, SB 765 (F))
Annual debt limitations; includes Cities of Chesapeake and Virginia Beach. Amending  58.1-3245.4:1. (Patron-Quayle, SB 874 (Chapter 733))
Apples; establishing an excise tax. Amending  3.1-618 and 3.1-626; adding  3.1-636.1 through 3.1-636.12. (Patron-Sherwood, HB 1746 (Chapter 875); Hanger, SB 1008 (Chapter 864))
Assessment tax; statute of limitations for review of certain property by State Corporation Commission. Amending  58.1-2670. (Patron-Watkins, SB 796 (Chapter 21))
Back taxes; allows localities to develop a procedure to forgive certain on real property. (Patron-Orrock, HB 1004 (CD))
Baseball Stadium Authority; entitlement to tax revenues, admission tax in certain localities, report. Amending  15.2-5800, 15.2-5805, 15.2-5806, 15.2-5808, 15.2-5814, 15.2-5815, 58.1-3818 and 58.1-3840; adding  15.2-5822 and 15.2-5823. (Patron-Suit, HB 2455 (Chapter 106))
Baseball Stadium Authority; entitlement to tax revenues, report. Amending  15.2-5800, 15.2-5805, 15.2-5806, 15.2-5808, 15.2-5814 and 15.2-5815; adding  15.2-5822 and 15.2-5823. (Patron-Callahan, HB 2606 (I) See HB2455)
Business license tax; appeals to local Commissioner of Revenue or other assessing official. Amending  58.1-3703.1 and 58.1-3983.1. (Patron-Lingamfelter, HB 2679 (Chapter 927))
Business license tax; certain exemptions in localities. Amending 58.1-3703. (Patron-Putney, HB 2340 (F))
Business license tax; phase-out in all localities. Adding 58.1-3736; repealing  58.1-3700 through 58.1-3735. (Patron-Norment, SB 655 (CD))
Business license tax; population basis and fee increase in localities. Amending  58.1-3703. (Patron-Ware, R.L., HB 2372 (Chapter 103))
Business license tax; requires localities to impose flat license fees. Amending  58.1-3703 and 58.1-3706. (Patron-Wagner, SB 1046 (F))
Business, professional and occupational license (BPOL) tax; exemption for newspapers, magazines, etc. Amending  58.1-3703. (Patron-Wardrup, HB 2190 (I) See HB2000)
Business, professional and occupational license (BPOL) tax; exempts gross receipts received from real estate appraisal entities. Amending  58.1-3732.2. (Patron-O’Bannon, HB 2241 (F))
Business, professional and occupational license (BPOL) tax; gross receipts tax. Amending  4.1-233, 13.1-311, 13.1-341, 15.2-5814, 28.2-228, 38.2-4226, 38.2-4416, 38.2-4521, 46.2-1530, 46.2-1930, 46.2-1992.23, 46.2-2063, 46.2-2064, 46.2-2095, 46.2-2108.5, 54.1-605, 56-90.1, 57-63, 58.1-332, 58.1-1102, 58.1-1105, 58.1-2900, 58.1-2901, 58.1-2904, 58.1-2905, 58.1-3109, 58.1-3700, 58.1-3702, 58.1-3703, 58.1-3703.1, 58.1-3704, 58.1-3705, 58.1-3706, 58.1-3708 through 58.1-3712.1, 58.1-3713, 58.1-3713.4, 58.1-3714 through 58.1-3723, 58.1-3726 through 58.1-3732.1, 58.1-3732.2, 58.1-3732.3, 58.1-3732.4, 58.1-3733 through 58.1-3735, 58.1-3818.5, 58.1-3916, 58.1-3980, 58.1-3995, 58.1-4011, 59.1-283 and 59.1-393. (Patron-Griffith, HB 2000 (F))
Business, professional and occupational license (BPOL) tax; license fees, rates and requirements. Amending  58.1-3703 and 58.1-3706. (Patron-Shuler, HB 1504 (F))
Business tax, local; appeals process. Amending  58.1-3983.1. (Patron-Ware, R.L., HB 2373 (I) See HB2679; Ware, R.L., HB 2374 (I) See HB2679)
Businesses; electronic confirmation of receipt of tax returns. Amending  58.1-9. (Patron-Mims, SB 667 (CD))
Children At Risk in Education Tuition Assistance Grant (CARETAG); created, tax credit for business entities who donate to education foundations. Adding  58.1-439.18 through 58.1-439.27. (Patron-Saxman, HB 1942 (F))
Cigarette and tobacco products taxes; dealer discounts. Amending 58.1-1009 and 58.1-1021.03. (Patron-Byron, HB 2625 (Chapter 925))
Cigarette tax; enforcement of laws, penalties. Amending 58.1-1000, 58.1-1003, 58.1-1006, 58.1-1007, 58.1-1008, 58.1-1010, 58.1-1011, 58.1-1017 and 58.1-1021. (Patron-Hawkins, SB 876 (Chapter 28))
Cigarette tax; exempts manufacturers and exclusive distributors from affixing revenue stamps. Amending  58.1-1000 and 58.1-1012. (Patron-Janis, HB 2899 (Chapter 856))
Cigarette tax; increased in localities. Amending  58.1-3830 and 58.1-3840; repealing  58.1-3831. (Patron-Hanger, SB 1137 (F))
Cigarette tax; increased in localities. Amending  58.1-3830; repealing  58.1-3831. (Patron-Barlow, HB 2392 (F))
Cigarette tax; revenues to be deposited into Uninsured Medical Catastrophe Fund. Amending  32.1-324.3, 32.1-366, 58.1-1001 and 58.1-1018. (Patron-Ruff, SB 1038 (F))
Cigarette tax; stamping agents to receive deduction of bad debts from taxes owed. Amending  58.1-1003; adding  58.1-1003.1. (Patron-O’Bannon, HB 2933 (F))
Cigarette taxes; Department of Taxation to study use of tax stamps by localities as evidence of payment thereof. (Patron-Abbitt, HJR 664 (P))
Coal and gas road improvement tax, local; allows Dickenson County to use for debt reduction. (Patron-Phillips, HB 2401 (F))
Coal and gas road improvement tax, local; removes sunset provision. Amending Chapter 274, 2002 Acts. (Patron-Phillips, HB 2818 (F))
Coal Employment and Production Incentive Tax Credit; extends sunset provision. Amending Chapter 756, 1997 Acts. (Patron-Parrish, HB 1836 (F); Phillips, HB 2819 (F))
