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TAXATION

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation
(C) Carried over from 2008 Session (CD) Carried over from 2008 session but died in committee on or before December 4th


Admissions tax; adds Carroll County to list of localities that may impose at events. Amending  58.1-3818. (Patron-Carrico, HB 1751 (F); Armstrong, HB 1902 (F))
Admissions tax; adds Greensville County to list of those that may impose at events. Amending  58.1-3818. (Patron-Tyler, HB 1715 (F); Lucas, SB 1123 (F))
Affordable housing; Departments of Housing and Community Development and Taxation to jointly study incentives therefor. (Patron-Caputo, HJR 716 (F))
Affordable housing assessments; determination of fair market value of affordable rental housing. Amending  58.1-3295. (Patron-Whipple, SB 1052 (Chapter 264))
Alcoholic beverage control; exemption for those owning rural event and entertainment park or similar facility under certain conditions. Amending  4.1-210 and 4.1-320. (Patron-Puller, SB 1414 (Chapter 322))
Alternative fuel tax; exemption for agricultural operations. Amending  58.1-2250. (Patron-Hanger, SB 1358 (Chapter 530))
Aquarium and Marine Science Center; adds to list of organizations that may receive contributions of taxpayer refunds. Amending 58.1-344.3. (Patron-Purkey, HB 2545 (Chapter 41))
Autism Tuition Assistance Grant Program; established. Amending 58.1-322 and 58.1-344.3; adding  22.1-335.1 through 22.1-335.8. (Patron-Stosch, SB 1544 (F))
Automatic sprinkler systems; tax credit for initial installation. Adding  36-99.3:1 and 58.1-439.12:02. (Patron-Watkins, SB 363 (CD))
Bank franchise tax; deductions from gross capital. Amending 58.1-1205 and 58.1-1206. (Patron-Wagner, SB 1353 (F))
Biosciences and other technology industries; qualified equity and subordinated debt investments tax credit. Amending  58.1-339.4. (Patron-O’Bannon, HB 2455 (F))
Business, professional and occupational license (BPOL) tax; allows Towns of Herndon and Leesburg to levy on any person, firm, etc., in business of renting real property. Amending  58.1-3703. (Patron-Rust, HB 2153 (F); Howell, SB 1074 (F))
Business, professional and occupational license (BPOL) tax; proof of licensure for contractors. Amending  58.1-3715. (Patron-Oder, HB 406 (CD))
Business, professional and occupational license (BPOL) tax; repeals local business taxes. Repealing  58.1-3700 through 58.1-3735. (Patron-Frederick, HB 2205 (F))
Businesses; tax credits for donations to nonprofit organizations providing educational funding. Adding  58.1-439.12:03. (Patron-Obenshain, SB 1221 (F))
Certification of stormwater development property; Department of Conservation and Recreation to certify for primary purpose of abating or preventing pollution. Amending  58.1-3660.1. (Patron-Plum, HB 1930 (Chapter 350))
Cigarette tax and tobacco products tax; increased. Amending 58.1-1001, 58.1-1009, 58.1-1011, 58.1-1021.01, 58.1-1021.02, and 58.1-1021.03. (Patron-Brink, HB 2389 (F))
Cigarette tax, local; any county to impose not to exceed $0.05 per pack or amount levied under state law whichever is greater. Amending  58.1-3830; repealing  58.1-3831. (Patron-Barlow, HB 2249 (F))
Cigarette tax rate; funding education and Medicaid. Amending 58.1-1001. (Patron-Englin, HB 2379 (F))
Clean fuel vehicle job creation tax credit; adds advanced biofuels. Amending  58.1-439.1. (Patron-Hanger, SB 1357 (Chapter 730))
Coal and gas road improvement tax; extends sunset date. Amending 58.1-3713. (Patron-Phillips, HB 2186 (Chapter 367))
Coal and gas road improvement tax; revenues generated designated for local water or sewer projects distributed to industrial or economic development authorities. Amending  58.1-3713. (Patron-Puckett, SB 1337 (F))
Commercial real estate tax; half of special tax used for local projects and half be used to construct new roads or construct new transit approved by Northern Virginia Transportation Authority. Amending  58.1-3221.3 and Chapter 896, 2007 Acts. (Patron-Albo, HB 1839 (F))
Communications sales and use tax; distributions to Bath County and Town of Clifton. Amending  58.1-662. (Patron-Hugo, HB 2607 (Chapter 680); McDougle, SB 891 (Chapter 683))
Community development authorities; allowed to request additional taxes from locality related to transient occupancy and food and beverage taxes. Amending  15.2-5158. (Patron-Ware, O., HB 2662 (F))
Constitutional amendment; assessment of real property for tax purposes (first reference). Amending Section 2 of Article X. (Patron-Miller, J.C., SJR 60 (CD))
Constitutional amendment; assessments of real property and tax rates (first reference). Amending Section 2 of Article X. (Patron-Frederick, HJR 19 (CD); Frederick, HJR 709 (F))
Constitutional amendment; authorizes localities to cap annual increase in assessed values of real estate (first reference). Amending Section 2 of Article X. (Patron-Newman, SJR 349 (F))
Constitutional amendment; certain residential or farm property exempt from taxation if individual lives in dwelling on a continual basis (first reference). Amending Section 6 of Article X. (Patron-Brink, HJR 686 (F); Whipple, SJR 333 (F))
Constitutional amendment; establishes limitations on takings of private property (first reference). Amending Section 11 of Article I. (Patron-Obenshain, SJR 88 (CD); Obenshain, SJR 290 (F))
