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TAXATION

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation (C) Carried over to 2011 Session


Affordable housing units; assessments. Amending  58.1-3295. (Patron-Dance, HB 233 (Chapter 824); Whipple, SB 273 (Chapter 791))
Agricultural, forestal, or agricultural and forestal districts; certain noncontiguous real property may be included for purposes of use value assessment. Amending  15.2-4405 and 58.1-3233. (Patron-Howell, SB 81 (Chapter 653))
Alcoholic beverage control; ABC Board to conduct a study that assesses economic impact of marking up spirits, report. Amending  4.1-235. (Patron-Albo, HB 1325 (F))
Autism Tuition Assistance Grant Program; established. Amending 38.2-4319, 58.1-322, and 58.1-344.3; adding  22.1-335.1 through 22.1-335.8 and 38.2-3418.16; repealing  58.1-439.12:01. (Patron-Stosch, SB 649 (F))
Business, professional and occupational license (BPOL) tax; gross receipts of security brokers and dealers. Amending 58.1-3700.1; adding  58.1-3732.5. (Patron-Jones, HB 985 (Chapter 283); Quayle, SB 90 (Chapter 195))
Business, professional, and occupational license (BPOL) tax; limits on rates and imposition by localities. Amending  58.1-3703 and 58.1-3706. (Patron-Cole, HB 57 (C))
Business, professional and occupational license (BPOL) tax; localities to decide whether to impose on business’s gross receipts or its State taxable income. Amending  58.1-3702. (Patron-Cole, HB 110 (C))
Certified renewable energy manufacturing equipment, facilities, and devices; separate classification for improvements to real property. Amending  58.1-3506; adding  58.1-3221.4. (Patron-Nutter, HB 999 (Chapter 849))
Cigarette tax; changes time for affixing tax stamps to cigarette packs. Amending  58.1-1003. (Patron-Cline, HB 874 (Chapter 701))
Cigarette tax; penalties for unstamped cigarettes. Amending 58.1-1013 and 58.1-1017. (Patron-Surovell, HB 820 (Chapter 35); Watkins, SB 476 (Chapter 471))
Cigarette tax, local; allows Isle of Wight County to levy tax. Amending  58.1-3831. (Patron-Barlow, HB 891 (F))
Cigarette tax, local; authorizes any county to impose. Amending 58.1-3830; repealing  58.1-3831. (Patron-Barlow, HB 889 (F))
Cigarette tax, local; authorizes Counties of James City and Spotsylvania to impose. Amending  58.1-3831. (Patron-Norment, SB 578 (F))
Cigarettes; imposes assessment fee on cigarette manufacturers that do not participate in Master Settlement Agreement. Adding 58.1-1023 through 58.1-1030.1. (Patron-Marsden, SB 701 (F))
Communications sales and use tax; net revenue distributed among localities according to each locality’s pro rata distribution from Fund in fiscal year 2010. Amending  58.1-662. (Patron-Lewis, HB 765 (Chapter 365); Crockett-Stark, HB 1090 (Chapter 285))
Communications sales and use tax; Tazewell County shall receive its share of tax revenues. Amending  58.1-662. (Patron-Puckett, SB 381 (Chapter 385))
Community development authorities; permitted to request locality levy and collect special tax on transient occupancy, food and beverages, and sales. Amending  15.2-5131 and 15.2-5158. (Patron-Ware, O., HB 343 (F); Ware, O., HB 359 (F))
Constitutional amendment; forest harvesting and silvicultural activity equipment exempt from taxation (first reference). Amending Section 6 of Article X. (Patron-Hurt, SJR 95 (C))
Constitutional amendment; limit on taxes or revenues and Revenue Stabilization Fund (second reference). Amending Section 8 of Article X. (Patron-O’Bannon, HJR 34 (Chapter 772); Barker, SJR 81 (Chapter 774))
Constitutional amendment; limit on taxes or revenues and Revenue Stabilization Fund (submitting to qualified voters). Amending Section 8 of Article X. (Patron-O’Bannon, HB 147 (Chapter 744); Barker, SB 362 (Chapter 606))