Commonwealth Mass Transit Fund; increased revenues from Transportation Trust Fund. Amending  33.1-23.03:2 and 58.1-2425. (Patron-Scott, J.M., HB 2847 (F))
Communications Sales and Use Tax Act; created, various revisions to taxation of communications services, report. Amending 15.2-2108, 56-468.1, 56-484.12, 58.1-3815 and 58.1-3816.2; adding  51.5-115, 58.1-645 through 58.1-662 and 58.1-1730; repealing  56-484.4, 56-484.5, 56-484.6, 58.1-3812, 58.1-3813.1, 58.1-3818.1 through 58.1-3818.7 and third enactment of Chapter 858, 1972 Acts. (Patron-O’Brien, SB 1335 (F))
Communications services; Auditor of Public Accounts to determine amount of revenues received from taxes and fees by localities, report. (Patron-Nixon, HB 2880 (Chapter 126))
Constitutional amendment; assessment of real property (first reference). Amending Section 2 of Article X. (Patron-Carrico, HJR 616 (F); Hanger, SJR 85 (CD); Wampler, SJR 329 (I) See SJR384; Hanger, SJR 384 (F))
Constitutional amendment; excludes privately owned motor vehicles from property taxation (first reference). Amending Section 6 of Article X. (Patron-Cole, HJR 620 (F); Rust, HJR 641 (F); Louderback, HJR 659 (F); Amundson, HJR 697 (F); Bell, SJR 405 (F))
Constitutional amendment; General Assembly to establish special fund for specified purposes (first reference). Adding Section 7-B in Article X. (Patron-Norment, SJR 123 (CD); Norment, SJR 316 (F))
Constitutional amendment; limit on appropriations, exceptions (first reference). Adding Section 8-A in Article X. (Patron-Purkey, HJR 80 (CD))
Constitutional amendment; limit on appropriations (first reference). Adding Section 7-B in Article X. (Patron-McDougle, HJR 145 (CD); Frederick, HJR 189 (CD); Frederick, HJR 549 (F); McDougle, HJR 606 (F); Saxman, HJR 622 (I) See HJR525; Cuccinelli, SJR 408 (F))
Constitutional amendment; limit on growth in general fund appropriations and revenues (first reference). Adding Section 8-A in Article X. (Patron-Ware, R.L., HJR 525 (F))
Constitutional amendment; prohibits payment of sales and use taxes in advance of collections (first reference). Amending Section 7 of Article X. (Patron-Saxman, HJR 621 (F))
Constitutional amendment; surplus revenues to be deposited in Revenue Stabilization Fund for refund to taxpayers (first reference). Amending Section 8 of Article X. (Patron-Janis, HJR 129 (CD); Janis, HJR 634 (F); Lingamfelter, HJR 653 (F); Martin, SJR 358 (F))
Constitutional amendment; tax relief for persons age 65 or older (first reference). Amending Section 6 of Article X. (Patron-Wagner, SJR 362 (F))
Constitutional amendment; votes required for increase in taxes (first reference). Amending Section 11 of Article IV. (Patron-Frederick, HJR 547 (F))
Constitutional amendments; exempts certain motor vehicles from state and local taxation (first reference). Amending Sections 4 and 6 of Article X. (Patron-Hanger, SJR 84 (CD); Hanger, SJR 340 (F))
Constitutional amendments; votes required for increase in taxes (first reference). Amending Section 11 of Article IV and Section 7 of Article VII. (Patron-Frederick, HJR 190 (CD))
Corporate income tax relief; annual report by Tax Commissioner. Amending  58.1-202. (Patron-Chichester, SB 867 (Chapter 216))
Cultural Institutions, Economic Impact of Nonstate Agency; Report of Department of Taxation (HJR 82, 2004). (HD 32)
Deferred real estate tax; allows locality to establish interest rate. Amending  58.1-3219.1. (Patron-Ebbin, HB 2635 (Chapter 561); Whipple, SB 1087 (Chapter 502))
Educational Choice Act; created, tax credits for tuition and textbook expenses, report. Adding  58.1-339.11 through 58.1-339.15. (Patron-Obenshain, SB 1126 (F))
Enterprise zones; business and real property investment tax credit. Amending  59.1-280, 59.1-280.1, 59.1-282.1 and 59.1-282.3. (Patron-Martin, SB 64 (CD))
Enterprise zones; designations and business and real property investment tax credit. Amending  59.1-274, 59.1-280, 59.1-280.1 and 59.1-280.2. (Patron-Dudley, HB 599 (CD))
Enterprise zones; real property investment tax credit. Amending 59.1-280.1. (Patron-Martin, SB 65 (CD))
Enterprise zones; regulations and tax credit use, report. Amending  58.1-3, 58.1-439, 58.1-3245.6, 58.1-3245.8, 58.1-3245.12, 59.1-279, 59.1-280, 59.1-280.1, 59.1-282.1, 59.1-282.2, 59.1-284.01 and 59.1-284.17; adding  59.1-530 through 59.1-541; repealing  59.1-272 through 59.1-278, 59.1-279.1, 59.1-280.2, 59.1-282 and 59.1-282.3 through 59.1-284. (Patron-Dudley, HB 2570 (Chapter 884); Watkins, SB 983 (Chapter 863))
Entrepreneurial Encouragement Program; created for start-up businesses. Adding  58.1-422. (Patron-Purkey, HB 88 (CD); Purkey, HB 1571 (F))
Estate tax; conformity of state and federal statutes. Amending 58.1-901. (Patron-Tata, HB 1490 (F); McDougle, HB 1874 (I) See HB1490; Norment, SB 907 (F); Hanger, SB 1138 (F))
Estate tax; exemptions for closely held businesses or working farms. Amending  58.1-901 and 58.1-902. (Patron-Shuler, HB 1506 (I) See HB1490; Baskerville, HB 1910 (F); Armstrong, HB 2008 (I) See HB1490; Hall, HB 2750 (I) See HB1490; Reynolds, SB 736 (F))