Constitutional amendment; exempts certain homeowners from taxation (second reference). Amending Section 6 of Article X. (Patron-Albo, HJR 4 (CD))
Constitutional amendment; exempts certain homeowners from taxation (submitting to qualified voters). Amending Section 6 of Article X. (Patron-Albo, HB 11 (CD))
Constitutional amendment; limit on taxes or revenues and Revenue Stabilization Fund (first reference). Amending Section 8 of Article X. (Patron-O’Bannon, HJR 647 (Chapter 774))
Constitutional amendment; limits total appropriations in any fiscal year to preceding year’s total appropriations, etc. (first reference). Adding Section 7-B in Article X. (Patron-Gilbert, HJR 724 (I) See HJR789; Loupassi, HJR 789 (F))
Constitutional amendment; localities computation of real estate taxes (first reference). Amending Section 6 of Article X. (Patron-Loupassi, HJR 122 (CD))
Constitutional amendment; localities to tax historical property on basis of its use value (first reference). Amending Section 2 of Article X. (Patron-Stuart, SJR 48 (CD))
Constitutional amendment; partial exemption of local real estate taxes (first reference). Amending Section 6 of Article X. (Patron-Hanger, SJR 73 (CD))
Constitutional amendment; payment of sales or use taxes in advance of collections (first reference). Amending Section 7 of Article X. (Patron-Saxman, HJR 67 (CD))
Constitutional amendment; property tax exemption for certain veterans (first reference). Adding Section 6-A in Article X. (Patron-Lingamfelter, HJR 18 (CD); Ware, O., HJR 38 (CD); O’Bannon, HJR 648 (Chapter 775); Puller, SJR 8 (CD); Reynolds, SJR 10 (CD); Puller, SJR 275 (Chapter 777); Stuart, SJR 304 (I) See SJR275)
Constitutional amendment; property tax exemptions for certain veterans (first reference). Amending Section 6 of Article X. (Patron-Janis, HJR 669 (I) See HJR648)
Constitutional amendment; real property tax relief for persons 65 years old or persons permanently and totally disabled (first reference). Amending Section 6 of Article X. (Patron-Cole, HJR 688 (Chapter 776))
Constitutional amendment; restriction on entities that may impose taxes (first reference). Adding Section 5-A in Article X. (Patron-Marshall, R.G., HJR 20 (CD); Marshall, R.G., HJR 21 (CD))
Constitutional amendment; tax exemptions for buildings constructed or designed to conserve energy and natural resources (first reference). Amending Section 6 of Article X. (Patron-Petersen, SJR 332 (Chapter 778))
Constitutional amendment; Transportation Fund, Transportation Trust Fund, and Highway Maintenance and Operating Fund (first reference). Adding Section 7-B in Article X. (Patron-Marshall, R.G., HJR 48 (CD); Oder, HJR 620 (F); Marshall, R.G., HJR 720 (I) See HJR620)
Consumer utility tax; tax rate for residential customers. Amending  58.1-3814. (Patron-Barlow, HB 1348 (CD))
Corporate income tax system; Joint Legislative Audit and Review Commission to study. (Patron-Massie, HJR 681 (P))
Derelict buildings; owner may apply to locality and request that building be declared thereas for owner to receive real estate tax abatement, etc. Amending  58.1-609.3; adding  15.2-907.1. (Patron-Marshall, D.W., HB 2027 (F))
Derelict buildings and structures; locality authorized to require removal, repair, etc., thereof. Amending  36-3, 36-49.1:1, 36-105, 48-5, 58.1-3965, and 58.1-3969; adding  15.2-907.1. (Patron-Dance, HB 1671 (Chapter 181); Locke, SB 1094 (Chapter 551))
Digital media fee; created. Adding  58.1-1731, 58.1-1732, and 58.1-1733. (Patron-Ware, O., HB 2609 (F))
Digital media purchase or rental; fee created. Adding  58.1-1731, 58.1-1732, and 58.1-1733. (Patron-Lucas, SB 1421 (Chapter 531))
Donor Registry and Public Awareness Fund; changes name of Transplant Council Education Fund thereto, etc. Amending 32.1-292.2, 32.1-297.1, 46.2-342, and 58.1-344.3. (Patron-Howell, SB 949 (Chapter 834))
Duty to file lists of renters, lessees, etc.; required to provide name and address thereof to local commissioner of revenue upon request. Amending  58.1-3901. (Patron-McDougle, SB 896 (Chapter 501))
Electric vehicles; creates separate class of property tax for rate purposes. Amending  58.1-3506. (Patron-Caputo, HB 2592 (Chapter 44))
Energy-efficient buildings for local taxes; adds architects to those persons authorized to certify buildings thereas. Amending  58.1-3221.2. (Patron-Quayle, SB 1004 (Chapter 512))
Equalization, boards of; removes nine-year term limit for members. Amending  58.1-3374. (Patron-Miller, J.H., HB 2133 (Chapter 25))
Estate tax; reinstates federal credit amount so State would receive payments from those deaths on or after July 1, 2009. Amending 32.1-127, 58.1-901, 58.1-902, 58.1-905, and 58.1-912; adding 58.1-901.1. (Patron-Watts, HB 1895 (F))
Estate tax; reinstates federal credit amount State will receive payments from those deaths on or after January 1, 2009. Amending  58.1-901 and 58.1-902. (Patron-Englin, HB 2376 (F))
Estate tax; reinstates federal credit amount State would receive payments from estates. Amending  58.1-901, 58.1-902, 58.1-905, and 58.1-912; adding  58.1-901.1. (Patron-Petersen, SB 1133 (F))
Every Woman’s Life Breast and Cervical Cancer Fund; established. Amending  58.1-344.3; adding  32.1-368 and 32.1-369. (Patron-Vanderhye, HB 2200 (Chapter 26); Whipple, SB 1144 (Chapter 521))
