TAXATION Patron names are linked to a list of legislation sponsored by the member

Bill numbers are linked to the summary of the bill

TAXATION

Accounts, commissioners of; fees. Amending § 26-24. (Patron-Wardrup, HB 1169)

Admissions tax; authorized in Loudoun and Prince William Counties. Amending § 58.1-3818. (Patron-Callahan, HB 723; Waddell, SB 383)

Bail bond companies; capital and collateral requirements. Amending §§ 19.2-152.1 and 58.1-3724. (Patron-Robinson, HB 959)

Business facility job tax credit; provisions. Amending § 58.1-439. (Patron-Cranwell, HB 305)

Business, professional and occupational license (BPOL) tax; certain reimbursements excluded from gross receipts. Amending § 58.1-3732. (Patron-Hall, HB 809)

Business, professional and occupational license (BPOL) tax; changes base for tax purpose from gross receipts to net receipts. Amending §§ 58.1-3705, 58.1-3706 and 58.1-3732. (Patron-Dillard, HB 383)

Business, professional and occupational license (BPOL) tax; excludes certain research and development revenues. Amending §§ 58.1-3703 and 58.1-3706. (Patron-Puller, HB 1460)

Business, professional and occupational license (BPOL) tax; excludes equipment used for processing iron, steel or non-ferrous metallic scrap into metal products. Amending § 58.1-3703. (Patron-Cantor, HB 1542)

Business, professional and occupational license (BPOL) tax; excludes software manufacturers and systems integrators. Amending § 58.1-3703. (Patron-Scott, HB 1497)

Business, professional and occupational license (BPOL) tax; exemption for venture capital funds. Amending § 58.1-3703. (Patron-Watts, HB 679)

Business, professional and occupational license (BPOL) tax; uniform ordinance to be used by local governments. Amending §§ 58.1-3700, 58.1-3701, 58.1-3703, 58.1-3706, 58.1-3708 and 58.1-3732; adding §§ 58.1-3700.1 and 58.1-3703.1; repealing §§ 58.1-3707 and 58.1-3725. (Patron-Brickley, HB 293; Stosch, SB 283; Chichester, SB 587)

Children from low-income families; joint subcommittee to study methods for providing tax incentives to "for-profit" child care centers and providers who offer scholarships or reduced prices thereto, appropriation. (Patron-Puller, HJR 137)

Churches; taxation of leasehold interests. Amending § 58.1-3203. (Patron-Purkey, HB 217)

Cigarette tax; counties authorized to increase rate. Amending § 58.1-3830; repealing § 58.1-3831. (Patron-Darner, HB 1150)

Cigarette tax; eliminates tax stamp and discount. Amending §§ 58.1-1000, 58.1-1001, 58.1-1003, 58.1-1008, 58.1-1010, 58.1-1011, 58.1-1014, 58.1-1018, 58.1-1019, 58.1-3830 and 58.1-3832; repealing §§ 58.1-1004, 58.1-1006, 58.1-1009, 58.1-1012, 58.1-1013, 58.1-1015 and 58.1-1017. (Patron-Watkins, HB 610; Miller, K.G., SB 169)

Cigarette tax; levy in Accomack and Northampton Counties. Amending § 58.1-3831. (Patron-Bloxom, HB 1435)

Cigarette Tax Act; created, revenue deposited into Public Education Disparity Reduction Fund. Adding §§ 58.1-1023 through 58.1-1028. (Patron-Plum, HB 814)

Coal and gas road improvement tax; use for water development. Amending § 58.1-3713; adding § 58.1-3713.01. (Patron-Wampler, SB 347)

Coal Tax Credits on Southwest Virginia, Economic Impact of; Report of Southwest Office of University of Virginia's Weldon Cooper Center for Public Service (Chapter 775, 1995 Acts). (HD 7)

Coalfield employment enhancement tax credit; increased, alters allocation, etc. Amending § 58.1-439.2. (Patron-Cranwell, HB 1454; Reasor, SB 539)