Excise tax; allows localities to impose penalty for delinquent payment. Amending  58.1-3916. (Patron-Wagner, SB 1052 (Chapter 501))
Excise tax; imposition on cigarette manufacturers. Amending 32.1-366 and 32.1-367; adding  58.1-1021.06 through 58.1-1021.10. (Patron-Hamilton, HB 2035 (I) See HB2919; Mims, SB 1204 (F))
Excise tax, federal; urging Congress to repeal on telecommunications. (Patron-Black, HR 29 (F))
Food and beverage tax; imposition in Giles County. Amending 58.1-3833. (Patron-Edwards, SB 720 (F))
Food and beverage tax; imposition in Montgomery and Washington Counties. Amending  58.1-3819 and 58.1-3833. (Patron-Wampler, SB 755 (F))
Food and beverage tax; imposition in Montgomery County. Amending 58.1-3819 and 58.1-3833. (Patron-Armstrong, HB 2007 (Chapter 915))
Food and beverage tax; imposition in Washington County. Amending 58.1-3833. (Patron-Johnson, HB 2789 (F))
Food and beverage tax; limits frequency of referendums on imposing. Amending  58.1-3833. (Patron-Parrish, HB 1838 (F))
Food and beverage tax; prohibits imposition on gratuities and service charges. Amending  58.1-3833 and 58.1-3840. (Patron-Gear, HB 2231 (I) See HB2232)
Food and beverage tax; prohibits imposition on gratuities or service charges on meals. Amending  58.1-602, 58.1-3833 and 58.1-3840. (Patron-Gear, HB 2232 (F))
Food and beverage tax; restricts new imposition in any city or town without approval by referendum. Amending  58.1-3840. (Patron-Welch, HB 2023 (F))
Hampton Roads Transportation Authority Act; created, reports. Adding  15.2-4841 through 15.2-4852 and 58.1-550 through 58.1-555. (Patron-Reese, HB 2160 (F))
Highway vehicles; definition. Amending  58.1-3941 and 58.1-3942. (Patron-Landes, HB 1667 (Chapter 59))
Income tax, corporate; changes in provisions to close loopholes. Amending  58.1-302 and 58.1-402. (Patron-Watts, HB 791 (CD))
Income tax, corporate; credit against cigarettes manufactured and exported to a foreign country. Adding  58.1-439.12:01. (Patron-Stosch, SB 537 (CD))
Income tax, corporate; credit for opportunities for children who are at risk of educational failure. Adding  58.1-439.18 through 58.1-439.24. (Patron-Saxman, HB 1036 (CD))
Income tax, state; credit for certain health care practitioners providing indigent care. Adding  58.1-339.11. (Patron-Cosgrove, HB 284 (CD); Cosgrove, HB 1512 (F); Potts, SB 1263 (F))
Income tax, state; credit for certain teachers in non-accredited public schools. Adding  58.1-339.11. (Patron-Keister, HB 2496 (F))
Income tax, state; credit for commuter parking lot. Amending 58.1-322 and 58.1-402. (Patron-Frederick, HB 1530 (F))
Income tax, state; credit for contributions to candidates running for office. Amending  58.1-339.6. (Patron-Dillard, HB 2873 (F); Devolites Davis, SB 1244 (F))
Income tax, state; credit for health insurance premiums and health savings accounts. Adding  58.1-339.11. (Patron-Byron, HB 2864 (I) See HB2600; Lambert, SB 1255 (F))
Income tax, state; credit for ignition interlock. Adding 58.1-339.11. (Patron-Moran, HB 2548 (F))
Income tax, state; credit for purchase of long-term care insurance. Adding  58.1-339.11. (Patron-Landes, HB 2600 (F))
Income tax, state; credit for purchase of long-term care insurance. Amending  58.1-322; adding  58.1-339.11. (Patron-Hamilton, HB 1050 (CD); Landes, HB 1214 (CD); Lambert, SB 263 (CD))
Income tax, state; credit for restoration of a historic presidential home. Amending  58.1-339.2. (Patron-Ware, R.L., HB 1888 (F))
Income tax, state; credit for stay-at-home parents. Adding 58.1-339.11. (Patron-Amundson, HB 2030 (F))
Income tax, state; credit for teacher expenses. Adding 58.1-339.11. (Patron-Frederick, HB 1529 (F); Carrico, HB 1898 (I) See HB1529)
Income tax, state; deduction for long-term care insurance premiums. Amending  58.1-322. (Patron-Reese, HB 1591 (F))
Income tax, state; deduction for taxpayers age 62 and older. Amending  58.1-322. (Patron-Frederick, HB 1533 (F))
Income tax, state; deductions for qualified tuition programs. Amending  58.1-322. (Patron-Bell, SB 769 (F))
Income tax, state; distribution of individual revenues to localities. Adding  58.1-327, 58.1-328 and 58.1-329. (Patron-Sickles, HB 892 (CD); Sickles, HB 2702 (F))
Income tax, state; distribution to localities based on economic development. Adding  58.1-320.1. (Patron-Cosgrove, HB 2811 (F))
Income tax, state; eliminates sunset provision on deduction for certain agricultural contributions. Amending first and second enactments of Chapter 135, 1998 Acts. (Patron-Pollard, HB 939 (CD))
Income tax, state; extends sunset provision for tax credit for rent reductions. Amending  58.1-339.9. (Patron-Suit, HB 2444 (Chapter 414))
Income tax, state; extension for filing tax returns. Amending 58.1-344, 58.1-393.1 and 58.1-453. (Patron-Hull, HB 2325 (Chapter 100))
Income tax, state; increases personal exemption. Amending 58.1-322. (Patron-Fralin, HB 1717 (F); Cole, HB 1913 (I) See HB1917; Nutter, HB 2769 (I) See HB1717)
Income tax, state; increases personal exemption, effective date. Amending  58.1-322. (Patron-Parrish, HB 1833 (Chapter 67))