Fiduciaries distributing intangible personal property to file informative tax returns; repealed. Repealing  58.1-20. (Patron-Landes, HB 2348 (Chapter 35))
Food and beverage taxes; provides numerous exemptions to meals taxes imposed by cities and towns, and expands such exemptions imposed by counties. Amending  58.1-3833 and 58.1-3840. (Patron-Hamilton, HB 2059 (Chapter 415))
Fuels taxes; annually adjusted. Amending  58.1-2217, 58.1-2249, 58.1-2701, and 58.1-2706. (Patron-Hanger, SB 1041 (F))
Gas wells and related improvements; may be assessed on an annual basis in Buchanan County subject to approval of Board of Supervisors. Amending  58.1-3286 and 58.1-3712. (Patron-Puckett, SB 1507 (Chapter 770))
Green roofs; authorizes counties, cities, and towns, by ordinance, to grant incentives or provide regulatory flexibility to encourage use of. Adding  58.1-3852. (Patron-Ware, R.L., HB 1975 (Chapter 17); Whipple, SB 1058 (Chapter 604))
Hampton Roads Transportation Authority; abolished. Amending 33.1-23.03, 58.1-811, 58.1-2403, 58.1-2425, 58.1-3221.3, and sixteenth enactment of Chapter 896, 2007 Acts; repealing 33.1-391.6 through 33.1-391.15, 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-625.1, 58.1-802.1, 58.1-1724.3, 58.1-1724.5, 58.1-1724.6, 58.1-1724.7, 58.1-2402.1, and fifth, sixth, fourteenth, fifteenth, and nineteenth enactments of Chapter 896, 2007 Acts. (Patron-Miller, J.C., SB 995 (F))
Hampton Roads Transportation Authority; abolished, disposition of revenues, etc., to include Hampton Roads metropolitan planning area. Amending  33.1-23.03, 58.1-811, 58.1-2403, 58.1-2425, 58.1-3221.3, and fifth and sixteenth enactments of Chapter 896, 2007 Acts; repealing  33.1-391.6 through 33.1-391.15, 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-625.1, 58.1-802.1, 58.1-1724.3, 58.1-1724.5, 58.1-1724.6, 58.1-1724.7, 58.1-2402.1, and sixth, fourteenth, fifteenth, and nineteenth enactments of Chapter 896, 2007 Acts. (Patron-Oder, HB 1580 (Chapter 864); Miller, J.C., SB 1018 (Chapter 871))
Hampton Roads Transportation Authority; abolishes Authority and taxes, fees, and charges dedicated to financing its operation and programs. Amending  33.1-23.03, 46.2-755.1, 46.2-775.2, 46.2-1167.1, 58.1-605, 58.1-606, 58.1-625.1, 58.1-802.1, 58.1-2402.1, 58.1-3221.3, and sixteenth enactment of Chapter 896, 2007 Acts; repealing  33.1-391.6 through 33.1-391.15, 58.1-1724.3, 58.1-1724.5, 58.1-1724.6, 58.1-1724.7, and fifth, sixth, fourteenth, fifteenth, and nineteenth enactments of Chapter 896, 2007 Acts. (Patron-Miller, J.C., SB 676 (CD))
Housing Trust Fund; formerly known as Housing Partnership Revolving Fund, dedicating revenues to provide affordable housing. Amending  2.2-1514, 36-137, 36-139, 36-141, 36-142, 36-147, 36-150, 54.1-2113, 55-530.1, and 58.1-344.3; adding  36-147.1. (Patron-Whipple, SB 1055 (F))
Income tax, corporate; apportionment for manufacturers. Amending 58.1-408; adding  58.1-422. (Patron-Byron, HB 1514 (CD); Byron, HB 2437 (Chapter 821))
Income tax, corporate; extends sunset date of major business facility job tax credit. Amending  58.1-439. (Patron-Caputo, HB 2296 (F); Putney, HB 2575 (Chapter 753))
Income tax, corporate; real estate investment trusts. Amending 58.1-402. (Patron-Amundson, HB 2504 (Chapter 426); Whipple, SB 1147 (Chapter 558))
Income tax, state; age deduction income indexing. Amending 58.1-322. (Patron-Plum, HB 1934 (F))
Income tax, state; animal adoption fee tax credit. Adding 58.1-339.12. (Patron-Cline, HB 2290 (F))
Income tax, state; conforms State tax system with Internal Revenue Code. Amending  58.1-301. (Patron-Colgan, SB 985 (Chapter 3))
Income tax, state; conforms State tax with Internal Revenue Code. Amending  58.1-301. (Patron-Purkey, HB 1737 (Chapter 2))
Income tax, state; credit for blood donations. Adding 58.1-339.12. (Patron-Stuart, SB 909 (F))
Income tax, state; deduction for certified nursing assistants and home health aides. Amending  58.1-322. (Patron-Watts, HB 2196 (F))
Income tax, state; deduction for donations to health care sharing organizations. Amending  58.1-322. (Patron-Byron, HB 1513 (CD))
Income tax, state; deduction for licensed medical caregivers. Amending  58.1-322. (Patron-Watts, HB 1049 (CD))
Income tax, state; deduction for military retirement pay. Amending  58.1-322. (Patron-Frederick, HB 2593 (F))
Income tax, state; energy-efficient equipment tax credit. Adding 58.1-339.12. (Patron-Barker, SB 1231 (F))
Income tax, state; energy-efficient equipment tax credit. Adding 58.1-439.12:03. (Patron-Caputo, HB 2573 (F))
Income tax, state; energy-efficient equipment tax credit. Amending  58.1-322. (Patron-Caputo, HB 2572 (F))
Income tax, state; green jobs tax credit. Adding  58.1-439.12:03. (Patron-Petersen, SB 1125 (F))
Income tax, state; homebuyer tax credit. Adding  58.1-339.12. (Patron-Peace, HB 1721 (F); Peace, HB 1808 (F); Stosch, SB 906 (F); McEachin, SB 1441 (I) See SB906; McEachin, SB 1446 (F))
Income tax, state; honorably discharged veteran job creation tax credit. Adding  58.1-439.12:03. (Patron-Poisson, HB 2439 (F))
Income tax, state; in-home health care tax credit. Adding 58.1-339.12. (Patron-Watts, HB 2195 (F))
