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Cumulative Index - Last updated 09/04/07
2007 Session - Frames Version or No Frames Version or PDF (large file, searchable)    
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TAXATION

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation
(C) Carried over from 2006 Session (CD) Carried over from 2006 session but died in committee on or before December 8th


Admissions tax; authorizes Scott County to impose to any off-track horse race wagering facility. Adding  58.1-3818.01. (Patron-Kilgore, HB 3128 (F))
Admissions tax; permits Charles City County to impose. Amending 58.1-3818. (Patron-Lambert, SB 853 (F))
Adoption; Department of Taxation to study current financial incentives in other states to support. (Patron-O’Brien, SJR 377 (P))
Aircraft; establishes separate class of tangible personal property therefor. Amending  58.1-3506 and 58.1-3916. (Patron-Suit, HB 2013 (Chapter 88); Stolle, SB 1171 (Chapter 609))
Airport Fund; distribution of revenues. Amending  58.1-638. (Patron-Williams, SB 1328 (F))
Alcoholic beverages; increases tax thereon. Amending  4.1-234 and 4.1-235. (Patron-Colgan, SB 600 (CD))
Assessment rates; notification for increase. Amending  58.1-3321. (Patron-Rerras, SB 1063 (Chapter 948))
Assessments; notice of change. Amending  58.1-3330. (Patron-Johnson, HB 3093 (Chapter 344); Lambert, SB 848 (Chapter 353))
Biotechnology Investment Tax Credit; created. Adding 58.1-439.12:02. (Patron-Sickles, HB 2820 (F))
Business and state licenses, local; denied or suspended if business employs unlawful workers. Adding  58.1-3700.01. (Patron-Miller, J.H., HB 2930 (I) See HB3130)
Business licenses, beginning; all taxes owed to locality to be paid before issuance. Amending  58.1-3700. (Patron-Ware, O., HB 2675 (F))
Business, professional and occupational license (BPOL) tax; commissioner of revenue to accept estimated payments thereof based on preceding year. Amending  58.1-3706. (Patron-Brink, HB 2559 (F))
Business, professional and occupational license (BPOL) tax; media exemption. Amending  58.1-3703. (Patron-Wardrup, HB 2224 (F))
Business, professional and occupational license (BPOL) tax; motor fuels tax exemption. Amending  58.1-3732. (Patron-Purkey, HB 1695 (Chapter 85); Watkins, SB 772 (Chapter 834); Saslaw, SB 1011 (I) See SB772)
Business, professional and occupational license (BPOL) tax; refusal to grant and revocation of business licenses. Amending 58.1-3700. (Patron-Byron, HB 3130 (F); Cuccinelli, SB 1118 (F))
Business, professional and occupational license (BPOL) tax; requires every contractor to provide proof of such license when applying for and renewing local business license. Amending 58.1-3715. (Patron-Norment, SB 1291 (F))
Car tax relief; removes cap on overall amount, and creates Personal Property Tax Relief Fund, report. Amending  30-133, 58.1-3506, 58.1-3523, 58.1-3524, and 58.1-3912; adding  58.1-3524.1 through 58.1-3524.6, 58.1-3535.1, and 58.1-3916.01:1. (Patron-Albo, HB 1894 (F))
Car tax relief reimbursements; income tax sharing with localities for transportation and education in lieu thereof. Amending 58.1-320; repealing  58.1-3523 through 58.1-3535. (Patron-Lingamfelter, HB 1709 (F))
Cigarette tax; authorizes any county to impose. Amending 58.1-3830; repealing  58.1-3831. (Patron-Barlow, HB 2719 (F))
Cigarette tax; authorizes any county to impose. Amending 58.1-3831. (Patron-Hanger, SB 1214 (F))
Cigarette tax; localities evidence of payment. Amending 58.1-3830. (Patron-Hugo, HB 1599 (CD))
Circuit courts; rules and procedures for tax cases. Amending 17.1-503; adding  58.1-5000 through 58.1-5003, 58.1-5010 through 58.1-5015, and 58.1-5020 through 58.1-5024. (Patron-Obenshain, SB 333 (CD))
Coal and gas road improvement tax; extends sunset provision. Amending second enactment of Chapter 274, 2002 Acts. (Patron-Bowling, HB 2913 (I) See HB1628)
Coal and gas road improvement tax, local; extends sunset provision. Amending  58.1-3713; repealing Chapter 274, 2002 Acts. (Patron-Johnson, HB 1628 (Chapter 57); Wampler, SB 734 (Chapter 586))
Collection of taxes; prohibits Department of Taxation from engaging debt collectors outside Department. Amending  58.1-1803 and 58.1-1821. (Patron-Hugo, HB 2135 (Chapter 750))
Commissioners of revenue, local; deny and revoke license for those without legal documents for employment in U.S. Amending 58.1-3109. (Patron-Byron, HB 2806 (F))
Communications sales and use tax; distribution formula for localities. Amending  58.1-662. (Patron-Bowling, HB 2919 (F); Puckett, SB 1081 (F))
Communications sales and use tax; exemptions include military base customers. Amending  58.1-648. (Patron-Nixon, HB 2723 (Chapter 811))
Community Housing Tax Credit; replaces current low-income housing tax credit. Amending  36-55.63, 36-137, and 36-139; adding 58.1-439.12:02. (Patron-Rapp, HB 1174 (CD))
Condominium Act; assessments and taxation on certain condominium units. Amending  55-79.42. (Patron-Lambert, SB 849 (F))
Constitutional amendment; assessments of real property and tax rates (first reference). Amending Section 2 of Article X. (Patron-Frederick, HJR 56 (CD); Frederick, HJR 559 (F); Ruff, SJR 89 (CD))