Commissioners of accounts and general receivers; joint subcommittee to study duties, responsibilities and requirements thereof, appropriation. (Patron-Reasor, SJR 63)

Common carriers of property by motor vehicle; State Corporation Commission will no longer assess rolling stock tax thereon. Amending §§ 58.1-2600 and 58.1-2660. (Patron-Waddell, SB 629)

Commonwealth Transportation Fund; accrual of interest. Amending §§ 5.1-51, 46.2-206, 58.1-2146, 58.1-2425 and 58.1-2701. (Patron-Harris, HB 1402; Colgan, SB 390)

Computer equipment, programmable; classification for business personal property tax purposes. Amending § 58.1-3503. (Patron-Almand, HB 678)

Constitutional amendment; exemption from local real property taxation (first reference). Amending Section 6 of Article X. (Patron-Deeds, HJR 66)

Contractors using landscaping materials; imposition of license tax, such materials exempt from sales tax. Amending § 58.1-3714. (Patron-May, HB 1492)

Diesel fuel or liquefied gas; refund of fuel tax on purchases for consumption. Amending §§ 58.1-2114, 58.1-2144.1, 58.1-2700, 58.1-2700.1, 58.1-2701, 58.1-2702, 58.1-2706 and 58.1-2711. (Patron-Parrish, HB 274)

Domestic wages; Employment Commission to develop alternative wage-reporting system for federal income purposes. (Patron-Hargrove, HB 1158; O'Brien, HB 1259)

Driver's license; suspension for failure to pay certain delinquent state taxes. Adding § 46.2-395.1. (Patron-Miller, K.G., SB 268)

Electric public utilities; payment of income tax. Amending §§ 58.1-401 and 58.1-2626. (Patron-Cranwell, HB 56)

Emergency telephone service, enhanced (E-911); local tax. Amending § 58.1-3813. (Patron-Jackson, HB 1075)

Enterprise zones; tax credits. Amending §§ 59.1-280 and 59.1-280.1. (Patron-Rhodes, HB 767)

Federal and military retirees; provisions for those missing deadline for opting out of Harper settlement. (Patron-Brickley, HB 803)

Federal and military retirees; Tax Commissioner authorized to determine which taxpayers were denied participation in Harper v. Department of Taxation case settlement due to missing deadline for filing. (Patron-Ingram, HB 198; Marye, SB 7; Saslaw, SB 110)

Federal and military retirees; Tax Commissioner authorized to enter into settlement agreements with those denied participation in Federal Retiree Settlement Act or Program. (Patron-Brickley, HB 292)

Freedom of Information Act; access and release of tax and employment information. Amending §§ 2.1-342, 58.1-3 and 60.2-114. (Patron-Norment, SB 363)

Income tax, local; increased with reduction of local real estate tax rate. Amending §§ 58.1-540 and 58.1-548; repealing § 58.1-549. (Patron-Van Yahres, HB 1410)

Income tax, state; amount for personal exemption increased, eliminates additional exemption for persons over 65. Amending § 58.1-322. (Patron-Watkins, HB 1469)

Income tax, state; annual indexing of personal and dependent exemptions. Amending § 58.1-322. (Patron-McClure, HB 1227)

Income tax, state; capital gains exclusion and rollover. Adding § 58.1-322.3. (Patron-O'Brien, HB 1260)

Income tax, state; contract with collectors or collection agencies for collection of those delinquent. Amending § 58.1-1803. (Patron-Watkins, HB 402; Colgan, SB 157)

Income tax, state; credit for agricultural best management practices. Adding §§ 58.1-339.2 and 58.1-439.4. (Patron-Phillips, HB 1222)

Income tax, state; credit for caregivers of relatives. Adding § 58.1-339.2. (Patron-Wilkins, HB 1269; Hall, HB 1519)

Income tax, state; credit for day-care facility investment. Adding § 58.1-439.4. (Patron-Johnson, HB 720)

Income tax, state; credit for earned income. Adding § 58.1-339.2. (Patron-Puller, HB 1461; Gartlan, SB 619)

Income tax, state; credit for educational economic enhancement. Adding §§ 58.1-339.2 and 58.1-439.4. (Patron-Kilgore, HB 726)