Income tax, state; increases livable home tax credit. Amending 58.1-339.7. (Patron-Peace, HB 1938 (Chapter 15); Whipple, SB 1148 (I) See SB845)
Income tax, state; individual credit for certain new motor vehicle purchases. Adding  58.1-331.1. (Patron-Stosch, SB 1549 (F))
Income tax, state; individual school supplies expense tax credit. Adding  58.1-339.12. (Patron-Newman, SB 1278 (F))
Income tax, state; provides tax credit for certain individuals and corporations for renewable energy property placed in service. Adding  58.1-331.1 and 58.1-431.1. (Patron-Pollard, HB 2094 (F))
Income tax, state; qualified adoption expenses tax credit. Adding 58.1-339.12. (Patron-Caputo, HB 2298 (F))
Income tax, state; recognition of income from dealer dispositions of property under installment method. Amending  58.1-322 and 58.1-402. (Patron-Stuart, SB 978 (Chapter 508))
Income tax, state; Renewable Energy Job tax credit. Adding 58.1-439.12:03. (Patron-Englin, HB 2374 (F))
Income tax, state; renewable energy property tax credit. Adding 58.1-331.1 and 58.1-431.1. (Patron-Lucas, SB 1141 (F))
Income tax, state; repeals obsolete code sections for purchasing of machinery and equipment for processing recyclable materials. Amending  58.1-439.7 and 58.1-490; repealing  58.1-331, 58.1-431, 58.1-439.3, and 58.1-439.8. (Patron-Landes, HB 2347 (Chapter 34))
Income tax, state; school supplies expense tax credit for public or private schools or home schooled students. Adding  58.1-339.12. (Patron-Ware, R.L., HB 1976 (F))
Income tax, state; State shall return to cities and counties 50 percent of growth in collections. Adding  58.1-550. (Patron-Albo, HB 1669 (F))
Income tax, state; subtraction for Military Family Relief Fund. Amending  58.1-322. (Patron-Marsden, HB 2512 (F))
Income tax, state; subtraction for National Guard or Reserve personnel pay. Amending  58.1-322. (Patron-Watts, HB 473 (CD); Cline, HB 1364 (CD))
Income tax, state; tax credit for electricity that is produced using solar photovoltaic technology or wind power at commercial clean energy production facility. Adding  58.1-439.12:03. (Patron-Petersen, SB 1124 (F))
Income tax, state; tax credit for health insurance premiums paid by small business employers. Adding  58.1-339.12. (Patron-Frederick, HB 59 (CD); Martin, SB 1443 (F))
Income tax, state; tax credit to employers for employees who enter into flextime agreements. Adding  58.1-439.12:03. (Patron-Herring, SB 1098 (F))
Income tax, state; tax credit to employers for expenses incurred in allowing employees to telework. Adding  58.1-439.12:03. (Patron-Herring, SB 1097 (F))
Income tax, state; temporary protective enclosures for oysters tax credit. Adding  58.1-339.12. (Patron-Northam, SB 1104 (F))
Income tax, state; toll payment tax credit. Adding  58.1-339.12. (Patron-Poisson, HB 1590 (F))
Income tax, state, and retail sales and use tax; credit and exemption for certain telecommunications service providers. Amending  58.1-609.3; adding  58.1-439.12:02. (Patron-Byron, HB 924 (CD))
Income tax, state and retail sales and use tax; exemption for certain telecommunications service providers. Amending 58.1-609.3; adding  58.1-439.12:03. (Patron-Nutter, HB 2368 (F))
Incremental investment tax credit; machinery and equipment. Adding  58.1-439.12:03. (Patron-Deeds, SB 990 (F))
Individual income, corporate income, and sales and use taxes; restructuring various taxes. Amending  58.1-320, 58.1-400, 58.1-611.1, and 58.1-638. (Patron-Englin, HB 2588 (F))
Keep Our Promise Act of 2008; reinstates Personal Property Tax Relief Act of 1998, report. 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 58 (CD))
Keep Our Promise Act of 2009; reinstates Personal Property Tax Relief Act of 1998 for qualifying vehicles. 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 2203 (F))
Land preservation; increases cap on aggregate amount of tax credits. Amending  58.1-512. (Patron-Vogel, SB 1259 (F))
Land preservation tax credit; conveyance for public parks or public recreational facilities. Amending  58.1-511 and 58.1-512. (Patron-Ticer, SB 838 (F))
Land preservation tax credit; conveyance for public parks, recreational areas, or trails. Amending  58.1-512. (Patron-Ticer, SB 641 (CD))
Land preservation tax credit; elimination of verification of conservation value if grantee for donation is Outdoors Foundation. Amending  58.1-512. (Patron-Deeds, SB 259 (CD))
Land preservation tax credit; establishes a process which properties are registered with Department of Taxation prior to tax credit allowed for a donation. Amending  58.1-512; adding 58.1-512.2. (Patron-Hanger, SB 744 (CD))
Land preservation tax credit; reduces amount that may be claimed for each of taxable years 2009 and 2010. Amending  58.1-512. (Patron-Brink, HB 1891 (Chapter 12); Colgan, SB 986 (Chapter 510))
Livable home tax credit; increase limit on or after January 1, 2010. Amending  58.1-339.7. (Patron-Puller, SB 845 (Chapter 496))
Livable home tax credit; increases limit from $500 annually to $1,000. Amending  58.1-339.7. (Patron-Amundson, HB 2343 (I) See HB1938)
Local government; equalizes municipal and county taxing authority provided that combined total of any new tax revenue does not result in an increase of greater than five percent of combined total of those taxes from prior tax year. Amending  15.2-204 and 15.2-1200. (Patron-Hull, HB 2006 (F))