Constitutional amendment; assessments of real property (first reference). Amending Section 2 of Article X. (Patron-Wittman, HJR 46 (CD); Norment, SJR 371 (I) See SJR354; Ruff, SJR 425 (I) See SJR354)
Constitutional amendment; excludes privately owned motor vehicles from property taxation (first reference). Amending Section 6 of Article X. (Patron-Rust, HJR 34 (CD); Rust, HJR 655 (F))
Constitutional amendment; excludes privately owned motor vehicles used for nonbusiness purposes (first reference). Amending Section 6 of Article X. (Patron-Cole, HJR 586 (F))
Constitutional amendment; exemption from real and personal property taxes for totally disabled veterans (first reference). Amending Section 6 of Article X. (Patron-Frederick, HJR 57 (CD))
Constitutional amendment; exempts certain homeowners from taxation (first reference). Amending Section 6 of Article X. (Patron-Rerras, SJR 354 (Chapter 843))
Constitutional amendment; exempts certain owner-occupied residences from taxation (first reference). Amending Section 6 of Article X. (Patron-Rerras, SJR 81 (CD))
Constitutional amendment; exempts certain property from taxation (first reference). Amending Section 6 of Article X. (Patron-Watts, HJR 68 (CD))
Constitutional amendment; exempts real estate taxes for persons 65 or older, and totally disabled (first reference). Amending Section 6 of Article X. (Patron-Wagner, SJR 386 (I) See SJR354)
Constitutional amendment; homestead exemption from property taxation (first reference). Amending Section 6 of Article X. (Patron-Watts, HJR 716 (F))
Constitutional amendment; increases property tax exemptions for persons 65 or older (first reference). Amending Section 6 of Article X. (Patron-Miller, J.H., HJR 771 (F))
Constitutional amendment; localities may provide partial exemption of taxes on taxpayer’s primary residence (first reference). Amending Section 6 of Article X. (Patron-Hanger, SJR 443 (I) See SJR354)
Constitutional amendment; localities to exempt from taxation certain percentage of value of residential or farm property (first reference). Amending Section 6 of Article X. (Patron-Brink, HJR 135 (CD); Brink, HJR 624 (F); Whipple, SJR 79 (CD); Whipple, SJR 398 (I) See SJR354)
Constitutional amendment; property tax exemption for certain veterans, widow or widower of veteran (first reference). Adding Section 6-A in Article X. (Patron-Lingamfelter, HJR 581 (F); Frederick, HJR 717 (F))
Constitutional amendment; property tax exemptions authorized for persons 65 years of age (first reference). Amending Section 6 of Article X. (Patron-Quayle, SJR 362 (I) See SJR354)
Consumer utility taxes, local; provider remains liable to appropriate taxing locality if taxes are remitted to wrong locality. Amending  58.1-3814. (Patron-May, HB 2382 (F))
Consumption of goods and services; joint subcommittee to study viability of fair tax thereon. (Patron-Bell, SJR 326 (F))
Courthouse construction; assessment for renovation or maintenance. Amending  17.1-281. (Patron-Nutter, HB 2237 (F))
Defense Facility and Transportation Improvement Fund and Program; created. Adding  33.1-221.1:9 and 58.1-815.4. (Patron-Lingamfelter, HB 1700 (F))
Educational Choice Act; created. Adding  58.1-339.11 through 58.1-339.15. (Patron-Obenshain, SB 331 (CD))
Food and beverage tax; certain referendum cannot be held more than once in three years in same county. Amending  58.1-3833. (Patron-Parrish, HB 529 (CD))
Hampton Roads Transportation Authority; created. Amending 58.1-2403; adding  33.1-391.6 through 33.1-391.17, 46.2-332.1, 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-609.14, 58.1-802.1, 58.1-2402.1, and 58.1-3221.2. (Patron-Stolle, SB 1415 (I) See SB1417)
Housing Trust Fund; name change, dedicating unreserved general fund balances. Amending  36-137, 36-139, 36-141, 36-142, 36-147, 36-150, 46.2-749.129, and 58.1-344.3; adding  36-147.1. (Patron-Whipple, SB 966 (F))
Housing Trust Fund; name change, deposit of recordation tax revenues into Fund. Amending  36-137, 36-139, 36-141, 36-142, 36-147, 36-150, 46.2-749.129, and 58.1-344.3; adding 36-147.1. (Patron-Suit, HB 92 (CD); Suit, HB 1825 (F))
Housing Trust Fund; name change, deposit of recordation tax revenues into Fund. Amending  36-137, 36-139, 36-141, 36-142, 36-147, 36-150, 46.2-749.129, and 58.1-344.3; adding  36-147.1 and 58.1-818. (Patron-Whipple, SB 277 (CD); Whipple, SB 967 (F))
Illegal Substances Excise Tax Act; created. Adding  58.1-1731 through 58.1-1739. (Patron-Hurt, HB 2754 (F))
Impact fees; locality may impose and collect fees to cover costs of issuing permits for residential uses. Adding  58.1-3852. (Patron-Marshall, R.G., HB 2796 (F))
Income and personal property taxes; localities to impose. Amending  58.1-540, 58.1-548, and 58.1-3506; repealing  58.1-549. (Patron-Watts, HB 2611 (F))
Income tax, corporate; extends sunset provision for machinery and equipment used in recycling process. Amending  58.1-439.7. (Patron-Bowling, HB 3044 (Chapter 529); Watkins, SB 870 (Chapter 593); Blevins, SB 990 (F))