Income tax, state; indexing age deduction. Amending  58.1-322. (Patron-Shannon, HB 1935 (F); Sickles, HB 2706 (F); Puller, SB 1186 (F))
Income tax, state; indexing personal exemptions. Amending 58.1-322. (Patron-Ware, R.L., HB 299 (CD))
Income tax, state; indexing tax brackets and personal exemptions. Amending  58.1-320 and 58.1-322. (Patron-Cole, HB 101 (CD))
Income tax, state; localities may impose a local tax if personal property rate does not exceed limit. Amending  58.1-540, 58.1-548 and 58.1-3506; repealing  58.1-549 and 58.1-3523 through 58.1-3536. (Patron-Watts, HB 794 (CD))
Income tax, state; localities may impose local tax if personal property rate does not exceed limit. Amending  58.1-540, 58.1-548 and 58.1-3506; repealing  58.1-549. (Patron-Watts, HB 2359 (F))
Income tax, state; preparers of fraudulent returns, felony. Amending  58.1-302; adding  58.1-348.1 and 58.1-348.2. (Patron-Stosch, SB 1225 (Chapter 48))
Income tax, state; repeals car tax reimbursement program and changes localities’ tax authority. Amending  15.2-204, 15.2-1200, 58.1-540 and 58.1-548; repealing  58.1-3523 through 58.1-3536. (Patron-Amundson, HB 2498 (I) See HB2066)
Income tax, state; repeals car tax reimbursement program and replaces with percentage of individual tax to be distributed to localities. Amending  3.1-1111, 30-133, 46.2-623, 58.1-320, 58.1-3506, 58.1-3506.1 and 58.1-3912; adding  58.1-3667; repealing  15.2-1636.20, 58.1-3523 through 58.1-3536 and 58.1-3916.01. (Patron-Rust, HB 2066 (F))
Income tax, state; repeals individual income tax and increases sales and use tax. Amending  58.1-300, 58.1-310, 58.1-311, 58.1-439.13, 58.1-439.14, 58.1-512, 58.1-513, 58.1-603, 58.1-604, 58.1-604.1, 58.1-614, 58.1-615, 58.1-622, 58.1-627, 58.1-628 and 58.1-639; repealing  58.1-303, 58.1-305 through 58.1-309, 58.1-320 through 58.1-326, 58.1-331 through 58.1-339.10, 58.1-340 through 58.1-355, 58.1-360 through 58.1-363, 58.1-370, 58.1-371, 58.1-380 through 58.1-383, 58.1-390 through 58.1-394, 58.1-460 through 58.1-486, 58.1-490 through 58.1-499, 58.1-520 through 58.1-535 and 58.1-540 through 58.1-549. (Patron-Athey, HB 458 (CD))
Income tax, state; subtractions include certain materials used for teaching. Amending  58.1-322. (Patron-Potts, SB 698 (F); Potts, SB 1239 (F))
Income tax, state; subtractions include salary for certain federal and state employees. Amending  58.1-322. (Patron-Chichester, SB 866 (Chapter 27))
Income tax, state; system of taxation and conformity with Internal Revenue Code. Amending  58.1-301. (Patron-Bryant, HB 2411 (Chapter 5); Chichester, SB 856 (Chapter 26))
Income tax, state; voluntary contribution for cancer research. Adding  58.1-346.25. (Patron-Hall, HB 1210 (CD))
Income tax, state; voluntary contribution for Spay and Neuter Fund. Amending  58.1-346.23. (Patron-Dudley, HB 2003 (Chapter 816))
Income tax, state; voluntary contribution for western Virginia region cultural organizations. Adding  58.1-346.25. (Patron-Fralin, HB 2300 (F))
Income tax, state; voluntary contribution to Association of Centers for Independent Living. Adding  58.1-346.25. (Patron-Bryant, HB 1184 (CD))
Income tax, state; voluntary contribution to Dr. Martin Luther King, Jr. Commission Fund. Adding  58.1-346.25. (Patron-Bryant, HB 1175 (CD); Marsh, SB 221 (CD))
Income tax, state; voluntary contribution to First Responders Fund. Adding  58.1-346.25. (Patron-Rust, HB 367 (CD))
Income tax, state; voluntary contribution to Office of Commonwealth Preparedness Fund. Adding  58.1-346.25. (Patron-Reid, HB 1401 (CD))
Income tax, state; voluntary contribution to Petersburg Public Education Foundation Fund. Adding  58.1-346.25. (Patron-Bland, HB 1260 (CD))
Income tax, state; voluntary contribution to Pre-Release and Post-Incarceration Services (PAPIS) Fund. Adding  58.1-346.25. (Patron-Baskerville, HB 843 (CD))
Income tax, state; voluntary contribution to various entities, report. Amending  2.2-2702, 29.1-101, 58.1-344.3 and 58.1-546; repealing  30-19.1:10, 58.1-345, 58.1-345.1, 58.1-346, 58.1-346.1:1, 58.1-346.2:1, 58.1-346.3:1 and 58.1-346.4:1 through 58.1-346.24. (Patron-Purkey, HB 2303 (Chapter 860); Marsh, SB 803 (Chapter 889))
Income tax, state; voluntary contributions to Brown v. Board of Education Scholarship Program Fund. Adding  58.1-346.25. (Patron-Abbitt, HB 2506 (I) See HB2303)
Income tax, state and business; credit for bicyclists and their employers. Adding  58.1-339.11 and 58.1-339.12. (Patron-Suit, HB 1818 (F))
Income tax, state and corporate; credit for day-care facility investment. Amending  58.1-439.4. (Patron-Baskerville, HB 1901 (F))
Income tax, state and corporate; credit for employer provided long-term care insurance. Adding  58.1-439.12:1. (Patron-Landes, HB 2513 (F); Lambert, SB 1041 (F))
Income tax, state and corporate; credit for purchase of conservation tillage equipment. Amending  58.1-334 and 58.1-432. (Patron-Lingamfelter, HB 1655 (Chapter 58))