Local governments; joint subcommittee to study processes and accuracy of distribution of state and local taxes collected by state entities therefor. (Patron-McEachin, SJR 353 (F))
Machinery and tools; separate classification for local taxation. Adding  58.1-3508.3. (Patron-Locke, SB 1315 (Chapter 528))
Machinery and tools taxation; exempts certified pollution control equipment and facilities. Amending  58.1-1101, 58.1-3507, and 58.1-3660. (Patron-Purkey, HB 124 (CD))
Marriage license tax; allocation to services for children and youth exposed to sexual or domestic violence. Amending  20-15. (Patron-Whipple, SB 1429 (F))
Middle Peninsula Chesapeake Bay Public Access Authority; added to list of organizations that may receive contributions of taxpayer refunds. Amending  58.1-344.3. (Patron-Morgan, HB 1594 (Chapter 4))
Military Family Relief Fund; provides calculating taxable income for individuals who receive benefits thereunder. Amending 58.1-322. (Patron-Bouchard, HB 2414 (F))
Mortgage loans; escrowing taxes and insurance. Adding  6.1-2.8:1. (Patron-Sickles, HB 1091 (CD))
Motion picture production companies; expands tax incentives. Amending  58.1-609.6 and 58.1-2403; adding  58.1-439.12:02. (Patron-Miller, J.H., HB 1393 (CD); Lucas, SB 667 (CD))
Motor fuel tax; joint subcommittee to study desirability and feasibility of replacing with mileage-based fee predicated on vehicle-miles traveled in State. (Patron-Poisson, HJR 626 (F))
Motor fuels tax; change in tax basis. Amending  58.1-2217, 58.1-2249, 58.1-2701, and 58.1-2706. (Patron-Newman, SB 1283 (F))
Motor fuels tax; changes percentage in Northern Virginia. Amending  58.1-1719, 58.1-1720, and 58.1-1722; adding  58.1-1718.1; repealing  58.1-1721 and 58.1-1723. (Patron-Saslaw, SB 1532 (Chapter 532))
Motor fuels tax; converts rates of taxation to percentage rates that shall be calculated by Commissioner of DMV. Amending 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Scott, J.M., HB 1661 (F); Lingamfelter, HB 1846 (F); Barker, SB 1498 (F))
Motor fuels tax; exemption for waste vegetable oil that has been collected and purified. Amending  58.1-2244 and 58.1-2250. (Patron-Bell, HB 994 (CD))
Motor fuels tax; funding for transportation-related alternatives. Amending  45.1-393, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Petersen, SB 445 (CD))
Motor fuels tax; rate increase used for transportation purposes. Amending  33.1-23.2, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Watts, HB 2194 (F))
Natural resources; provides annual funding therefor. Amending 2.2-1514, 10.1-1020, 10.1-2128, 10.1-2129, 10.1-2130, 10.1-2132, 10.1-2133, 10.1-2134, and 58.1-512; adding  3.1-18.10:01, 10.1-2128.1, and 58.1-815.5. (Patron-Hanger, SB 470 (CD))
Neighborhood Assistance Act Tax Credit; changes administration of and eligibility for an allocation of tax credits. Amending 58.1-439.18, 58.1-439.20, 58.1-439.21, 58.1-439.22, and 58.1-439.24; repealing  63.2-2002. (Patron-Stosch, SB 1325 (Chapter 851))
Neighborhood Assistance Act Tax Credit; makes localities’ health care programs eligible to receive and can be transferred to professionals donating their services. Amending  58.1-439.18. (Patron-Scott, J.M., HB 1597 (F))
Neighborhood Assistance Act tax credits; adds veterinarians to list of professionals eligible until 2011. Amending  58.1-439.18 and 58.1-439.20. (Patron-Hull, HB 1790 (Chapter 10))
Neighborhood Assistance Act tax credits; credits to landlords participating in housing choice voucher programs. Amending 36-55.63, 58.1-435, 58.1-439.18, 58.1-439.19, 58.1-439.20, and 63.2-2002; adding  58.1-439.25. (Patron-McClellan, HB 2106 (F); McEachin, SB 1019 (F))
Neighborhood Assistance Act tax credits; extends sunset date to July 1, 2011. Amending  58.1-439.20. (Patron-Stosch, SB 904 (Chapter 502))
Noncorporate entities; minimum tax is imposed on telecommunications and electric suppliers that are organized as pass-through entities and taxes to be paid thereby. Amending  58.1-390.2, 58.1-400.1, and 58.1-400.3. (Patron-Englin, HB 2378 (Chapter 37); Howell, SB 946 (Chapter 152))
Northern Virginia Transportation District Fund; dedication of state matching funds to Washington Metropolitan Area Transit Authority. Amending  58.1-815.1. (Patron-Hugo, HB 2470 (F))
Notice for setting local real property tax rate; reduces from 30 days to 10 days public notice required by localities for increasing tax rate. Amending  58.1-3321. (Patron-Petersen, SB 1131 (F))
Paper and plastic bags; imposes fee on those used by purchasers to carry tangible personal property from place of purchase. Adding  58.1-1731, 58.1-1732, and 58.1-1733. (Patron-Ebbin, HB 2010 (F))
Personal property tax; classification. Amending  58.1-3506. (Patron-Lingamfelter, HB 2524 (Chapter 40))
Power of attorney; Department of Taxation to provide a taxpayer’s representative with copies of written correspondence that were provided to taxpayer. Amending  58.1-1834. (Patron-Stosch, SB 905 (Chapter 503))
Property owned by locality; Cumberland County may levy and collect service charge upon another locality owning property within boundaries of Cumberland County. Adding  58.1-3402.1. (Patron-Watkins, SB 1175 (F))
Property owned by locality; service charge may be levied thereon when property within boundaries of another locality. Adding 58.1-3403.1. (Patron-Ruff, SB 1373 (I) See SB1175)