Constitutional amendment; property tax exemption for certain veterans (second reference). Adding Section 6-A in Article X. (Patron-O’Bannon, HJR 33 (Chapter 771); Puller, SJR 13 (Chapter 773))
Constitutional amendment; property tax exemption for certain veterans (submitting to qualified voters). Adding Section 6-A in Article X. (Patron-O’Bannon, HB 149 (Chapter 358); Bell, Richard P., HB 1270 (I) See HB149; Puller, SB 31 (Chapter 588))
Constitutional amendment; property tax relief for certain businesses (first reference). Amending Section 6 of Article X. (Patron-Stuart, SJR 69 (C))
Constitutional amendment; tax exemptions for buildings, etc., constructed or designed to conserve energy and natural resources (second reference). Amending Section 6 of Article X. (Patron-Petersen, SJR 25 (C))
Constitutional amendment; tax exemptions for buildings, etc., constructed or designed to conserve energy and natural resources (submitting to qualified voters). Amending Section 6 of Article X. (Patron-Petersen, SB 113 (C))
Cooperative Marketing Fund of Tourism Authority; dedicates revenues from soft drink excise tax and litter tax thereto. Amending 2.2-2319, 10.1-1422.01, 10.1-1422.03, 58.1-1705, 58.1-1710, and third enactment of Chapter 616, 1977 Acts. (Patron-Norment, SB 525 (F))
Declarations of estimated tax; changes date that farmers and fishermen must file. Amending  58.1-490. (Patron-Jones, HB 984 (F))
Disclosure of tax information; Tax Commissioner to disclose to Executive Director of Northern Virginia Transportation Commission. Amending  58.1-3. (Patron-Herring, HB 457 (Chapter 34))
Estate tax; dedication of revenues collected. Amending  32.1-127, 58.1-901, 58.1-902, 58.1-905, and 58.1-912. (Patron-Watts, HB 223 (F))
Estate tax; if there is no federal estate tax credit for taxes paid then tax rate is one-half of amount of federal credit as it existed on January 1, 1978. Amending  58.1-902. (Patron-Englin, HB 275 (F))
Estate tax; reinstates federal credit amount so that State will receive payments from those estates of persons dying on or after July 1, 2010. Amending  58.1-901, 58.1-902, 58.1-905, and 58.1-912; adding  58.1-901.1. (Patron-Petersen, SB 714 (F))
Food and beverage tax; adds Fairfax County to those that may impose. Amending  58.1-3833. (Patron-Surovell, HB 830 (F))
Food and beverage tax; all counties may impose. Amending 58.1-3833. (Patron-Morgan, HB 1138 (F))
Food and beverage tax; locality to set amount. Amending 58.1-3833, 58.1-3834, and 58.1-3842. (Patron-Quayle, SB 280 (F))
Foreclosure sales; trustee to pay taxes. Amending  55-59.4 and 58.1-3340. (Patron-Peace, HB 714 (Chapter 417))
Fuels taxes; annually adjusted. Amending  58.1-2217, 58.1-2249, 58.1-2701, and 58.1-2706. (Patron-Hanger, SB 343 (C))
Income tax, corporate; apportionment of income for manufacturers. Amending  58.1-422. (Patron-Byron, HB 1122 (F))
Income tax, corporate; clarifies addition required for royalty and similar payments made to an affiliated intangible holding company. Amending  58.1-402. (Patron-Whipple, SB 407 (F))
Income tax, corporate; eliminates for taxable years beginning on or after July 1, 2012. Repealing  58.1-400 through 58.1-422, 58.1-432 through 58.1-439.12:02, and 58.1-500 through 58.1-504. (Patron-McDougle, SB 671 (F))
Income tax, corporate; eliminates State tax for taxable years on and after January 1, 2010. Repealing  58.1-400 through 58.1-422, 58.1-432 through 58.1-439.12:02, and 58.1-500 through 58.1-504. (Patron-Purkey, HB 119 (F))
Income tax, corporate; lower rate for certain businesses. Amending  58.1-400. (Patron-Stuart, SB 325 (F))
Income tax, corporate; rate reduction for small businesses. Amending  58.1-400. (Patron-Comstock, HB 896 (I) See HB680; Vogel, SB 421 (F))