Income tax, state; credit for historic rehabilitation. Adding § 58.1-339.2. (Patron-Cranwell, HB 1453)

Income tax, state; credit for political candidate contribution. Adding § 58.1-339.2. (Patron-Dillard, HB 779)

Income tax, state; credit for purchase of advanced technology pesticide and fertilizer application equipment. Amending §§ 58.1-337 and 58.1-436. (Patron-Katzen, HB 1215)

Income tax, state; credit for qualifying equity and subordinated debt investments in small business ventures. Adding § 58.1-339.2. (Patron-Hall, HB 810)

Income tax, state; credit for retired teachers who volunteer in public schools. Adding § 58.1-339.2. (Patron-Parrish, HB 1166)

Income tax, state; credits for purchase of machinery and equipment for processing recyclable materials. Amending §§ 58.1-338, 58.1-445.1 and Chapter 202, 1995 Acts. (Patron-Davies, HB 297)

Income tax, state; credits on income paid to other states on certain capital gains. Amending § 58.1-332. (Patron-Behm, HB 1480)

Income tax, state; credits on income paid to other states, regardless of character of income. Amending § 58.1-332. (Patron-Rhodes, HB 784)

Income tax, state; credits paid to other states from lottery prizes. Amending § 58.1-332. (Patron-Grayson, HB 1536)

Income tax, state; deduction for higher education tuition expenses. Amending § 58.1-322; adding § 58.1-322.3. (Patron-Stolle, SB 473)

Income tax, state; deductions include Bosnia military service pay. Amending §§ 58.1-322, 58.1-344, 58.1-344.1, 58.1-491.1 and 58.1-905. (Patron-Cox, HB 450)

Income tax, state; deductions include military basic pay. Amending § 58.1-322. (Patron-Cox, HB 449)

Income tax, state; defers effective date of additional withholding allowances. Amending second enactment of Chapters 139 and 147, 1994 Acts. (Patron-Watkins, HB 1475; Walker, SB 415)

Income tax, state; electronic filing of returns. Amending § 58.1-9. (Patron-Rhodes, HB 766; Miller, K.G., SB 166)

Income tax, state; extends check-off contribution to Open Space Recreation and Conservation Fund. Amending § 58.1-345.1. (Patron-Katzen, HB 1212; Waddell, SB 606)

Income tax, state; extends check-off contribution to political party. Amending § 58.1-346. (Patron-Scott, HB 1140)

Income tax, state; extends sunset date on tax credits for rent reductions on dwelling units occupied by low-income tenants who are elderly or disabled. Amending § 58.1-339. (Patron-Diamonstein, HB 1503)

Income tax, state; filing of unemployment compensation tax on tax return. Adding § 58.1-341.2. (Patron-Earley, SB 261)

Income tax, state; increases amount for personal exemptions. Amending § 58.1-322. (Patron-Dudley, HB 1082; Miller, K.G., SB 196)

Income tax, state; notification to taxpayer when final determination is made. Amending § 58.1-1823. (Patron-Marshall, HB 681)

Income tax, state; payment by electronic funds transfer. Amending § 58.1-9; adding § 58.1-202.1. (Patron-Rhodes, HB 1271; Stosch, SB 282)

Income tax, state; reassessment and refund upon filing of an amended return or payment of an assessment. Amending § 58.1-1823. (Patron-Johnson, HB 583; Schrock, SB 182)

Income tax, state; subtractions include certain income from pensions, IRAs, annuities, retirement programs, etc., from other states. Amending § 58.1-322. (Patron-Dickinson, HB 875)

Income tax, state; subtractions include income of poll workers. Amending § 58.1-322. (Patron-Fisher, HB 187)

Income tax, state; subtractions include military pay and allowances earned for service in former Yugoslavia, filing of late returns, etc. Amending §§ 58.1-322, 58.1-344, 58.1-344.1, 58.1-491.1 and 58.1-905. (Patron-Grayson, HB 668)