Public hearings; notice of, and a locality must hold prior to increasing its real property tax. Amending  58.1-3321. (Patron-Melvin, HB 2308 (Chapter 30); Quayle, SB 1003 (Chapter 511))
Public/Private Education Investment Tax Credit; created for business entities and individual taxpayers who make contributions to education foundations. Adding  58.1-439.25 through 58.1-439.28. (Patron-Saxman, HB 1965 (F))
Real and personal property taxes; duty to provide information to commissioner of revenue. Amending  58.1-3901. (Patron-Cline, HB 2289 (Chapter 672))
Real estate; assessments on damaged or destroyed buildings. Amending  58.1-3293. (Patron-McClellan, HB 331 (CD))
Real estate and personal property taxes; exempts certain pollution control equipment and facilities. Amending  58.1-3660. (Patron-Purkey, HB 2084 (Chapter 671))
Real estate assessments; burden of proof on appeal. Amending 58.1-3379 and 58.1-3984. (Patron-Quayle, SB 789 (CD))
Real estate tax; agricultural use assessment. Amending  58.1-3230. (Patron-Orrock, HB 2098 (Chapter 800))
Real estate tax; classification of residential property. Adding 58.1-3221.4. (Patron-Alexander, HB 215 (CD))
Real estate tax; classification of residential property from commercial property. Adding  58.1-3221.4. (Patron-BaCote, HB 699 (CD))
Real estate tax; exemptions for certain elderly and disabled persons with income limits. Amending  58.1-3211. (Patron-Watts, HB 465 (CD))
Real estate tax; localities to grant higher percentages of tax relief to elderly. Amending  58.1-3210. (Patron-Spruill, HB 1275 (CD))
Real estate tax; notice of change in assessment. Amending 58.1-3330. (Patron-Massie, HB 2601 (F); Smith, SB 1514 (F))
Real estate taxes; assessments, bills, and deferral by localities. Amending  58.1-3219, 58.1-3330, and 58.1-3912. (Patron-Hugo, HB 1009 (CD); Smith, SB 779 (CD))
Real estate taxes; classifies affordable rental housing. Amending 58.1-3295. (Patron-Whipple, SB 299 (CD))
Real property tax; commercial property in Northern Virginia and Hampton Roads. Amending  58.1-3221.3. (Patron-Hugo, HB 2480 (Chapter 677))
Real property tax; sale of tax-delinquent property. Amending 58.1-3967. (Patron-Griffith, HB 2651 (Chapter 682))
Real property tax rate; reduces tax imposed on commercial property by localities in Northern Virginia. Amending  58.1-3221.3. (Patron-Hugo, HB 2479 (Chapter 822))
Reassessments; Augusta County to elect its board of supervisors to conduct at either five-year or six-year intervals. Amending 58.1-3252. (Patron-Hanger, SB 1356 (Chapter 529))
Recordation and grantor taxes; penalty for misrepresentation. Amending  58.1-812. (Patron-Saslaw, SB 1157 (Chapter 686))
Recordation and grantor taxes; penalty if understatement of consideration is false with intent to evade a tax. Amending 58.1-812. (Patron-Miller, J.H., HB 2135 (Chapter 95))
Recordation tax; changes basis on which are calculated. Amending 58.1-801, 58.1-802, and 58.1-812. (Patron-Toscano, HB 76 (CD))
Recordation tax; exemption. Amending  58.1-801. (Patron-Peace, HB 2661 (F))
Recordation tax; expands exemption for certain nonprofit providers of affordable housing. Amending  58.1-811. (Patron-Toscano, HB 77 (CD))
Recordation tax; expands exemption statewide. Amending  58.1-811. (Patron-Hurt, SB 1309 (Chapter 574))
Recordation taxes; changes basis of calculation on transfer of real estate. Amending  58.1-801, 58.1-802, and 58.1-812. (Patron-Miller, J.H., HB 1394 (CD); Hurt, SB 551 (CD))
Recordation taxes; changes basis on which taxes are calculated on transfer of real estate. Amending  58.1-801, 58.1-802, and 58.1-812. (Patron-Albo, HB 1823 (I) See HB2135)
Residential electric consumption tax; Department of Taxation to examine implementation thereof and options for restructuring, report. (Patron-Vanderhye, HJR 682 (F))
Retail Sales and Use Tax; absorption and payment by seller. Amending  58.1-625; repealing  58.1-625 and 58.1-626. (Patron-Stosch, SB 147 (CD))
Retail Sales and Use Tax; additional tax authorized in City of Charlottesville and Albemarle County. Amending  58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, and 58.1-614. (Patron-Toscano, HB 2161 (F))
Retail Sales and Use Tax; certain sales tax revenues generated by transactions occurring on premises of new stadium, etc., to be used to repay bonds issued to finance construction in City of Richmond. Amending  58.1-608.3. (Patron-Loupassi, HB 1803 (Chapter 47); McEachin, SB 1021 (Chapter 836))
Retail Sales and Use Tax; City of Virginia Beach entitled to certain. Amending  58.1-608.3. (Patron-Tata, HB 1691 (Chapter 7); Bouchard, HB 2411 (I) See HB1691)
Retail Sales and Use Tax; dealer discount of taxes to those registered using software designed to more accurately allocate to counties and cities. Amending  58.1-622; adding 58.1-622.1. (Patron-McEachin, SB 1474 (F))
Retail Sales and Use Tax; eliminates exemption for certain fuels with revenue deposited in Transportation Trust Fund. Amending 58.1-609.1, 58.1-609.10, 58.1-638, 58.1-1719, 58.1-1720, 58.1-1724.2, 58.1-1724.3, and 58.1-2261. (Patron-Puller, SB 2 (CD))
Retail Sales and Use Tax; entitlement to revenues. Amending 58.1-608.3. (Patron-Fralin, HB 2091 (Chapter 93))