Income tax, corporate; reduces rate from 6 percent to 5.75 percent. Amending  58.1-400. (Patron-Cline, HB 860 (C))
Income tax, corporate; reduction of rate for up to three years for certain small businesses. Amending  58.1-400. (Patron-Bell, Richard P., HB 94 (C))
Income tax, corporate; Renewable Energy Job Creation tax credit. Adding  58.1-439.12:03. (Patron-Englin, HB 268 (I) See HB803; Keam, HB 1132 (I) See HB803)
Income tax, corporate; renewable energy products tax credit. Adding  58.1-439.12:03. (Patron-Nutter, HB 998 (C); Ruff, SB 657 (C))
Income tax, corporate; tax credit for investments in machinery or equipment by small businesses. Adding  58.1-439.12:03. (Patron-Keam, HB 1359 (I) See HB2)
Income tax, corporate and individual; credit for land conservation. Amending  58.1-512. (Patron-Scott, E.T., HB 632 (C); Watkins, SB 233 (Chapter 246))
Income tax, corporate and individual; green job tax credit. Adding  58.1-439.12:03. (Patron-Hanger, SB 623 (Chapter 722))
Income tax credits; landlords participating in housing choice voucher programs. Amending  36-55.63 and 58.1-435; adding 58.1-439.12:03. (Patron-McClellan, HB 764 (Chapter 520); McEachin, SB 458 (Chapter 608))
Income tax, individual; reporting requirements. Amending 58.1-1823. (Patron-Cox, J.A., HB 384 (Chapter 228))
Income tax, individual and corporate; tax credit to taxpayers for granting easements to recreation authority. Adding 58.1-439.12:03. (Patron-Morefield, HB 845 (C); Phillips, HB 1186 (I) See HB845)
Income tax laws; conformity to Internal Revenue Code. Amending 58.1-301. (Patron-Purkey, HB 614 (F); Stosch, SB 179 (C); Colgan, SB 545 (F))
Income tax, state; additional personal exemption for surviving spouse or head of household. Amending  58.1-322. (Patron-Carrico, HB 73 (C))
Income tax, state; changes filing date and estimated tax returns date. Amending  58.1-341, 58.1-490, and 58.1-491. (Patron-Ebbin, HB 1278 (F))
Income tax, state; deduction for military retirement pay. Amending  58.1-322. (Patron-Hugo, HB 981 (F))
Income tax, state; deduction for Virginia Military Family Relief Fund payments. Amending  58.1-322. (Patron-Johnson, HB 1231 (I) See HB1118)
Income tax, state; excludes from taxation all benefits paid into Virginia Military Family Relief Fund. (Patron-Herring, SB 619 (Chapter 391))
Income tax, state; exemption for any income taxed as a long-term capital gain for federal income tax purposes or taxed as investment services partnership interest income. Amending 58.1-322 and 58.1-402. (Patron-Herring, SB 428 (Chapter 802))
Income tax, state; exemption for any income taxed as long-term capital gain for federal income tax purposes related to qualified investment of technology and science start-up business. Amending  58.1-322 and 58.1-402. (Patron-Nixon, HB 523 (Chapter 830))
Income tax, state; green jobs tax credit. Adding  58.1-439.12:03. (Patron-Poindexter, HB 803 (Chapter 727))
Income tax, state; imposes surtax on taxable income to provide new source of revenue for localities. Amending  58.1-321, 58.1-461, 58.1-486.2, 58.1-3506, 58.1-3506.1, 58.1-3518, 58.1-3518.1, 58.1-3524, and 58.1-3912; adding  58.1-320.1, 58.1-490.1, and 58.1-3524.1. (Patron-Brink, HB 1155 (F); Colgan, SB 543 (F))
Income tax, state; increases deduction for organ donation. Amending  58.1-322. (Patron-Bell, Robert B., HB 910 (C))
Income tax, state; indexing to inflation rates, filing thresholds, personal exemptions, and standard deductions. Amending 58.1-320, 58.1-321, and 58.1-322. (Patron-LeMunyon, HB 784 (C))
Income tax, state; job creation tax credit. Adding  58.1-339.12. (Patron-Janis, HB 237 (F))
Income tax, state; long-term care insurance tax credit. Amending 58.1-339.11. (Patron-Garrett, HB 1050 (C); Martin, SB 310 (C))