Income tax, corporate; filing of withholding tax returns. Amending  58.1-472. (Patron-Watts, HB 2284 (Chapter 753))
Income tax, corporate; higher education research and development tax credit. Adding  58.1-439.12:02. (Patron-Moran, HB 3165 (F))
Income tax, corporate; telework expenses tax credit. Adding 58.1-439.12:02. (Patron-Frederick, HB 2437 (F); Herring, SB 1266 (F))
Income tax, personal and corporate; statute of limitations for abusive tax avoidance transactions. Amending  58.1-312. (Patron-Shannon, HB 2920 (Chapter 524))
Income tax, state; animal adoption tax credit. Adding 58.1-339.12. (Patron-Cline, HB 2686 (F))
Income tax, state; bicyclists’ tax credits for businesses and individuals. Adding  58.1-339.12 and 58.1-339.13. (Patron-Suit, HB 1826 (F))
Income tax, state; contributions to Department for Aging to be used for Medicare Part D counseling. Amending  58.1-344.3. (Patron-Quayle, SB 954 (Chapter 601))
Income tax, state; credit for purchase of certain prescription drug expenses. Adding  58.1-339.12. (Patron-Sickles, HB 2810 (F))
Income tax, state; dedicates portion of car tax to localities. Amending  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 306 (CD); Rust, HB 2262 (F))
Income tax, state; deduction for licensed medical caregivers. Amending  58.1-322. (Patron-Watts, HB 2608 (F))
Income tax, state; deduction for organ donation medical expenses. Amending  58.1-322. (Patron-Amundson, HB 1489 (CD))
Income tax, state; deduction for unreimbursed organ donation expenses. Amending  58.1-322. (Patron-Amundson, HB 2220 (Chapter 636))
Income tax, state; energy-efficient equipment deduction. Amending 58.1-322. (Patron-Caputo, HB 1878 (F))
Income tax, state; energy-efficient equipment tax credit. Adding 58.1-339.12. (Patron-O’Bannon, HB 2160 (F))
Income tax, state; energy-efficient equipment tax credit. Adding 58.1-439.12:02. (Patron-Caputo, HB 3125 (F))
Income tax, state; filing threshold amounts. Amending  58.1-321. (Patron-Melvin, HB 2988 (I) See HB3022)
Income tax, state; filing threshold amounts. Amending  58.1-321 and 58.1-322. (Patron-Stosch, SB 778 (Chapter 543))
Income tax, state; filing threshold amounts, personal exemptions therefor. Amending  58.1-321 and 58.1-322. (Patron-Cline, HB 3022 (Chapter 527))
Income tax, state; in-home health care tax credit. Adding 58.1-339.12. (Patron-Watts, HB 2609 (F))
Income tax, state; increases deduction for prepaid tuition contracts, etc., with College Savings Plan. Amending  58.1-322. (Patron-Bell, SB 785 (Chapter 942))
Income tax, state; indexing rates, filing thresholds, personal exemptions, etc. Amending  58.1-320, 58.1-321, and 58.1-322. (Patron-Hugo, HB 1250 (CD); Hugo, HB 2133 (F))
Income tax, state; provides an age deduction. Amending  58.1-322. (Patron-Suit, HB 1821 (F); Frederick, HB 2439 (F); Shannon, HB 2577 (F))
Income tax, state; provides nonrefundable tax credit to police officers and professional firefighters. Adding  58.1-339.12. (Patron-Miller, P.J., HB 3103 (F))
Income tax, state; provisions for income and loss of an electing small business corporation. Amending  58.1-322. (Patron-Stosch, SB 1283 (Chapter 359))
Income tax, state; Public/Private Education Investment Tax Credit, created, report. Adding  58.1-439.18 through 58.1-439.21. (Patron-Saxman, HB 1294 (CD); Saxman, HB 1843 (F))
Income tax, state; qualified adoption expenses tax credit. Adding 58.1-339.12. (Patron-Caputo, HB 1879 (F))
Income tax, state; rent reductions tax credit. Amending 58.1-339.9. (Patron-McClellan, HB 1568 (CD))
Income tax, state; residential tax credit for increased accessibility and visitability. Amending  58.1-339.7. (Patron-Orrock, HB 2498 (Chapter 68))
Income tax, state; senior citizen tax relief. Amending  58.1-322. (Patron-Caputo, HB 2643 (F))
Income tax, state; State Corporation Commission to determine tax costs for investor-owned public utilities. Amending  56-235.2. (Patron-Nixon, HB 3153 (Chapter 537))
Income tax, state; subtraction for military retirement income. Amending  58.1-322. (Patron-Suit, HB 2014 (F))
Income tax, state; tax credit for health insurance premiums paid by small business employers. Adding  58.1-339.12. (Patron-Frederick, HB 1616 (F))
Income tax, state; tax credit for home accessibility features for disabled. Amending  58.1-339.7. (Patron-Eisenberg, HB 1721 (I) See HB2498)
Income tax, state; tax credit for home accessibility features for military disabled. Amending  58.1-339.7. (Patron-Lingamfelter, HB 3026 (I) See HB2498)
Income tax, state; tax credit for taxpayers making electronic toll collection payments. Adding  58.1-339.12. (Patron-Poisson, HB 1803 (F); Herring, SB 1261 (F))
Income tax, state; veterinarian pro bono services and companion animal adoption tax credits. Adding  58.1-339.12 and 58.1-339.13. (Patron-Hull, HB 3053 (F))
Income tax, state; worker retraining tax credit. Amending 58.1-439.6. (Patron-Purkey, HB 1761 (F))
Internal Revenue Code; conforms State’s system of taxation thereto. Amending  58.1-301. (Patron-Purkey, HB 1696 (Chapter 59); Chichester, SB 1105 (Chapter 782))