Income tax, state; tax credit for employers who provide day-care facilities near work site for children or dependants of employees. Adding § 58.1-438.2. (Patron-Kilgore, HB 576)

Income tax, state; tax credits for parents who care for their children at home. Adding § 58.1-339.2. (Patron-Woodrum, HB 223)

Income tax, state; taxation of nonresidents in a small business corporation (S corporation). Amending § 58.1-325. (Patron-McDonnell, HB 1285)

Insurance companies; assessment of fees by State Corporation Commission for Flood Prevention and Protection Assistance Fund, for HEAT program, etc. Amending §§ 38.2-402, 38.2-4319 and 58.1-2508. (Patron-Chichester, SB 146)

Insurance companies; select committee of House and Senate to examine Virginia's gross receipts tax imposed thereon and ensure that it is equitable and competitive with other states, appropriation. (Patron-Howell, HJR 202)

Job creation tax credit; provisions. Adding § 58.1-439.4. (Patron-Reynolds, HB 249)

Leased vehicles; DMV to study means of obtaining data on names and addresses of vehicle lessees and localities in which such vehicles are garaged or parked for dissemination of this information to local commissioners of revenue or directors of finance. (Patron-Hull, HJR 107)

Lottery; prohibits Lottery Director from entering into lottery contracts and prohibits Lottery Board from adopting regulations permitting "keno" and "powerball". Amending §§ 58.1-4002, 58.1-4006 and 58.1-4007. (Patron-Putney, HB 474; Clement, HB 663)

Lottery; prohibits Lottery Director from entering into lottery contracts and prohibits Lottery Board from adopting regulations permitting "keno" and "powerball". Amending §§ 58.1-4006 and 58.1-4007. (Patron-Forbes, HB 990)

Lottery; prohibits Lottery Director from entering into lottery contracts and prohibits Lottery Board from adopting regulations permitting "keno", limits frequency of games. Amending §§ 58.1-4006 and 58.1-4007. (Patron-Orrock, HB 458)

Lottery; prohibits Lottery Director from entering into lottery contracts and prohibits Lottery Board from adopting regulations permitting "powerball". Amending §§ 58.1-4006 and 58.1-4007. (Patron-Bryant, HB 1162)

Lottery games; license required for "instant ticket" games or contests. Adding § 58.1-4019.1. (Patron-Bryant, HB 1161; Benedetti, SB 19)

Lottery prizes; payment into Literary Fund those unclaimed, provisions if claimant in active military service. Amending § 58.1-4020. (Patron-Dickinson, HB 548)

Lottery prizes; payment of winnings to certain persons, identification of persons receiving such prizes, etc. Amending § 58.1-4019. (Patron-Benedetti, SB 627)

Low-income housing credit; defers tax credit program. Amending §§ 36-55.63, 58.1-336 and 58.1-435. (Patron-Watkins, HB 1474; Walker, SB 421)

Motor Carriers, Taxation of Equipment of; Report of Joint Subcommittee (SJR 366, 1995). (SD 30)

Motor fuels and special fuels; taxation. Adding §§ 15.1-1358.01 and 15.1-1358.2:1. (Patron-Orrock, HB 1198)

Motor Fuels Tax Act; provisions. Amending §§ 58.1-2101, 58.1-2107, 58.1-2111, 58.1-2119, 58.1-2122 and 58.1-2128. (Patron-Parrish, HB 418)

Motor vehicle fuel sales tax; additional levy in Northern Virginia Transportation Construction District. Amending § 33.1-268; adding §§ 58.1-3851 through 58.1-3857. (Patron-Waddell, SB 622)

Motor vehicle fuel sales tax; increase to be used for repair to bridges. Amending §§ 58.1-2105, 58.1-2113, 58.1-2116, 58.1-2122 and 58.1-2124. (Patron-Guest, HB 1386)

Motor vehicle fuel sales tax; increased in Peninsula and Tidewater Transportation Districts, and localities serviced by James City County Transit. Amending §§ 58.1-1720, 58.1-1721 and 58.1-1724. (Patron-Crittenden, HB 1364)