Income tax, state; nonprofit charitable donations for Energy Star qualified products tax credit. Adding  58.1-339.12 and 58.1-439.12:03. (Patron-Kory, HB 1046 (F))
Income tax, state; provides tax credit to employers for expenses incurred in allowing employees to telework. Adding 58.1-439.12:03. (Patron-Lingamfelter, HB 47 (C); Rust, HB 745 (F); Keam, HB 1360 (I) See HB47)
Income tax, state; public school renovation tax credit. Adding 58.1-439.12:03. (Patron-Albo, HB 734 (C))
Income tax, state; Public/Private Education Investment Tax Credit, created. Adding  58.1-439.25 through 58.1-439.28. (Patron-Massie, HB 599 (F))
Income tax, state; remainder of revenues shall be transferred to Land Conservation Fund for distribution. Amending  58.1-513. (Patron-Ware, R.L., HB 447 (Chapter 229); Whipple, SB 264 (Chapter 248))
Income tax, state; renewable energy property and energy audit tax credit. Adding  58.1-331.1 and 58.1-431.1. (Patron-Kory, HB 1044 (F))
Income tax, state; small business investment tax credit. Adding 58.1-439.12:03. (Patron-Loupassi, HB 2 (C))
Income tax, state; voluntary contributions for nonprofit human services programs. Amending  58.1-344.3. (Patron-Hope, HB 425 (F))
Income tax, state and corporate; credit for electric energy facility producing electricity primarily from agricultural livestock waste nutrients. Adding  58.1-439.12:03. (Patron-Gilbert, HB 1341 (C); Hanger, SB 678 (C))
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 271 (F))
Information Technology; governance in State, substantive changes thereto as well as numerous technical changes. Amending 2.2-106, 2.2-225, 2.2-603, 2.2-1115.1, 2.2-1507, 2.2-1509.3, 2.2-2005, 2.2-2006, 2.2-2007, 2.2-2009, 2.2-2012, 2.2-2013, 2.2-2023, 2.2-2033, 2.2-2034, 2.2-2423, 2.2-4343, 23-38.88, 23-38.111, 23-77.4, 56-484.12, 56-484.13, 56-484.14, 56-484.15, 56-484.17, and 58.1-1840.1; adding  2.2-2035 through 2.2-2052 and 2.2-2699.5 through 2.2-2699.8; repealing  2.2-2008, 2.2-2010, 2.2-2011, 2.2-2014 through 2.2-2021, 2.2-2025 through 2.2-2030, 2.2-2031, 2.2-2457, 2.2-2458, and 2.2-2458.1. (Patron-Byron, HB 1035 (I) See HB1034)
Land preservation tax credit; Department of Conservation and Recreation to provide estimate of acres of land used for production agriculture and silviculture protected by donations of less-than-fee interests. Amending  58.1-512. (Patron-Hanger, SB 341 (Chapter 384))
Land preservation tax credit; nonprofit organizations that hold a conservation easement are ineligible to receive. Amending 58.1-512. (Patron-Pollard, HB 141 (Chapter 321))
Land preservation tax credit; verification of conservation value of certain donations. Amending  58.1-512. (Patron-Hanger, SB 661 (Chapter 265))
Land use taxation; requires a locality to adopt land use value assessment and taxation on all four classifications of land. Amending  58.1-3231. (Patron-Gilbert, HB 777 (C))
License fees and taxes, local; exempts campgrounds and bed and breakfast establishments. Amending  58.1-3703. (Patron-Lewis, HB 1356 (Chapter 648))
License tax credit; credit against state license tax liability on certain insurance companies for investments in State small business investment companies. Adding  58.1-2532 through 58.1-2551. (Patron-Merricks, HB 1384 (C))
License tax, state; credit for investment in small business investment companies. Adding  58.1-2532 through 58.1-2551. (Patron-McWaters, SB 733 (C))
Line of Duty Death and Health Benefits Trust Fund; established. Amending  9.1-401, 9.1-402, 9.1-404, 9.1-405, 56-484.12, and 58.1-1730; adding  9.1-400.1. (Patron-Englin, HB 661 (C); Quayle, SB 279 (F))
Line of Duty Death and Health Benefits Trust Fund; funding therefor. Amending  9.1-400, 56-484.12, and 58.1-1730. (Patron-Rust, HB 973 (F))