Income tax, state and corporate; credit for purchase of machinery and equipment for processing recyclable materials. Amending 58.1-439.7; adding  58.1-338.1 and 58.1-338.2. (Patron-Putney, HB 1744 (F))
Income tax, state and corporate; credit for railroad company improvements. Adding  58.1-439.12:02. (Patron-Cline, HB 2553 (F))
Income tax, state and corporate; credit for toll payments made by commercial vehicle operators. Adding  58.1-439.12:02. (Patron-Fralin, HB 2302 (F))
Income tax, state and corporate; credit for toll payments made by commercial vehicle operators. Adding  58.1-439.12:1. (Patron-Fralin, HB 1378 (CD))
Income tax, state and corporate; increases credit for agricultural best management practices. Amending  58.1-339.3 and 58.1-439.5; adding  58.1-339.3:1 and 58.1-439.5:1. (Patron-Lingamfelter, HB 2289 (F))
Income tax, state and corporate; limits land preservation tax credits. Amending  58.1-512. (Patron-Hanger, SB 678 (CD))
Income tax, state and corporate; limits land preservation tax credits, exception. Amending  58.1-511 and 58.1-512. (Patron-Hanger, SB 1139 (Chapter 940))
Income taxes, state and corporate; subtractions include payment to producers of quota tobacco and tobacco quota holders. Amending  58.1-322 and 58.1-402. (Patron-Reynolds, SB 734 (F))
Insurance license tax; one-half of revenue deposited in Transportation Expedition Fund. Adding  58.1-2511 and 58.1-2512; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Marshall, R.G., HB 1815 (F))
Insurance license tax; one-third of revenues deposited in Transportation Investment Fund. Amending  33.1-268, 33.1-269, 33.1-277 and second enactment of Chapters 1019 and 1044, 2000 Acts; adding  33.1-223.2:14, 58.1-2511 and 58.1-2512; repealing third and tenth enactments of Chapters 1019 and 1044, 2000 Acts. (Patron-Callahan, HB 2771 (F))
Keep Our Promise Act of 2005; removes cap on overall amount of car tax relief. Amending  3.1-1111, 30-133 and 58.1-3506; repealing  58.1-3506.1, 58.1-3523, 58.1-3524, 58.1-3912, and second, third, fourth, fifth, sixth and seventh enactments of Chapter 1, 2004 Sp. I Acts. (Patron-Frederick, HB 1536 (I) See HB1654)
Land Conservation Incentives Act; transfer of unused tax credits. (Patron-Johnson, HB 2788 (Chapter 846))
Local government taxes; equalizes city and county authority, penalty. Amending  4.1-128, 15.2-204, 15.2-1200, 15.2-5814, 55-248.5 and 58.1-3840; repealing  58.1-3817, 58.1-3818, 58.1-3819, 58.1-3822, 58.1-3823, 58.1-3830 through 58.1-3834 and 58.1-3842. (Patron-Whipple, SB 1100 (F))
Local government taxing authority; equalizing county and city powers. Amending  15.2-204 and 15.2-1200. (Patron-Hull, HB 2354 (F))
Machinery and tools tax; changes in valuation method published by notice in newspaper 30 days prior. Amending  58.1-3507. (Patron-Scott, E.T., HB 2477 (Chapter 108))
Master Settlement Agreement; deductibility of escrow funds. Amending  3.1-336.2 and 58.1-402. (Patron-Albo, HB 2886 (F))
Motor fuels tax; additional imposition in Northern Virginia transportation district. Amending  58.1-1720. (Patron-Whipple, SB 1099 (F))
Motor fuels tax; allows revenue disbursement to locality where revenue was generated. Amending  15.2-4511 and 58.1-1724. (Patron-Cole, HB 2426 (F))
Motor fuels tax; increased. Amending  58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701 and 58.1-2706. (Patron-Watts, HB 2356 (F); Hamilton, HB 2432 (F); Sickles, HB 2705 (F))
Motor fuels tax; refunds for agricultural vehicles. Amending 58.1-2259. (Patron-Orrock, HB 1641 (Chapter 782); Watkins, SB 794 (Chapter 243))
Motor vehicle insurance license tax; revenues deposited in Priority Transportation Fund. (Patron-Chichester, SB 1325 (I) See SB1324)
Motor vehicle insurance license tax; revenues deposited in Transportation Trust Fund. Adding  58.1-2511. (Patron-Frederick, HB 1525 (I) See HB2099)
Motor Vehicle Sales and Use Tax; daily rental fee. Amending 58.1-2402. (Patron-Sherwood, HB 1745 (Chapter 449))
Motor Vehicle Sales and Use Tax; exemption for limited liability companies. Amending  58.1-2403. (Patron-Landes, HB 1508 (Chapter 274))
Motor Vehicle Sales and Use Tax; exemptions include gift of vehicle to spouse, son or daughter. Amending  58.1-2403. (Patron-Quayle, SB 836 (Chapter 246))
Motor Vehicle Sales and Use Tax; reduction for motor vehicle trade-in. Amending  58.1-2401 and 58.1-2405. (Patron-Alexander, HB 1552 (F))
Motor Vehicle Sales and Use Tax; reduction if motor vehicle is purchased for business purposes. Amending  58.1-2401 and 58.1-2405. (Patron-Alexander, HB 1551 (F))
Motor Vehicle Sales and Use Tax; revenue from rental taxes deposited into Transportation Trust Fund. Amending  58.1-2425. (Patron-Cole, HB 1636 (F))
Neighborhood Assistance Act; increases tax credits. Amending 63.2-2006. (Patron-Hamilton, HB 2041 (Chapter 82))
Newspapers; tax on publishers. Adding  58.1-1730. (Patron-Wardrup, HB 1382 (CD); Wardrup, HB 2191 (F))
Nonresident contractor; procedures for withholding taxes. Adding 58.1-487.01 through 58.1-487.06. (Patron-Parrish, HB 2065 (F))