Motor vehicle fuel sales tax; increased in Roanoke City and any adjacent county or city. Amending §§ 58.1-1720 and 58.1-1724. (Patron-Edwards, SB 570)

Motor Vehicle Sales and Use Tax; dealer's processing fee subject thereto. Amending § 58.1-2402. (Patron-Guest, HB 631)

Motor Vehicle Sales and Use Tax; reduces taxable price of motor vehicle when value of another vehicle taken in trade. Amending §§ 58.1-2401 and 58.1-2405. (Patron-Goode, SB 48)

Motor Vehicle Sales and Use Tax; refund for vehicles returned to dealership offering money-back guarantees. Amending § 58.1-2423. (Patron-Cantor, HB 171)

Neighborhood Assistance Act; name changed to Neighborhood Assistance and Family Savings Act of 1996, provides tax credits to low-income families. Amending §§ 58.1-322, 58.1-333, 58.1-430, 63.1-320 through 63.1-324, third enactment of Chapter 407, 1986 Acts and fourth enactment of Chapter 779, 1995 Acts; adding §§ 63.1-323.1 and 63.1-323.2. (Patron-Howell, HB 1045; Earley, SB 567)

Oysters; extends prohibition on imposition of inspection tax. Amending § 28.2-539. (Patron-Murphy, HB 366)

Personal property, intangible; certain office equipment designated as capital. Amending § 58.1-1101. (Patron-DeBoer, HB 741)

Personal property, tangible; allows commissioners of revenue to accept late certifications from volunteer public safety workers. Amending § 58.1-3506. (Patron-Martin, SB 186)

Personal property, tangible; classification of vehicles leased by volunteer rescue squad and firefighter personnel. Amending § 58.1-3506. (Patron-Howell, SB 108; Waddell, SB 203)

Personal property, tangible; localities may exclude from proration of tax on motor carriers engaged in interstate commerce. Amending § 58.1-3516. (Patron-Waddell, SB 630)

Personal property, tangible; motor carrier transportation property designated a separate class of property. Amending § 58.1-3506. (Patron-Waddell, SB 631)

Personal property tax returns; filing for trailers and boats. Amending § 58.1-3518.1. (Patron-Rhodes, HB 760)

Personal property tax, tangible; Revenue Resources Subcommittee of Senate Finance Committee to study reduction or elimination thereof. (Patron-Colgan, SR 17)

Property exempt from taxation; includes Appalachian Educational Communications Corporation. Adding § 58.1-3650.650. (Patron-Wampler, SB 33)

Property exempt from taxation; includes Birdsong Trust Fund. Adding § 58.1-3650.650. (Patron-Nelms, HB 145)

Property exempt from taxation; includes Bruton Park Home, Inc., and Colony Pines Residents' Association, Inc. Adding §§ 58.1-3650.650 and 58.1-3650.651. (Patron-Hamilton, HB 64)

Property exempt from taxation; includes Cape Charles Historical Society, Inc. Adding § 58.1-3650.650. (Patron-Bloxom, HB 250)

Property exempt from taxation; includes Cedarwoods Residential, Inc. Adding § 58.1-3650.650. (Patron-Watkins, HB 11)

Property exempt from taxation; includes Chase City Community Services, Inc. Adding § 58.1-3650.650. (Patron-Ruff, HB 101)

Property exempt from taxation; includes Child Abuse Center, Inc. Adding § 58.1-3650.650. (Patron-Walker, SB 119)

Property exempt from taxation; includes Crisis Pregnancy Center of Roanoke Valley, Inc. Adding § 58.1-3650.650. (Patron-Thomas, HB 66)

Property exempt from taxation; includes Culpeper Cavalry Museum, Inc. Adding § 58.1-3650.650. (Patron-Davies, HB 137)

Property exempt from taxation; includes Designated Drivers Association, Inc. Adding § 58.1-3650.650. (Patron-Nixon, HB 245)

Property exempt from taxation; includes E-Tron Systems, Inc. Adding § 58.1-3650.650. (Patron-Woods, SB 118)