Retail Sales and Use Tax; exemption for certain nonprofit entities. Amending  58.1-609.11. (Patron-Athey, HB 2330 (Chapter 106))
Retail Sales and Use Tax; exemption for donations to out-of-state governmental entities. Amending  58.1-609.10. (Patron-Morgan, HB 1592 (F))
Retail Sales and Use Tax; exemption of sales by nonprofit entities. Amending  58.1-609.10. (Patron-Athey, HB 1779 (Chapter 338))
Retail Sales and Use Tax; exemptions for non-profit schools licensed by Department of Education for students with disabilities. Amending  58.1-609.11. (Patron-Athey, HB 1284 (CD); Obenshain, SB 543 (CD))
Retail Sales and Use Tax; exemptions for school textbooks extended to students attending colleges and other institutions of learning. Amending  58.1-609.10. (Patron-Peace, HB 1326 (CD))
Retail Sales and Use Tax; exemptions include fabrication of animal meat. Amending  58.1-602. (Patron-Cuccinelli, SB 813 (I) See SB944; Petersen, SB 1132 (I) See SB944)
Retail Sales and Use Tax; exemptions include nonprofit entities. Amending  58.1-609.11. (Patron-Obenshain, SB 1222 (Chapter 526))
Retail Sales and Use Tax; exemptions include property used for custom structural metal fabrication in an economically distressed area. Amending  58.1-609.3. (Patron-Melvin, HB 1204 (CD); Lucas, SB 89 (CD))
Retail Sales and Use Tax; exemptions include solar photovoltaic systems, etc., purchased for installation in or on residential real property. Amending  58.1-602, 58.1-609.1, and 58.1-610. (Patron-Deeds, SB 1216 (F))
Retail Sales and Use Tax; exempts contractor when property will be used in construction or repair of public schools. Amending 58.1-610. (Patron-Cosgrove, HB 230 (CD))
Retail Sales and Use Tax; exempts fabrication of animal meat. Amending  58.1-609.10. (Patron-Gilbert, HB 2360 (Chapter 36))
Retail Sales and Use Tax; exempts fabrication of animal meat, grains, vegetables, or other foodstuffs. Amending 58.1-609.10. (Patron-Deeds, SB 944 (Chapter 833))
Retail Sales and Use Tax; exempts solar photovoltaic systems, solar thermal systems, and wind-powered electrical generators. Amending  58.1-602, 58.1-609.1, and 58.1-610. (Patron-Bouchard, HB 2562 (F))
Retail Sales and Use Tax; expands definition of public facility for purpose of using certain revenues to pay off bonds. Amending 58.1-608.3. (Patron-Edwards, SB 868 (Chapter 499))
Retail Sales and Use Tax; refund of tax paid for certain machinery or equipment. Adding  58.1-608.1:1. (Patron-Deeds, SB 924 (F))
Retail Sales and Use Tax; removes purchased for noncommercial home or personal use limitation from Energy Star sales tax holiday. Amending  58.1-609.1. (Patron-Englin, HB 794 (CD))
Retail Sales and Use Tax; removes sunset date from exemption for purchases made for use in production of audiovisual works. Amending  58.1-609.6. (Patron-Hull, HB 1786 (F))
Retail Sales and Use Tax; requirements for dealer or direct permit holder discount. Amending  58.1-622. (Patron-Colgan, SB 987 (F))
Retail Sales and Use Tax Act; conforms State’s sales and use tax laws to provisions of Streamlined Sales and Use Tax Agreement. Amending  58.1-601, 58.1-602, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.10, 58.1-610.1, 58.1-611.1, 58.1-611.2, 58.1-611.3, 58.1-612, 58.1-613, 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, and 58.1-635; adding 58.1-606.1, 58.1-606.2, 58.1-611.4, 58.1-612.1, 58.1-624.1, 58.1-625.2, 58.1-628.3, 58.1-635.1, 58.1-635.2, 58.1-637.1, 58.1-639.1, and 58.1-639.2; repealing  58.1-604.6, 58.1-609.13, and 58.1-625.1. (Patron-Hanger, SB 1185 (F))
Retaliatory costs tax credit; extends carry-over period to 10 years. Amending  58.1-2510. (Patron-Stosch, SB 1246 (Chapter 567))
Roll-back taxes; allows locality to assess and collect for up to 15 years under a use value assessment program. Amending 58.1-3237. (Patron-Hanger, SB 1043 (F))
Sales tax revenue; includes debt service on bonds issued for renovations to certain public facilities in City of Roanoke. Amending  58.1-608.3. (Patron-Ware, O., HB 2264 (I) See HB2091)
Setoff Debt Collection Act; allows local governments to collect past due local taxes from federal income tax returns. Amending  58.1-520 and 58.1-530. (Patron-Fralin, HB 1830 (Chapter 787); Edwards, SB 1292 (Chapter 571))
Severance tax; adds sand, marl, and gravel to list which localities may impose. Amending  58.1-3712. (Patron-Barlow, HB 2250 (F))
Short-term real property rental businesses; taxations applied. Amending  58.1-602, 58.1-3700.1, 58.1-3703, 58.1-3706, 58.1-3819, and 58.1-3840. (Patron-Hanger, SB 471 (CD))
Short-term rental property; definition, removes daily rental property definition from merchants’ capital. Amending 58.1-3510; adding  58.1-3510.4 through 58.1-3510.7; repealing  58.1-3510.1, 58.1-3510.2, and 58.1-3510.3. (Patron-Hugo, HB 2472 (Chapter 480); Watkins, SB 1419 (Chapter 692))
Smoking in restaurants; creates a statewide ban thereon. Amending  35.1-1 and 58.1-3833; adding  35.1-24.1, 35.1-24.2, and 35.1-24.3. (Patron-Stolle, SB 1382 (F))
State cigarette tax and tobacco products tax; increased. Amending  58.1-1001, 58.1-1009, 58.1-1011, 58.1-1021.01, 58.1-1021.02, and 58.1-1021.03. (Patron-Howell, SB 947 (F))
Tax Amnesty Program; State Tax Commissioner to operate program during 2009-2010 fiscal year. Amending  58.1-1840.1. (Patron-Colgan, SB 1120 (Chapter 611))