Partnerships; filing of information returns. Amending  58.1-391, 58.1-392 and 58.1-441; adding  58.1-390.1, 58.1-390.2, 58.1-393.1, 58.1-394.1, 58.1-394.2 and 58.1-395; repealing 58.1-390 and 58.1-394. (Patron-Albo, HB 149 (CD))
Payday loans; exclusions. Amending  6.1-444. (Patron-Williams, SB 824 (F))
Personal property exempt from taxation; includes farm property and products. Adding  58.1-3606.1; repealing  58.1-3505. (Patron-Lewis, HB 1464 (CD))
Personal property tax; rate on wind turbine generating equipment of electric suppliers. Amending  58.1-2606. (Patron-Hanger, SB 1011 (F))
Personal property tax; separate classification for boats used in businesses. Amending  58.1-3506. (Patron-Pollard, HB 2686 (Chapter 325); Rerras, SB 1273 (Chapter 271))
Personal property tax; separate classification of certain machinery and tools used in businesses. Amending  58.1-3506; adding 58.1-3508.2. (Patron-Reynolds, SB 1279 (Chapter 357))
Personal property tax relief; reimbursement to localities. Amending  58.1-3524. (Patron-Mims, SB 781 (F))
Personal Property Tax Relief Act of 1998; changes in provisions. Amending  58.1-3506, 58.1-3506.1, 58.1-3523, 58.1-3524 and 58.1-3912; repealing fifth enactment of Chapter 1, 2004 Sp. I Acts. (Patron-Bell, HB 2257 (I) See HB1654; Reynolds, SB 737 (F))
Personal Property Tax Relief Act of 1998; gradually increases amount of car tax relief to 100% of reimbursable amount. Amending  30-133, 58.1-3506, 58.1-3523 and 58.1-3524; repealing  58.1-3506.1, 58.1-3523, 58.1-3524, 58.1-3912, and second, third, fourth, fifth, sixth and seventh enactments of Chapter 1, 2004 Sp. I Acts. (Patron-Lingamfelter, HB 1654 (F))
Personal Property Tax Relief Act of 1998; repealed, numerous changes to various taxes. Amending  3.1-1111, 15.2-1104.1, 30-133, 46.2-623, 58.1-3, 58.1-303, 58.1-320, 58.1-321, 58.1-324, 58.1-435, 58.1-438.1, 58.1-439, 58.1-439.4, 58.1-439.6, 58.1-439.9, 58.1-439.10, 58.1-439.11, 58.1-439.13, 58.1-439.14, 58.1-490, 58.1-512, 58.1-602, 58.1-603, 58.1-609.10, 58.1-610, 58.1-612, 58.1-615, 58.1-623, 58.1-629, 58.1-901, 58.1-1720, 58.1-2401, 58.1-2402, 58.1-2405, 58.1-3506, 58.1-3506.1, 58.1-3510.1, 58.1-3510.3, 58.1-3818, 58.1-3912, 59.1-280 and 63.2-2003; adding  58.1-322.3; repealing 15.2-1636.20, 58.1-315, 58.1-322, 58.1-331, 58.1-334, 58.1-337, 58.1-338, 58.1-339, 58.1-339.2 through 58.1-339.10, 58.1-608.1, 58.1-609.2, 58.1-609.3, 58.1-609.5, 58.1-609.6, 58.1-609.11, 58.1-609.13, 58.1-611.1, 58.1-3523 through 58.1-3536, 58.1-3700 through 58.1-3735 and 58.1-3916.01. (Patron-Louderback, HB 2494 (F))
Public-Private Education Investment Tax Credit; created. Adding 58.1-439.18 through 58.1-439.21. (Patron-Saxman, HB 2914 (F))
Rail Enhancement Fund; portion of tax on motor vehicle rentals to be deposited therein, Rail Advisory Board established. Amending  33.1-221.1:1.1 and 58.1-2425; adding  33.1-391.3:1. (Patron-May, HB 2596 (Chapter 323))
Real estate assessments; consideration of federal or state restrictions. Adding  58.1-3295. (Patron-Suit, HB 2453 (F))
Real estate tax; allows localities to increase amount of income on sliding scale for elderly or disabled. Amending  58.1-3211 and 58.1-3212. (Patron-Quayle, SB 1042 (F))
Real estate tax; alternative payment schedules for elderly and handicapped. Adding  58.1-3916.02. (Patron-Colgan, SB 645 (CD))
Real estate tax; changes in local relief programs. Amending 58.1-3211. (Patron-Wagner, SB 1051 (Chapter 224))
Real estate tax; deferral for certain disabled military veterans. Amending  58.1-3211. (Patron-Deeds, SB 248 (CD))
Real estate tax; deferral for certain elderly and handicapped persons. Amending  58.1-3211. (Patron-Deeds, SB 844 (Chapter 214); Cuccinelli, SB 851 (Chapter 215))
Real estate tax; definition of open or common space. Amending 58.1-3284.1. (Patron-Norment, SB 896 (Chapter 218))
Recordation tax; additional distribution to localities. Amending 58.1-816. (Patron-Lewis, HB 174 (CD); Lewis, HB 1684 (F))
Recordation tax; certain revenues deposited into Transportation Trust Fund. Adding  58.1-815.4. (Patron-Lingamfelter, HB 2292 (F))
Recordation tax; collection to be transferred to Water Quality Improvement Fund. Amending  2.2-1514, 10.1-2128 and 10.1-2133; adding  58.1-818. (Patron-Hanger, SB 1142 (I) See SB1235)
Recordation tax; exemptions include limited liability companies. Amending  58.1-811. (Patron-Van Yahres, HB 1845 (I) See HB2177; Louderback, HB 2177 (Chapter 93))
Recordation tax; limits fee imposed by cities and counties. Amending  58.1-3800, 58.1-3801, 58.1-3803 and 58.1-3804. (Patron-Cosgrove, HB 1566 (F); Blevins, SB 920 (F))
Residential development impact fee; applicable to any locality. Adding  58.1-3851. (Patron-Marshall, R.G., HB 748 (CD))
Retail Sales and Use Tax; allows a portion of revenues from watercraft sales for recreational and environmental projects in City of Hampton. Amending  29.1-103, 29.1-110, 58.1-638 and 58.1-1410; adding  29.1-101.02. (Patron-Ward, HB 2743 (F); Locke, SB 759 (F))
Retail Sales and Use Tax; Department of Taxation to study state and local exemptions. (Patron-Hamilton, HJR 128 (CD))