Lists of registered voters; disclosure to commissioners of the revenue and treasurers. Amending  24.2-405 and 24.2-407.1. (Patron-Obenshain, SB 137 (Chapter 452))
Local business license tax; payment of all taxes prior to license renewal or issuance. Amending  58.1-3700. (Patron-Ware, O., HB 364 (F))
Local government; use of portion of retail sales and use tax revenue for transportation purposes. Amending  15.2-826. (Patron-Petersen, SB 401 (C))
Machinery and tools; classification as intangible personal property, exemption from local tax. Amending  58.1-1101 and 58.1-3507. (Patron-Purkey, HB 613 (F))
Machinery and tools; tax exemption when used in production and industrial components used to create tangible personal products from recycled materials. Amending  58.1-301, 58.1-609.3, and 58.1-3661; adding  58.1-3508.4 and 59.1-547.1. (Patron-Marshall, D.W., HB 545 (F))
Major business facility job tax credit; businesses that create at least 50 qualified full-time jobs. Amending  58.1-439. (Patron-Kilgore, HB 624 (Chapter 363))
Major business facility job tax credit; reduces from 50 to 25 threshold amount of jobs that must be created in an enterprise zone or an economically distressed area. Amending  58.1-439. (Patron-Morefield, HB 853 (I) See HB624; Crockett-Stark, HB 1091 (I) See HB624; Hurt, SB 481 (I) See SB472)
Major business facility job tax credit; reduces number of qualified full-time jobs required. Amending  58.1-439. (Patron-Watkins, SB 472 (Chapter 469))
Major business facility job tax credit; reduces threshold amount of jobs that must be created. Amending  2.2-2309 and 58.1-439. (Patron-McWaters, SB 693 (I) See SB472)
Mass Transit Fund; increases percentage of Transportation Trust Fund revenues flowing therein. Amending  33.1-23.03:2 and 58.1-2425. (Patron-Kory, HB 1047 (F))
MEI Project Approval Commission; shall review financing for individual incentive packages, including those offering tax incentives for economic development. Amending  30-309, 30-310, and 30-312. (Patron-Colgan, SB 184 (Chapter 716))
Motion picture film production; provides income tax credits to any company with qualifying expenses of at least $250,000. Adding 58.1-439.12:03. (Patron-Cline, HB 861 (Chapter 419); Lucas, SB 257 (Chapter 599))
Motor fuels sales tax; defines gross sales and sales price for purposes of tax in Northern Virginia. Amending  58.1-1718.1. (Patron-Lingamfelter, HB 1329 (Chapter 441))
Motor fuels tax; allows DMV Commissioner to revoke licenses issued to persons who are found guilty of violating tax provisions. Amending  58.1-2204. (Patron-Pollard, HB 1362 (F))
Motor fuels tax; converts rates of taxation from cents per gallon to percentage rates. Amending  58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Scott, J.M., HB 1153 (F); Barker, SB 223 (F))
Motor fuels tax; rate increase or decrease each year using fuel efficiency index. Amending  58.1-2201, 58.1-2217, 58.1-2249, 58.1-2701, and 58.1-2706. (Patron-Petersen, SB 114 (F))
Motor fuels tax; Virginia Transportation Research Council to study desirability and feasibility of replacing with mileage-based fee predicated on vehicle-miles traveled in State. (Patron-Miller, J.C., SJR 94 (F))
Motor fuels tax rate increase; allocation of construction funds for primary highway system. Amending  33.1-23.2, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Watts, HB 230 (F))
Motorboat; a locality may, by ordinance, impose annual registration fee. Adding  29.1-711.1. (Patron-Locke, SB 217 (F))
Neighborhood Assistance Act Tax Credit; health clinic of locality providing free medical services using volunteer health practitioners eligible to receive. Amending  58.1-439.18. (Patron-Scott, J.M., HB 1224 (F))