Interstate 81 Regional Transportation Authorities; created. Adding  15.2-4841, 15.2-4842, 58.1-605.1, 58.1-606.1, and 58.1-639.1. (Patron-Potts, SB 1155 (F))
Keep our Promise Act of 2007; reinstates Personal Property Tax Relief Act of 1998. Amending  58.1-3506.1, 58.1-3523, and 58.1-3912; adding  58.1-3524.1 through 58.1-3524.6 and 58.1-3916.01:1; repealing  58.1-3524. (Patron-Frederick, HB 1615 (F))
Land preservation tax credits; maximum amount allowed annually. Amending  58.1-512. (Patron-Hull, HB 2191 (F))
Land preservation tax credits; removes annual inflation indexing. Amending  58.1-512. (Patron-Wardrup, HB 2226 (F))
License fees; authorizes local body to charge according to gross receipts of business. Amending  58.1-3703. (Patron-Miller, J.H., HB 2929 (F))
License tax; repeals those that are local. Repealing  58.1-3700 through 58.1-3735. (Patron-Hugo, HB 1595 (CD); Frederick, HB 2443 (F))
License tax incentive; locality to exempt businesses primarily engaged in providing electronic payments processing services for financial institutions. Amending  58.1-3703; adding 15.2-940.1. (Patron-May, HB 2388 (F))
Limited liability companies; parties to actions, and recordation tax exemptions. Amending  13.1-1002, 13.1-1020, 13.1-1123, and 58.1-811. (Patron-McClellan, HB 2292 (Chapter 639); Stosch, SB 794 (Chapter 233))
Local government; equalizes municipal and county taxing authorities. Amending  15.2-204 and 15.2-1200. (Patron-Hull, HB 2193 (F))
Low-income housing credit; consolidation of Code sections. Amending  36-55.63 and 58.1-435. (Patron-Edwards, SB 1054 (Chapter 778))
Machinery and tools; classification and taxation for idle machinery and tools. Amending  58.1-1101. (Patron-Purkey, HB 1937 (F))
Machinery and tools; classification as intangible personal property and exemption of certified pollution control equipment. Amending  58.1-1101, 58.1-3507, and 58.1-3660. (Patron-Purkey, HB 2666 (F))
Machinery and tools tax; provides uniform statewide statutory classification and taxation for idle machinery and tools. Amending  58.1-3507. (Patron-Saxman, HB 2181 (Chapter 191); Wagner, SB 1151 (Chapter 159))
Meals tax; referendum required in certain cities. Amending 58.1-3840. (Patron-Welch, HB 836 (CD); Welch, HB 2315 (F))
Mobile telecommunications services; authorizes board of supervisors of Charles City County to adopt tax thereon. Adding  58.1-663. (Patron-Lambert, SB 1135 (F))
Moist snuff; included in tobacco products tax definitions. Amending  58.1-1021.01 and 58.1-1021.02. (Patron-Purkey, HB 1764 (F))
Motor fuels and road taxes; rates and refunds. Amending 58.1-2217, 58.1-2259, and 58.1-2701. (Patron-Marshall, D.W., HB 2464 (F))
Motor fuels tax; clarifies refund for taxicabs. Amending 58.1-2259. (Patron-Wardrup, HB 668 (CD))
Motor fuels tax; modifies rates of taxation. Amending  58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Scott, J.M., HB 2997 (F))
Motor fuels tax; rate increase. Amending  58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Hull, HB 2190 (F); Watts, HB 2606 (F))
Motor Vehicle Fuel Sales Tax; local-option to impose retail sales taxes on motor fuels. Amending  33.1-84.1 and 58.1-1719; adding  58.1-1724.2 and 58.1-1724.3. (Patron-O’Brien, SB 1026 (F); Cuccinelli, SB 1420 (F))
Motor vehicle insurance license tax; revenues dedicated to Priority Transportation Fund. Amending  33.1-23.03:8 and 58.1-2501; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Houck, SB 1201 (F))
Motor vehicle license taxes and fees, local; repeals authority of imposition and collection thereof. Amending  46.2-100, 46.2-102, and 58.1-3995; repealing  46.2-752 through 46.2-756. (Patron-Lingamfelter, HB 1699 (F))
Motor vehicle license taxes and fees, local; restates limitation on amount. Amending  46.2-752. (Patron-Reid, HB 3143 (Chapter 230))
Motor vehicle registration fees; dedicates proceeds to transportation purposes. Amending  46.2-694 and 58.1-2425. (Patron-Callahan, HB 3152 (F))
Motor Vehicle Sales and Use Tax; basis and rate. Amending 58.1-2401, 58.1-2402, and 58.1-2405. (Patron-Marshall, D.W., HB 2466 (F); Marshall, D.W., HB 2467 (F))
Motor Vehicle Sales and Use Tax; exempts vehicles with certain EPA fuel efficiency rating. Amending  58.1-2403. (Patron-Englin, HB 974 (CD))
Motor Vehicle Sales and Use Tax; increase for transportation purposes. Amending  58.1-2402 and 58.1-2425. (Patron-Brink, HB 2071 (F))
Multiple real property tax classifications and homestead exemption program; joint subcommittee to study feasibility thereof. (Patron-Norment, SJR 393 (F))
Neighborhood Assistance Act tax credit; moves program to Title 58.1 and cross-reference program to Title 63.2. Amending  63.2-2002; adding  22.1-335.1 and 58.1-439.18 through 58.1-439.25; repealing  63.2-2000, 63.2-2001, and 63.2-2003 through 63.2-2006. (Patron-Stosch, SB 1394 (F))
Neighborhood Assistance Act tax credit; moves program to Title 58.1 and cross-reference program to Title 63.2. Amending  63.2-2002; adding  58.1-439.18 through 58.1-439.24; repealing 63.2-2000, 63.2-2001, and 63.2-2003 through 63.2-2006. (Patron-Edwards, SB 1055 (F))