Tax and fee discounts and allowances; eliminates dealer tax and fee discounts and allowances for retail sales and use tax, tire recycling fee, communications sales and use tax, etc. Amending  58.1-605, 58.1-606, 58.1-642, 58.1-1009, 58.1-1011, 58.1-1021.03, 58.1-1730, 58.1-2233 through 58.1-2236, 58.1-2238, 58.1-2256, 58.1-2259, and 58.1-2272; repealing  58.1-622 and 58.1-656. (Patron-Scott, J.M., HB 2383 (F))
Tax and fee legislation; requires a sunset date on all bills that add new taxes or fees and those existing that are increased. Adding  30-19.1:11. (Patron-Vogel, SB 1272 (F))
Tax legislation; requires a sunset date of no more than four years on all. Adding  30-19.1:11. (Patron-Cole, HB 1730 (F))
Tax rates; requires localities to fix for an ensuing year at least 30 days prior to approval of budget. Amending  15.2-2503 and 58.1-3321. (Patron-Martin, SB 783 (CD))
Taxation, Department of; changes annual report date from April 15 to October 1 on corporate income tax relief. Amending 58.1-202, 58.1-609.11, and 58.1-609.12. (Patron-Orrock, HB 2101 (Chapter 24))
Taxpayer Surplus Relief Fund; established to provide tax relief. Amending  2.2-1829. (Patron-O’Bannon, HB 1318 (CD); Massie, HB 1967 (F))
Tobacco products tax; changes tax on moist snuff. Amending 58.1-1021.01 and 58.1-1021.02; adding  58.1-1021.02:1. (Patron-Kilgore, HB 2645 (F); Stolle, SB 1516 (F))
Transient occupancy tax; adds representatives of lodging properties to local tourism organizations. Amending  58.1-3819. (Patron-Pogge, HB 2502 (Chapter 116))
Transient occupancy tax; adds Smyth County to those permitted to impose an additional three percent. Amending  58.1-3819. (Patron-Carrico, HB 2316 (Chapter 31))
Transient occupancy tax; any county ordinance may levy on single-family residences rented out for fewer than 30 consecutive days. Amending  58.1-3819. (Patron-Landes, HB 2587 (F); Hanger, SB 1029 (F))
Transient occupancy tax; authorizes Greene County to impose. Amending  58.1-3819. (Patron-Hanger, SB 1025 (Chapter 513))
Transient occupancy tax; Bath County to impose an additional not to exceed two percent. Adding  58.1-3825.2. (Patron-Shuler, HB 1947 (Chapter 16))
Transient occupancy tax; clarifies that additional tax does not apply within limits of any town located in Fairfax County. Amending  58.1-3824. (Patron-Rust, HB 2017 (F))
Transient occupancy tax; consultation with lodging industry. Amending  58.1-3819. (Patron-Watkins, SB 1176 (Chapter 524))
Transient occupancy tax; Giles County may impose at a rate not to exceed five percent to promote tourism. Amending  58.1-3819. (Patron-Crockett-Stark, HB 1917 (Chapter 13); Edwards, SB 858 (Chapter 497))
Transportation funding and administration; certain revenues attributable to economic growth in Hampton Roads, Northern Virginia, Richmond, Salem, and Staunton Highway Construction Districts, report. Amending  15.2-4838.1, 15.2-4840, 33.1-23.03, 58.1-811, 58.1-2403, 58.1-2425, 58.1-3221.3, and fifth and sixteenth enactments of Chapter 896, 2007 Acts; adding  15.2-4841 and 33.1-391.17 through 33.1-391.24; repealing 33.1-391.6 through 33.1-391.15, 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-625.1, 58.1-802.1, 58.1-2402.1, 58.1-3825.1, 58.1-1724.2 through 58.1-1724.7, and sixth, thirteenth, fourteenth, fifteenth, eighteenth, and nineteenth enactments of Chapter 896, 2007 Acts. (Patron-Oder, HB 1579 (F))
Treasurers; mailing of certain bills at least 30 days prior to due date instead of 14 days. Amending  58.1-3912. (Patron-Dance, HB 1766 (F))
Triennial census; eliminates requirement that every three years census of all school-age persons residing within each school division take place, amends procedure regarding sales and use tax distribution to localities. Amending  15.2-3207, 15.2-3525, 15.2-3806, 15.2-3906, 15.2-4105, 22.1-261, 37.2-713, 58.1-605, and 58.1-638; repealing  22.1-281 through 22.1-289. (Patron-Hamilton, HB 2063 (F); Reynolds, SB 1342 (F))
Vehicle license fees and taxes; allows localities to exempt veterans and surviving spouses of veterans. Amending  46.2-752. (Patron-Phillips, HB 2182 (Chapter 366); Puckett, SB 1200 (Chapter 843))
Virginia Housing Trust Fund; creates dedicated source of funding through percentage of recordation tax. Amending  36-137, 36-139, 36-141, 36-142, 36-147, 36-150, 46.2-749.129, 54.1-2113, and 58.1-344.3; adding  36-147.1 and 58.1-818. (Patron-Suit, HB 1082 (CD); Whipple, SB 661 (CD))
Warrants, local; authorizes local governments to publish information relating thereto. Amending  58.1-3131. (Patron-Cline, HB 2635 (F); Cuccinelli, SB 812 (F); Petersen, SB 1129 (F))
Waste motor oil equipment; repeals provision that provides tax credit for purchase price paid therefor. Repealing 58.1-439.10. (Patron-Ticer, SB 650 (CD))
Weight limits for gravel trucks; repeals sunset provision on statute. Amending  46.2-1143. (Patron-Bowling, HB 1622 (I) See HB1752)
Weight limits for gravel trucks, coal haulers, etc.; extends sunset provision thereon, overweight permit fee for tank wagon vehicles. Amending  46.2-1143 and second enactment of Chapter 864, 2008 Acts; repealing third enactment of Chapter 738, 2007 Acts. (Patron-Carrico, HB 1752 (Chapter 188))
2009 Cumulative Index of Bills, Joint Resolutions, and Resolutions - 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 06/03/09