Neighborhood assistance tax credits; changes definition of impoverished people for educational proposals. Amending 58.1-439.18. (Patron-Stosch, SB 633 (Chapter 164))
Nonprofit education organizations; tax credits for business donations that provide educational funding. Adding 58.1-439.12:03. (Patron-Obenshain, SB 133 (F))
Northern Virginia Transportation Authority Sales and Use Tax Fund; established. Amending  58.1-604.1, 58.1-608.3, and 58.1-614; adding  15.2-4838.01, 30-134.1, 58.1-603.1, 58.1-604.01, 58.1-802.2, and 58.1-2291 through 58.1-2296. (Patron-Rust, HB 971 (C))
Pass-through entities; penalties. Amending  58.1-486.2; adding 58.1-486.3. (Patron-Stosch, SB 178 (Chapter 120))
Pass-through entities; penalty for failure to file timely return. Amending  58.1-393.1, 58.1-394.1, and 58.1-395. (Patron-Stosch, SB 99 (F))
Personal property tax relief; deletes requirement that vehicle held in trust can qualify only if there is no more than one beneficiary. Amending  58.1-3523. (Patron-Watts, HB 228 (Chapter 499))
Personal property tax relief; removes weight limitation, so that certain trucks used for nonbusiness purposes are eligible. Amending  58.1-3523. (Patron-Pollard, HB 133 (F))
Probate tax; establishes fee on recordation of list of heirs or additional information regarding a person who died intestate. Amending  58.1-1718 and 58.1-3805; adding  58.1-1717.1. (Patron-Ruff, SB 692 (Chapter 266))
Property tax, local; separate classification for renewable energy manufacturing tangible personal property and improvements to real property. Amending  58.1-3506; adding  58.1-3221.4. (Patron-Ruff, SB 656 (Chapter 264))
Real property tax; notice of public hearing when locality’s assessment results in increase. Amending  58.1-3321. (Patron-Petersen, SB 121 (F))
Real property tax; permits localities to collect roll-back taxes not exceeding 10 years for nonconforming use. Amending 58.1-3237. (Patron-Toscano, HB 437 (F))
Real property tax; time to appeal assessments extended. Amending 58.1-3980. (Patron-Cole, HB 577 (F))
Real property tax assessment; Department of Taxation to establish qualifications for certification of all appraisers, etc., including education and training requirements. Amending 58.1-3258.1, 58.1-3259, 58.1-3295, 58.1-3331, 58.1-3374, and 58.1-3379. (Patron-Griffith, HB 430 (Chapter 552))
Real property tax assessments; appeals. Amending  58.1-3379 and 58.1-3984. (Patron-Iaquinto, HB 570 (F))
Real property tax classifications; adds Culpeper County to those localities permitted to have a different tax rate on improvements. Amending  58.1-3221.1. (Patron-Scott, E.T., HB 1247 (F))
Recordation fees; increases every deed, deed of trust, contract, or other instrument conveying an interest in real property. Amending  58.1-812 and 58.1-817. (Patron-May, HB 680 (F))
Respite Care Registry and Fund; Department for Aging to establish. Amending  2.2-714, 2.2-715, 2.2-716, and 58.1-344.3; adding 2.2-714.1. (Patron-Plum, HB 325 (I) See HB464; Herring, HB 464 (C))
Retail Sales and Use Tax; any county or city to levy additional tax for education purposes. Amending  58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, and 58.1-614. (Patron-Scott, J.M., HB 1150 (F))
Retail Sales and Use Tax; dealers selling and installing countertops shall be deemed retailers for purposes thereof. Amending  58.1-610. (Patron-Martin, SB 57 (Chapter 119))
Retail Sales and Use Tax; eliminates dealer discounts for communications sales and use tax, state cigarette tax, E-911 tax, tobacco products tax, tire recycling fee, fuels tax, etc. Amending  58.1-605, 58.1-606, 58.1-642, 58.1-1009, 58.1-1011, 58.1-1021.03, 58.1-1720, 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 1051 (F); Colgan, SB 542 (F))