Non-resident taxpayers; withholding tax paid by pass-through entities. Adding  58.1-486.1 and 58.1-486.2. (Patron-Obenshain, SB 1238 (Chapter 796))
Nonprofit hospitals; must provide returns and information to Department of Taxation. Adding  58.1-113. (Patron-Purkey, HB 2022 (Chapter 746))
Northern Virginia Transportation Authority Sales and Use Tax Fund; created, imposition of additional taxes in certain counties and cities. Amending  15.2-4839, 58.1-604.1, 58.1-608.3, and 58.1-614; adding  15.2-4838.1, 15.2-4838.2, 58.1-605.1, 58.1-605.2, 58.1-606.1, 58.1-606.2, and 58.1-639.1. (Patron-Colgan, SB 1335 (F))
Northern Virginia Transportation District Fund; dedication of matching funds. Amending  58.1-815.1. (Patron-Hugo, HB 2698 (F))
Omitted tax bills; to identify specific tax and penalty being assessed. Amending  58.1-1812. (Patron-Frederick, HB 2442 (F))
Personal property tax; classification of waste haulers. Amending 58.1-3506. (Patron-Purkey, HB 1763 (F))
Personal property tax; separate classification for wireless broadband service providers. Amending  58.1-3506. (Patron-May, HB 2385 (Chapter 322))
Personal property tax relief; reimbursement payments to localities. Amending  58.1-3524. (Patron-Griffith, HB 1549 (CD))
Personal Property Tax Relief Act; adds to definition of “qualifying vehicle”. Amending  58.1-3523. (Patron-Caputo, HB 1880 (Chapter 314))
Personal Property Tax Relief Act of 1998; commissioner of revenue to rely upon DMV information in determining whether vehicle qualifies. Amending  58.1-3523. (Patron-Bell, HB 2975 (Chapter 815))
Priority Transportation Fund; dedicates revenues from motor vehicle insurance license tax thereto. Amending  33.1-23.03:8 and 58.1-2501; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Phillips, HB 2881 (I) See HB3202)
Publications tax; created, revenue to be deposited in Water Quality Improvement Fund. Adding  58.1-1731. (Patron-Wardrup, HB 2225 (F))
Rail and Public Transportation, Department of; transfers motor fuels retail sales taxes thereto. Amending  33.1-391.4, 46.2-753, 58.1-638, 58.1-1724, and Chapter 627, 1958 Acts. (Patron-O’Brien, SB 1399 (F))
Real estate; assessment of property devoted to water-dependent use. Amending  58.1-3229, 58.1-3230, 58.1-3236, 58.1-3237, 58.1-3240, 58.1-3241, and Chapter 675, 1984 Acts (carried by reference in Code as  58.1-3229). (Patron-Wittman, HB 1328 (CD))
Real estate tax; assessment of real property by locality. Amending  58.1-540 and 58.1-548; repealing  58.1-549. (Patron-Englin, HB 2746 (F))
Real estate tax; assessments. Amending  58.1-3280. (Patron-Jones, D.C., HB 2507 (F))
Real estate tax; deferral of tax for certain elderly and disabled. Amending  58.1-3211. (Patron-Watts, HB 2283 (F))
Real estate tax; exemption for elderly and disabled. Amending 58.1-3210. (Patron-Spruill, HB 2909 (F); Quayle, SB 1424 (F))
Real estate tax; exemptions for elderly and disabled, indexing income limits. Amending  58.1-3211. (Patron-Gear, HB 2641 (F))
Real estate tax; exempts historic landmarks used for commercial or industrial property. Amending  58.1-3221. (Patron-Saxman, HB 3176 (F); Watkins, SB 1058 (F))
Real estate tax; increases income limit for elderly and disabled taxpayers. Amending  58.1-3211. (Patron-Marshall, R.G., HB 1744 (Chapter 60))
Real estate tax; increases income limit for elderly and disabled taxpayers in certain cities and counties. Amending  58.1-3211. (Patron-Stosch, SB 788 (Chapter 587))
Real estate tax; limitation on tax rate by localities. Amending 58.1-3321; adding  58.1-3322. (Patron-Lingamfelter, HB 1706 (F); Albo, HB 1888 (F))
Real estate tax; localities to tax certain energy-efficient buildings. Adding  58.1-3221.2. (Patron-Fralin, HB 2618 (Chapter 328); Edwards, SB 1051 (Chapter 354))
Real estate tax; localities to tax residential property at lower tax rate. Adding  58.1-3221.2. (Patron-Englin, HB 2812 (F))
Real estate tax; relief for elderly, and permanently and totally disabled. Amending  58.1-3210, 58.1-3213, and 58.1-3215; adding  58.1-3211.1. (Patron-Herring, SB 1265 (Chapter 357))
Real estate tax; requires each locality to lower its rate for forthcoming tax year. Amending  58.1-3321. (Patron-Cosgrove, HB 1780 (F))
Real estate tax; tax credit for certain residential property. Adding  58.1-3228.1. (Patron-Marsden, HB 2753 (F))
Real property; establishes separate classes for purposes of taxation rates. Adding  58.1-3221.2. (Patron-Marshall, R.G., HB 1672 (F); Alexander, HB 1730 (F))
Real property; requires localities to provide individual notice to each taxpayer of certain proposed tax rates. Amending 58.1-3321. (Patron-Hugo, HB 2127 (F))
Real property assessments; certain restrictions in determining fair market value. Adding  58.1-3296. (Patron-Colgan, SB 765 (F))
Real property taxes; Port Authority to determine service charges in lieu of. Amending  58.1-3403. (Patron-Locke, SB 45 (CD))
Recordation tax; additional distribution to localities. Amending 58.1-816. (Patron-Lewis, HB 67 (CD))
Recordation tax; clarifies tax rate applied. Amending  58.1-802. (Patron-McQuigg, HB 2059 (Chapter 748); Devolites Davis, SB 822 (Chapter 768))