Retail Sales and Use Tax; eliminates additional payment required of dealers. Amending  58.1-615. (Patron-Chichester, SB 709 (F); Cuccinelli, SB 872 (I) See SB709; Hanger, SB 1010 (I) See SB709)
Retail Sales and Use Tax; eliminates collection and remittance by vendors. Amending  58.1-615. (Patron-McDougle, HB 1876 (F))
Retail Sales and Use Tax; exemptions include automobile refinishing repair materials. Amending  58.1-602. (Patron-Lingamfelter, HB 2762 (Chapter 121))
Retail Sales and Use Tax; exemptions include certain contractors. Amending  58.1-609.3. (Patron-Blevins, SB 917 (F))
Retail Sales and Use Tax; exemptions include certain contractors. Amending  58.1-610. (Patron-Shannon, HB 720 (CD); Hugo, HB 1375 (CD); Parrish, HB 1839 (F); Hugo, HB 2092 (F))
Retail Sales and Use Tax; exemptions include certain energy efficient products. Amending  58.1-609.1. (Patron-McDougle, HB 1279 (CD))
Retail Sales and Use Tax; exemptions include certain flags. Amending  58.1-609.1. (Patron-Frederick, HB 1535 (F))
Retail Sales and Use Tax; exemptions include certain nonprofit educational institutions for purchase of services, report. Amending  58.1-609.11. (Patron-Saslaw, SB 1105 (Chapter 42))
Retail Sales and Use Tax; exemptions include certain nonprofit entities, report. Amending  58.1-609.11. (Patron-Hugo, HB 2100 (Chapter 89))
Retail Sales and Use Tax; exemptions include certain public transportation services. Amending  58.1-609.1. (Patron-Ware, O., HB 2599 (Chapter 116); Lambert, SB 1195 (Chapter 46))
Retail Sales and Use Tax; exemptions include certain school-related items. Adding  58.1-611.2. (Patron-Bell, HB 2269 (I) See HB1878; Cline, HB 2559 (I) See HB1878; Newman, SB 1028 (F))
Retail Sales and Use Tax; exemptions include certain school-related items. Amending  58.1-625 and 58.1-626; adding  58.1-611.2. (Patron-Frederick, HB 1534 (I) See HB1878; Ware, O., HB 1593 (I) See HB1878; McDougle, HB 1878 (F); Reynolds, SB 694 (F); Puckett, SB 946 (F))
Retail Sales and Use Tax; exemptions include certain truck trailers and cargo containers. (Patron-Orrock, HB 2827 (Chapter 328))
Retail Sales and Use Tax; exemptions include emergency medical service providers. Amending  58.1-609.3. (Patron-Nutter, HB 2759 (F))
Retail Sales and Use Tax; exemptions include Farmwell Hunt Homeowners Association, Inc. Adding  58.1-609.10.01. (Patron-Mims, SB 501 (CD))
Retail Sales and Use Tax; exemptions include food purchased for human consumption. Amending  58.1-611.1. (Patron-Welch, HB 1635 (I) See HB1638; McDougle, HB 1875 (I) See HB1638)
Retail Sales and Use Tax; exemptions include Loudoun Healthcare Foundation. Adding  58.1-609.10.01. (Patron-Mims, SB 500 (CD))
Retail Sales and Use Tax; exemptions include manufactured signs. Amending  58.1-602. (Patron-Hargrove, HB 2774 (Chapter 122))
Retail Sales and Use Tax; exemptions include sales to nonresidents and bad debts. Amending  58.1-602 and 58.1-621; adding 58.1-604.6. (Patron-Stosch, SB 1219 (Chapter 355))
Retail Sales and Use Tax; exemptions include school textbooks. Amending  58.1-609.10. (Patron-May, HB 2466 (F))
Retail Sales and Use Tax; exemptions include telecommunications and telephone companies. Amending  58.1-609.3. (Patron-Byron, HB 2057 (F); Hull, HB 2889 (F); Norment, SB 1116 (F))
Retail Sales and Use Tax; increases revenue to Transportation Trust Fund. Amending  58.1-638. (Patron-Cole, HB 1610 (F))
Retail Sales and Use Tax; limits certain percentage of revenues from a nonprofit entity to be used for administrative costs in order to maintain exempt status. Amending  58.1-609.11. (Patron-Purkey, HB 311 (CD))
Retail Sales and Use Tax; local option increase for transportation and education in localities in Northern Virginia. Amending 58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, 58.1-614 and 58.1-628. (Patron-Scott, J.M., HB 1092 (CD))
Retail Sales and Use Tax; Low-Cost Airline Incentive Program, created. Amending  58.1-638; adding  5.1-1.8. (Patron-Fralin, HB 1603 (F))
Retail Sales and Use Tax; reduction of rate on food purchased for human consumption, effective date. Amending  58.1-611.1. (Patron-Bryant, HB 1634 (I) See HB1638; Callahan, HB 1638 (Chapter 521); Hall, HB 2017 (I) See HB1638; Athey, HB 2339 (I) See HB1638; Parrish, HB 2421 (I) See HB1638; Chichester, SB 708 (Chapter 487); Edwards, SB 751 (I) See SB708; Potts, SB 1193 (I) See SB708)
Retail Sales and Use Tax; Tax Commissioner to investigate and analyze on periodic basis, report. Adding  58.1-609.12. (Patron-Hull, HB 2852 (Chapter 853))
Retail Sales and Use Tax Act; renamed Streamlined Retail Sales and Use Tax Act to conform with national agreement, report. Amending  58.1-600 through 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-609.13, 58.1-610, 58.1-610.1, 58.1-611.1, 58.1-612, 58.1-613, 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, 58.1-635, 58.1-3833 and 58.1-3840; adding 58.1-606.1, 58.1-606.2, 58.1-628.3, 58.1-635.1, 58.1-635.2 and 58.1-639.1. (Patron-Hanger, SB 1135 (F))