Retail Sales and Use Tax; exemption on gold, silver, and platinum bullion costing over $1,000. Amending  58.1-609.1. (Patron-Miller, J.H., HB 683 (C))
Retail Sales and Use Tax; exemption on production of electricity from offshore winds. Amending  58.1-609.3. (Patron-Wagner, SB 392 (F))
Retail Sales and Use Tax; exemptions include certain computer equipment and enabling software. Amending  58.1-609.3 and 58.1-609.10. (Patron-O’Bannon, HB 302 (Chapter 826); Stosch, SB 130 (Chapter 784))
Retail Sales and Use Tax; exemptions include portable pet carriers to list of hurricane preparedness items. Amending  58.1-611.3. (Patron-Blevins, SB 725 (F))
Retail Sales and Use Tax; exempts solar photovoltaic systems, solar thermal systems, and wind-powered electrical generators purchased for installation on residential real property. Amending  58.1-602, 58.1-609.1, and 58.1-610. (Patron-Deeds, SB 174 (F))
Retail Sales and Use Tax; increases distribution to Transportation Trust Fund. Amending  58.1-602 and 58.1-638. (Patron-Obenshain, SB 132 (F))
Retail Sales and Use Tax; increases rate on motor fuels in Northern Virginia. Amending  58.1-1720. (Patron-Englin, HB 269 (F))
Retail Sales and Use Tax; lowers new job threshold to receive exemption for certain computer equipment used in large data centers. Amending  58.1-609.10. (Patron-Crockett-Stark, HB 1298 (Chapter 866))
Retail Sales and Use Tax; requires dealer to register if sufficient business activity within State. Amending  58.1-612. (Patron-Hanger, SB 660 (F))
Retail Sales and Use Tax; taxes on room rentals. Amending 58.1-602, 58.1-3819, 58.1-3820 through 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 265, 1977 Acts, and Chapter 436, 1990 Acts; adding  58.1-3818.8. (Patron-Whipple, SB 452 (C))
Retail Sales and Use Tax; taxes on room rentals. Amending 58.1-602, 58.1-3819, 58.1-3820 through 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 265, 1977 Acts, and Chapter 436, 1990 Acts; adding  58.1-604.7 and 58.1-3818.8. (Patron-Brink, HB 791 (F); Barlow, HB 893 (F))
Retail Sales and Use Tax Act; conforms State sales and use tax laws to provisions of Streamlined Sales and Use Tax Agreement. Amending  58.1-600, 58.1-601, 58.1-602, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-610, 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 58.1-610.1. (Patron-Hanger, SB 340 (C))
Richmond, City of; tax amnesty program established. (Patron-McClellan, HB 796 (Chapter 200))
Sales and use and business, professional, and occupational license taxes; exemptions for certain aviation companies. Amending 58.1-609.3 and 58.1-3703. (Patron-Gear, HB 1347 (F))
Short-term rental property; local government may tax or impose tax. Amending  58.1-3500, 58.1-3510.4, 58.1-3510.6, 58.1-3704, and 58.1-3706. (Patron-Lohr, HB 1301 (Chapter 295))
Short-term rental property; local government to exempt from such tax any person engaged in rental business whose gross proceeds were not in excess of $25,000. Adding  58.1-3510.6:1. (Patron-Hanger, SB 662 (I) See SB355)
Short-term rental property; shall constitute a classification of merchants’ capital separate from other classifications of merchants’ capital, locality may tax. Amending  58.1-3500, 58.1-3510.4, 58.1-3510.6, 58.1-3704, and 58.1-3706. (Patron-Obenshain, SB 355 (Chapter 255))
State Tax Expenditure Report; State Tax Commissioner to issue annually and post on its website. Amending  58.1-202; repealing second enactment of Chapter 874, 1996 Acts. (Patron-Englin, HB 355 (Chapter 379))
State taxes, delinquent; persons appointed by State to collect shall be compensated. Amending  58.1-1803. (Patron-Brink, HB 1314 (F); Miller, J.C., SB 663 (C))
Surcharge on fuels sales; authorizes locality to impose a one percent surcharge on motor fuels sold in city or county. Adding  58.1-3844 through 58.1-3849. (Patron-Petersen, SB 115 (C))