Recordation tax; collection thereof 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 413 (CD))
Recordation tax; dedicated for transportation. Amending 33.1-268, 33.1-269, and 33.1-277; adding  33.1-221.1:3.1, 58.1-818, and 58.1-819. (Patron-Hugo, HB 2705 (F))
Recordation tax; dedication of certain to Transportation Trust Fund. Adding  58.1-815.4. (Patron-Miller, J.H., HB 2942 (F))
Recordation tax; distribution of excess revenues to Transportation Board for certain projects. Adding  58.1-818. (Patron-Marshall, R.G., HB 1717 (F))
Recordation tax; exemption for deeds of trust or mortgages given by nonprofit corporation controlled by nonprofit institution of learning. Amending  58.1-811. (Patron-Lambert, SB 1344 (F))
Recordation tax; exempts Hampton Roads Proton Beam Therapy Institute at Hampton University. Amending  58.1-811. (Patron-Ward, HB 3070 (F))
Recordation tax; reduces rates to levels prior to increase imposed. Amending  58.1-801, 58.1-803, 58.1-807, and 58.1-808. (Patron-Frederick, HB 485 (CD))
Recordation tax; taxes levied on deeds and contracts. Amending 58.1-811. (Patron-McClellan, HB 2291 (F))
Residential development; impact fee assessments. Adding 58.1-3852. (Patron-Marshall, R.G., HB 1745 (F))
Residential property; permits localities to tax at a lower rate. Adding  58.1-3221.2. (Patron-Alexander, HB 155 (CD))
Residential tax credit; to improve accessibility and visitability for new or existing residence. Amending  58.1-339.7. (Patron-Puller, SB 791 (Chapter 765))
Retail Sales and Use Tax; changes fiscal year to 2007 for distribution of communications revenues to localities. Amending  58.1-662. (Patron-Wittman, HB 1854 (F))
Retail Sales and Use Tax; distribution of local use tax revenues. Amending  58.1-606. (Patron-McEachin, HB 2874 (F))
Retail Sales and Use Tax; exemption for nonprofit schools. Amending  58.1-609.11. (Patron-Janis, HB 1485 (CD); Janis, HB 2088 (I) See HB2545)
Retail Sales and Use Tax; exemption for telecommunication companies. Amending  58.1-609.3. (Patron-Byron, HB 874 (CD))
Retail Sales and Use Tax; exemptions for certain telecommunications and telephone companies. Amending  58.1-609.3. (Patron-Hull, HB 1462 (CD))
Retail Sales and Use Tax; exemptions include alternative fuel burning stoves. Amending  58.1-609.10. (Patron-Wright, HB 1640 (Chapter 84))
Retail Sales and Use Tax; exemptions include certain aircraft. Amending  58.1-1505. (Patron-Suit, HB 1814 (F); Stolle, SB 1172 (Chapter 610))
Retail Sales and Use Tax; exemptions include certain contractors. Amending  58.1-610. (Patron-Frederick, HB 1620 (F))
Retail Sales and Use Tax; exemptions include certain personal property purchased by contractor. Amending  58.1-609.3. (Patron-Blevins, SB 994 (F))
Retail Sales and Use Tax; exemptions include certain property purchased by churches. Amending  58.1-609.10. (Patron-Nixon, HB 2724 (Chapter 758))
Retail Sales and Use Tax; exemptions include certain wireless and broadband equipment. Amending  58.1-609.3; adding 58.1-439.12:02. (Patron-Byron, HB 2803 (F))
Retail Sales and Use Tax; exemptions include Energy Star certified products. Amending  58.1-609.1. (Patron-Englin, HB 2739 (F))
Retail Sales and Use Tax; exemptions include Energy Star qualified products. Amending  58.1-609.1, 58.1-625, and 58.1-626. (Patron-Watkins, SB 867 (Chapter 817))
Retail Sales and Use Tax; exemptions include energy-efficient products. Amending  58.1-609.1, 58.1-625, and 58.1-626. (Patron-Cosgrove, HB 1678 (Chapter 176))
Retail Sales and Use Tax; exemptions include hurricane preparedness equipment. Amending  58.1-625 and 58.1-626; adding 58.1-611.3. (Patron-Stolle, SB 1167 (Chapter 608))
Retail Sales and Use Tax; exemptions include nonprofit entities. Amending  58.1-609.11. (Patron-Hogan, HB 2545 (Chapter 698))
Retail Sales and Use Tax; exemptions include nonprofit entities, audit requirements. Amending  58.1-609.11. (Patron-Scott, E.T., HB 3062 (Chapter 704); Cuccinelli, SB 743 (Chapter 709))
Retail Sales and Use Tax; exemptions include personal computers and computer printers. Amending  58.1-611.2. (Patron-Miller, J.H., HB 2940 (I) See HB2167)
Retail Sales and Use Tax; exemptions include propane gas purchased for commercial greenhouses. Amending  58.1-609.3. (Patron-Wright, HB 1641 (F))
Retail Sales and Use Tax; exemptions include railroad rolling stock when sold or leased by manufacturer. Amending  58.1-602 and 58.1-609.3. (Patron-Fralin, HB 2148 (Chapter 751))
Retail Sales and Use Tax; exemptions include railroad rolling stock when sold or leased by manufacturer. Amending  58.1-609.3. (Patron-Ware, O., HB 2677 (I) See HB2148)
Retail Sales and Use Tax; exemptions include volunteer fire departments and rescue squads. Amending  15.2-1104.1, 58.1-3, 58.1-609.10, 58.1-609.11, 58.1-609.12, and 58.1-3818. (Patron-Morgan, HB 1948 (I) See HB2545)
Retail Sales and Use Tax; extends sunset provision for free distribution of educational materials. Amending  58.1-609.6. (Patron-Scott, E.T., HB 1674 (Chapter 58); Houck, SB 999 (Chapter 604))