Retail Sales and Use Tax Act; renamed Streamlined Retail Sales and Use Tax Act to conform with national agreement, report. Amending  58.1-600 through 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-609.13, 58.1-610, 58.1-610.1, 58.1-611.1, 58.1-612 through 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, 58.1-626, 58.1-635, 58.1-3833 and 58.1-3840; adding  58.1-606.1, 58.1-606.2, 58.1-628.2, 58.1-635.1, 58.1-635.2 and 58.1-639.1; repealing  58.1-627 and 58.1-628. (Patron-Watts, HB 788 (CD); Hanger, SB 514 (CD))
Solid waste disposal fees; included on real estate tax bills. Amending  58.1-3912. (Patron-Phillips, HB 2408 (Chapter 922))
Tax information; allows Tax Commissioner to share with Department of Medical Assistance Services. Amending  58.1-3. (Patron-Miller, HB 2719 (F))
Tax information; General Assembly members regarding constituent at request thereof, confidentiality. Amending  58.1-3. (Patron-Bolling, SB 1303 (F))
Tax preferences outside of Title 58.1; Code Commission to identify, report. (Patron-Chichester, SJR 308 (P))
Tax reform; changes in provisions for income tax, sales and use tax, estate tax, and local license taxes. Amending 15.2-1104.1, 58.1-320, 58.1-321, 58.1-324, 58.1-602, 58.1-603, 58.1-604, 58.1-608.3, 58.1-609.1, 58.1-610, 58.1-612, 58.1-615, 58.1-623, 58.1-627, 58.1-628, 58.1-629, 58.1-638, 58.1-901, 58.1-1720, 58.1-3510.1, 58.1-3510.3 and 58.1-3818; repealing 58.1-322, 58.1-322.2, 58.1-331 through 58.1-339.10, 58.1-608.1, 58.1-609.2, 58.1-609.3, 58.1-609.5, 58.1-609.6, 58.1-609.9, 58.1-609.10, 58.1-609.11, 58.1-609.13, 58.1-610.1, 58.1-611.1 and 58.1-3700 through 58.1-3735. (Patron-Louderback, HB 108 (CD))
Tax reform; changes in provisions for personal property, and sales and use taxes. Amending  30-133, 46.2-623, 58.1-603, 58.1-604, 58.1-604.1, 58.1-605, 58.1-606, 58.1-614, 58.1-3506, 58.1-3506.1 and 58.1-3912; adding  58.1-3505.1; repealing  15.2-1636.20, 58.1-3523, 58.1-3524, 58.1-3534 and 58.1-3535. (Patron-Bell, SB 1224 (F))
Tax relief; joint subcommittee to study homestead exemptions and alternatives for elderly and disabled. (Patron-Rapp, HJR 743 (F))
Taxes; flat rate on individual and corporate income, increases standard deduction and increases retail sales and use tax. Amending  58.1-320, 58.1-322, 58.1-400, 58.1-603, 58.1-604, 58.1-604.1, 58.1-614, 58.1-615, 58.1-627, 58.1-628 and 58.1-639. (Patron-Athey, HB 811 (CD))
Taxes, assessments and fees; joint subcommittee to study those which generate little revenue. (Patron-Spruill, HJR 656 (P))
Taxpayer Surplus Relief Fund; created. Amending  2.2-1829. (Patron-O’Bannon, HB 2233 (F))
Telework Council; created, telecommuting tax credits for certain employers. Adding  2.2-2690 and 58.1-339.11. (Patron-Scott, J.M., HB 2893 (F))
Tobacco manufacturers, small; incentive payments to be made to manufacturers of domestic leaf annually by State. Amending 32.1-366; adding  3.1-336.2:1, 3.1-336.2:2 and 58.1-439.15:01. (Patron-Hogan, HB 2919 (Chapter 899); Puckett, SB 1332 (Chapter 901))
Tobacco products tax; changes in provisions. Amending 58.1-1021.01 through 58.1-1021.04; adding  58.1-1021.04:1 through 58.1-1021.04:5. (Patron-Ware, R.L., HB 1885 (Chapter 71))
Tobacco products tax; definitions. Amending  58.1-1021.01. (Patron-Ware, R.L., HB 1887 (F))
Transient occupancy tax; extends additional imposition in Arlington County. Amending  58.1-3822. (Patron-Eisenberg, HB 1857 (Chapter 156); Whipple, SB 1102 (F))
Transient occupancy tax; imposition in certain localities. Amending  58.1-3819 and 58.1-3833. (Patron-Armstrong, HB 2007 (Chapter 915); Wampler, SB 755 (F))
Transient occupancy tax; imposition in Coalfield region. Adding 58.1-645 and 58.1-646. (Patron-Phillips, HB 2817 (F))
Transient occupancy tax; imposition in Counties of Craig and Prince George. Amending  58.1-3819. (Patron-Ingram, HB 1965 (Chapter 76))
Transient occupancy tax; imposition in Craig County. Amending 58.1-3819. (Patron-Shuler, HB 1515 (F))
Transient occupancy tax; imposition in Nelson County. Amending 58.1-3819. (Patron-Deeds, SB 375 (CD))
Transient occupancy tax; imposition only for occupancy of any room or space for overnight accommodations. Adding  58.1-3826. (Patron-Watkins, SB 793 (Chapter 20))
Transportation funds; to be used for administrating, planning, etc. roads for State and localities. Amending  2.2-1509.2; adding 58.1-2510.1; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Chichester, SB 1325 (I) See SB1324)
Underground relocation of utilities; certain localities may impose special assessments therefor. Amending  15.2-2404. (Patron-May, HB 2878 (Chapter 854))
Unemployment tax rate; penalties for transferring any trade or business for a lower tax rate. Amending  60.2-500 and 60.2-622; adding  18.2-204.3 and 60.2-536.1 through 60.2-536.5. (Patron-Purkey, HB 2137 (Chapter 91); Miller, SB 1201 (Chapter 47))
Utility tax; imposition on local consumers in Town of Dumfries for mobile phone usage. Amending  58.1-3812. (Patron-Colgan, SB 801 (Chapter 206))
2005 Cumulative Index of Bills, Joint Resolutions, Resolutions and Documents - For additional information, please contact Legislative Information, State Capitol, Richmond, Virginia 23219. Telephone (804) 698-1500. Last updated 06/23/05