Tax preferences; Joint Legislative Audit and Review Commission to study effectiveness. (Patron-Howell, SJR 21 (P))
Tax returns; electronic filing by certain tax preparers, employers, and dealers. Amending  58.1-9, 58.1-478, and 58.1-615. (Patron-Kory, HB 1045 (Chapter 36); Stosch, SB 357 (Chapter 151))
Taxation, Department of; limiting contact with taxpayers via email. Amending  58.1-9. (Patron-Carr, HB 837 (Chapter 635))
Taxation, new and increased; additional revenues to be appropriated for funding Standards Of Quality. Amending  58.1-320, 58.1-322, 58.1-422, 58.1-512, 58.1-602, 58.1-612, 58.1-901, 58.1-902, and 58.1-905; adding  58.1-422.01, 58.1-422.1 through 58.1-422.6, 58.1-604.7, 58.1-604.8, and 58.1-901.1. (Patron-Locke, SB 705 (F))
Taxes, state; reduces period of limitation for collection from 20 to 10 years. Amending  58.1-1802.1. (Patron-Cole, HB 17 (Chapter 30))
Tobacco products tax; tax on moist snuff shall be computed based on net weight as listed by manufacturer. Amending  58.1-1021.01, 58.1-1021.02, and 58.1-1021.03; adding  58.1-1021.02:1. (Patron-Kilgore, HB 626 (Chapter 191); Watkins, SB 478 (Chapter 804))
Transient occupancy tax; adds Alleghany County to those that may impose. Amending  58.1-3819. (Patron-Shuler, HB 370 (Chapter 505))
Transient occupancy tax; any county may levy tax on single-family residences. Amending  58.1-3819. (Patron-Hanger, SB 342 (F))
Transient occupancy tax; Fairfax County limitations. Adding 58.1-3824.1. (Patron-Rust, HB 972 (Chapter 116))
Transient occupancy tax; increase in Fairfax County after July 1, 2010. Adding  58.1-3824.1. (Patron-Howell, SB 218 (Chapter 660))
Transportation; provides new and increased taxes, tolls, etc., and general fund revenues for funding. Amending  33.1-23.03:1, 33.1-23.03:10, 58.1-638, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2402, 58.1-2425, 58.1-2701, and 58.1-2706; adding 33.1-391.17, 33.1-391.18, 33.1-391.19, 58.1-2288.1, and 67-301. (Patron-Miller, J.C., SB 684 (F))
Transportation Board; may allocate funds in Mass Transit Fund for capital purposes to transit operating assistance. Amending 58.1-638. (Patron-Hope, HB 421 (Chapter 113))
Transportation funding; creates additional sources of revenue by increasing motor vehicle sales and use tax. Amending 33.1-23.03:1, 58.1-339.8, 58.1-611.1, 58.1-2289, 58.1-2402, and 58.1-2425; adding  33.1-23.1:01 and 58.1-2288.1. (Patron-Edwards, SB 164 (F))
Transportation funding and administration; provides funding in Hampton Roads, Northern Virginia, Richmond Highway Construction District, Staunton Highway Construction District, and Salem Highway Construction District. Amending  15.2-4838.1 and 15.2-4840; adding  15.2-4841 and 33.1-391.17 through 33.1-391.24; repealing  58.1-1724.2, 58.1-1724.4, and thirteenth and eighteenth enactments of Chapter 896, 2007 Acts. (Patron-Oder, HB 404 (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 22.1-286. (Patron-May, HB 669 (Chapter 629); Vogel, SB 413 (Chapter 386); Herring, SB 557 (I) See SB413)
Virginia Capitol Preservation Foundation; added to list of organizations that may receive contributions of taxpayer refunds. Amending  58.1-344.3. (Patron-Colgan, SB 669 (Chapter 690))
Virginia Free File program; Tax Commissioner to establish and model after Internal Revenue Service Free File program. (Patron-Byron, HB 1349 (Chapter 535))
Virginia Military Family Relief Fund; State policy to exclude from taxation payments made from Fund. (Patron-Stolle, HB 1118 (Chapter 287))
Virginia Waterways Clean Up and Consumer Choice Act; paper and plastic bag fee. Adding  58.1-1734, 58.1-1735, and 58.1-1736. (Patron-Ebbin, HB 1115 (F))
2010 Session 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 06/16/10