Retail Sales and Use Tax; increase authorized in Northern Virginia localities. Amending  58.1-605, 58.1-606, 58.1-611.1, and 58.1-614. (Patron-Ebbin, HB 2548 (F); Whipple, SB 1020 (F))
Retail Sales and Use Tax; increases amount of revenue dedicated to Transportation Trust Fund. Amending  58.1-638. (Patron-Lingamfelter, HB 1703 (F))
Retail Sales and Use Tax; limited exemption on computers and related peripheral equipment. Amending  58.1-611.2. (Patron-McClellan, HB 1659 (I) See HB2167; Cline, HB 2167 (F); Rust, HB 2925 (I) See HB2167)
Retail Sales and Use Tax; makes motor fuels tax optional in certain Northern Virginia transportation districts. Amending 58.1-1720. (Patron-Cole, HB 1648 (F))
Retail Sales and Use Tax; permits nonprofit military organizations to obtain sales tax exemption. Amending  58.1-609.11. (Patron-Cox, HB 212 (CD))
Retail Sales and Use Tax; portion dedicated for transportation. Amending  33.1-268, 33.1-269, 33.1-277, and 58.1-638; adding  33.1-221.1:3.1, 58.1-638.01, 58.1-818, and 58.1-2511. (Patron-Hugo, HB 2704 (F))
Retail Sales and Use Tax; portion of state’s general fund share to be dedicated to WMATA. Amending  58.1-638. (Patron-Hugo, HB 2699 (F))
Retail Sales and Use Tax; retailers to report total sales that are exempt therefrom as result of sales tax holiday. Amending 58.1-611.2. (Patron-Hull, HB 2192 (F))
Sales and use tax forms, certain; Tax Commissioner to revise, report. (Patron-Fralin, HB 2621 (F))
Sales tax nexus; joint subcommittee to study. (Patron-Peace, HJR 597 (F))
Security and Immigration Compliance Act; public bodies and contractors who intend to contract to register and participate in Basic Pilot Program. Amending  18.2-59, 58.1-322, and 58.1-402; adding  2.2-4308.2, 9.1-150.5, and 19.2-83.2. (Patron-Gilbert, HB 2826 (F))
Setoff Debt Collection Act; setoff against federal tax refunds for local tax debt. Amending  58.1-520. (Patron-Brink, HB 2139 (F); Whipple, SB 1021 (F))
Spay and Neuter Fund; voluntary contributions of tax refunds are distributed therein. Amending  58.1-344.3. (Patron-Iaquinto, HB 2525 (Chapter 69))
Special Sales and Use Tax Fund Account of Northern Virginia Transportation Authority; created, imposition of additional taxes and fees. Amending  15.2-4832, 15.2-4839, 58.1-300, 58.1-520, 58.1-811, 58.1-812, and 58.1-813; adding 15.2-4838.1, 46.2-755.1, 58.1-605.1, 58.1-606.1, 58.1-639.1, and 58.1-802.1; repealing  58.1-540 through 58.1-549. (Patron-Devolites Davis, SB 830 (F))
Special Transportation Fund of Northern Virginia; created, imposition of additional taxes in certain localities. Amending  15.2-4832, 15.2-4839, 58.1-300, 58.1-520, and 58.1-802; adding  15.2-4838.1, 15.2-4838.2, 46.2-755.1, 58.1-605.1, 58.1-606.1, and 58.1-639.1; repealing  58.1-540 through 58.1-549. (Patron-Devolites Davis, SB 843 (F))
State agencies; joint subcommittee to study feasibility and appropriateness of consolidating or outsourcing those that issue licenses and permits, and collect taxes. (Patron-Purkey, HJR 52 (CD))
Streamlined Sales and Use Tax Agreement; conforms State’s sales and use tax laws to provisions thereof. Amending  58.1-600 through 58.1-602, 58.1-603, 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, 58.1-611.2, 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; repealing  58.1-604.6. (Patron-Hanger, SB 1206 (F))
Supplemental funding; dedicates to primary and secondary road construction. Adding  46.2-206.1, 46.2-752.1, 58.1-816.2, and 58.1-3221.2. (Patron-Albo, HB 2434 (I) See HB3202)
Tangible personal property tax relief; repealed on passenger cars, motorcycles, etc. Amending  30-133, 46.2-623, 58.1-3506, 58.1-3506.1, and 58.1-3912; repealing  15.2-1636.20 and 58.1-3523 through 58.1-3536. (Patron-Potts, SB 1365 (F))
Tax legislation; requires a sunset date of no more than four years thereon. Adding  30-19.1:11. (Patron-Reid, HB 2634 (F))
Tax Preferences Outside of Title 58.1, Identification of; Report of Code Commission (SJR 308, 2005). (SD 4)
Taxes and license fees; law-enforcement officials, etc., exempted therefrom for one vehicle. Amending  46.2-752. (Patron-Scott, E.T., HB 2362 (Chapter 865))
Taxpayer Surplus Relief Fund; created. Amending  2.2-1829; adding  2.2-1844. (Patron-Cline, HB 2136 (F))
Technology and Biotechnology Investment Act; created. Adding 58.1-422 through 58.1-428. (Patron-Purkey, HB 159 (CD))
Transient occupancy tax; allows Charles City County to impose. Amending  58.1-3819. (Patron-Lambert, SB 854 (F))
Transient occupancy tax; authorizes Amherst County to impose. Amending  58.1-3819. (Patron-Ruff, SB 811 (Chapter 767))
Transient occupancy tax; gives each town authority to preempt within town. Amending  58.1-3819. (Patron-Gilbert, HB 2338 (F))
Transient occupancy tax; grants authority to impose extra for local transportation needs. Amending  58.1-3823. (Patron-Orrock, HB 2499 (F))
Transient occupancy tax; increase thereof in Northampton County. Amending  58.1-3819. (Patron-Lewis, HB 1714 (Chapter 86); Rerras, SB 904 (Chapter 596))
Transportation Capital Projects Bond Debt Service Fund; created. Amending  33.1-268, 33.1-269, and 33.1-277; adding 33.1-23.4:01, 58.1-2531, and 58.1-2532; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Callahan, HB 1712 (F))
Transportation District Programs, and Transportation Investment Fund; created. Amending  33.1-268, 33.1-269, and 33.1-277; adding  33.1-221.1:3.1, 58.1-2511, and 58.1-2512. (Patron-Hugo, HB 2706 (F))
Transportation District Programs, and Transportation Projects Fund; created. Amending  33.1-268, 33.1-269, 33.1-277, and 58.1-638; adding  33.1-221.1:3.1 and 58.1-638.01. (Patron-Hugo, HB 2703 (F))
Transportation funding; authority to certain localities to impose additional fees therefor, report. Amending  2.2-1514, 10.1-1188, 15.2-2317 through 15.2-2327, 15.2-2403, 15.2-4839, 15.2-4840, 33.1-3, 33.1-13, 33.1-19.1, 33.1-23.03, 33.1-23.03:8, 33.1-223.2:12, 33.1-268, 33.1-269, 33.1-277, 46.2-694, 46.2-694.1, 46.2-697, 46.2-1135, 58.1-605, 58.1-606, 58.1-811, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2403, 58.1-2425, 58.1-2701, and 58.1-2706; adding  15.2-2223.1, 15.2-2328, 15.2-2329, 15.2-2403.1, 15.2-4838.1, 30-278 through 30-282, 33.1-23.4:01, 33.1-391.6 through 33.1-391.15, 46.2-206.1, 46.2-702.1, 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-625.1, 58.1-802.1, 58.1-815.4, 58.1-1724.2 through 58.1-1724.7, 58.1-2402.1, 58.1-2531, 58.1-3221.2, and 58.1-3825.1; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Howell, W.J., HB 3202 (Chapter 896))
Transportation funding; authorizes localities in Northern Virginia to impose additional local fees therefor. Amending  15.2-4831, 15.2-4839, 15.2-4840, 33.1-223.2:12, 46.2-332, and 58.1-2403; adding  15.2-4838.1, 15.2-4838.2, 58.1-802.1, 58.1-2402.1, and 58.1-3221.2. (Patron-Devolites Davis, SB 1414 (I) See SB1417)
Transportation funding; repeals motor fuels taxes and increases retail sales and use tax by an additional one percent. Amending  33.1-23.03:8, 58.1-603, 58.1-604, 58.1-604.1, 58.1-608.3, 58.1-609.1, 58.1-614, 58.1-638, 58.1-639, 58.1-1720, 58.1-1723, 58.1-3700.1, and 62.1-44.34:13; adding  58.1-1718.1; repealing  58.1-2200 through 58.1-2290 and 58.1-2706. (Patron-Williams, SB 1366 (F))
Transportation funding and reform; provides statewide funding of projects through current and additional funds, report. Amending  2.2-1514, 10.1-1188, 15.2-2403, 33.1-1, 33.1-2, 33.1-3, 33.1-13, 33.1-19.1, 33.1-23.03, 33.1-23.03:8, 33.1-67, 33.1-69, 33.1-72.1, 33.1-223.2:12, 33.1-268, 33.1-269, 33.1-277, 46.2-694.1, 46.2-697, 46.2-1135, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706; adding  15.2-2223.1, 15.2-2286.2, 15.2-2328, 15.2-2329, 15.2-2403.1, 30-278 through 30-283, 33.1-23.4:01, 46.2-206.1, 46.2-702.1, 58.1-2531, and 58.1-2532; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Norment, SB 1417 (F))
Transportation Future Fund; created. Amending  58.1-603, 58.1-604, 58.1-604.1, and 58.1-614; adding  33.1-23.1:01, 33.1-223.2:16, and 33.1-223.2:17. (Patron-Potts, SB 1379 (F))
Transportation Investment Fund; created. Amending  33.1-268, 33.1-269, 33.1-277, and second enactment of Chapters 1019 and 1044, 2000 Acts; adding  33.1-223.2:17, 58.1-2511, and 58.1-2512; repealing third and tenth enactments of Chapters 1019 and 1044, 2000 Acts. (Patron-Frederick, HB 2440 (F))
Transportation Projects Bond Act of 2007; created. Amending 33.1-268, 33.1-269, 33.1-277, and 58.1-638; adding 33.1-221.1:3.1 and 58.1-638.01. (Patron-Hugo, HB 2703 (F))
Transportation Projects Bond Act of 2007; created. Amending 33.1-268, 33.1-269, and 33.1-277; adding  33.1-221.1:3.1, 58.1-2511, and 58.1-2512. (Patron-Hugo, HB 2706 (F))
Transportation Trust Fund; additional sources of revenues. Amending  33.1-23.03:1; adding  33.1-221.1:9 and 58.1-2531. (Patron-Bell, SB 1163 (F))
Transportation Trust Fund; sales and use tax revenue dedicated thereto. Amending  58.1-638. (Patron-Cole, HB 1638 (F))
Treasurers; make list of uncollected balances of previously billed tangible personal property taxes on certain vehicles. Amending 58.1-3921. (Patron-Ingram, HB 2390 (Chapter 867))
Unemployment tax filing; Employment Commission to permit employers of domestic service individuals to pay and file annually. Amending  60.2-512. (Patron-Bulova, HB 964 (Chapter 426))
V. Earl Dickinson Tuition Assistance Grant Act; renames Tuition Assistance Grant (TAG) Act thereas. Amending  23-38.11 and 58.1-344.3. (Patron-Hull, HB 3193 (F))
Voluntary contributions of tax refunds; adds public library foundations and Celebrating Special Children, Inc. to list of organizations. Amending  58.1-344.3. (Patron-Plum, HB 2602 (Chapter 70))
Water Quality Improvement Fund; revenues from lodging shall be deposited therein. Amending  2.2-1514, 10.1-2128, 10.1-2129, and 10.1-2133; adding  58.1-645, 58.1-646, and 58.1-818. (Patron-Quayle, SB 626 (CD))
Withholding tax return; information furnished to Department of Taxation. Adding  58.1-478.1. (Patron-Reynolds, SB 862 (Chapter 770))
2007 Cumulative Index of Bills, Joint Resolutions, Resolutions and Documents - For additional information, please contact the House of Delegates Information and Public Relations Office, P. O. Box 406, State Capitol, Richmond, Virginia 23218, telephone (804) 698-1500. Last updated 09/04/07