Property exempt from taxation; includes Family and Child Services of Washington, D.C., Inc. Adding § 58.1-3650.650. (Patron-Katzen, HB 51)

Property exempt from taxation; includes Family Life Services of Southern Virginia, Inc. Adding § 58.1-3650.650. (Patron-Clement, HB 240; Hawkins, SB 13)

Property exempt from taxation; includes George C. Marshall Home Preservation Fund, Inc. Adding §§ 58.1-3650.650 and 58.1-3650.651. (Patron-Waddell, SB 111)

Property exempt from taxation; includes Giles County Partnerships for Excellence Foundation, Inc. Adding § 58.1-3650.650. (Patron-Baker, HB 151)

Property exempt from taxation; includes Habitat for Humanity in Roanoke Valley, Inc. Adding § 58.1-3650.650. (Patron-Woodrum, HB 220)

Property exempt from taxation; includes Habitat for Humanity in the Roanoke Valley, Inc., and Crisis Pregnancy Center of Roanoke Valley, Inc. Adding §§ 58.1-3650.650 and 58.1-3650.651. (Patron-Edwards, SB 75)

Property exempt from taxation; includes Iverson Properties, Inc., Terjo Properties, Inc., and Winters Hill Properties, Inc. Adding §§ 58.1-3650.650, 58.1-3650.651 and 58.1-3650.652. (Patron-Nixon, HB 193)

Property exempt from taxation; includes Jefferson Area Board for the Aging, Inc. Adding § 58.1-3650.650. (Patron-Couric, SB 74)

Property exempt from taxation; includes Kent Gardens Recreational Club. Adding § 58.1-3650.650. (Patron-Scott, HB 166)

Property exempt from taxation; includes Loudoun Hospital Center. Adding § 58.1-3650.650. (Patron-Mims, HB 109)

Property exempt from taxation; includes Louisa County Library Foundation. Adding § 58.1-3650.650. (Patron-Houck, SB 105)

Property exempt from taxation; includes Louisa County Library Foundation, Shenandoah Valley Community Residences, Inc., Special Love, Inc., Cedarwoods Residential, Inc., Windmore Foundation of the Arts, Rapidan Habitat for Humanity, Inc., Purcellville Preservation Association, Save the Railroad Station, Inc., Serve, Inc., Family and Child Services of Washington, D.C., Inc., Bruton Park Home, Inc., Colony Pines Residents' Association, Inc., Crisis Pregnancy Center of Roanoke Valley, Inc., Menokin Foundation, Inc., Serenity House Substance Abuse Recovery Program, Inc., Mid-Atlantic Teen Challenge, Inc., Saddler Home, Inc., Chase City Community Services, Inc., Loudoun Hospital Center, Richmond Metropolitan Habitat for Humanity, Inc., Pamplin Foundation, Wayside Museum of American History and Arts, Culpeper Cavalry Museum, Inc., Birdsong Trust Fund, Wesley Agape House, Inc., Kent Gardens Recreational Club, Inc., Iverson Properties, Inc., Terjo Properties, Inc., Winters Hill Properties, Inc., Habitat for Humanity in the Roanoke Valley, Inc., Family Life Services of Southern Virginia, Inc., Cape Charles Historical Society, Inc., Oxbow Human Services Consortium, Inc., John Paul I Knights of Columbus, and E-TRON Systems, Inc. Adding §§ 58.1-3650.650 through 58.1-3650.684. (Patron-Dickinson, HB 44)

Property exempt from taxation; includes Menokin Foundation, Inc. Adding § 58.1-3650.650. (Patron-Murphy, HB 72)

Property exempt from taxation; includes Mid-Atlantic Teen Challenge, Inc. Adding § 58.1-3650.650. (Patron-Diamonstein, HB 77; Maxwell, SB 69)

Property exempt from taxation; includes Northern Virginia Resource Center for Deaf and Hard of Hearing Persons. Adding § 58.1-3650.650. (Patron-Plum, HB 81)

Property exempt from taxation; includes Our Lady Of Hope Health Center, Inc. Adding § 58.1-3650.650. (Patron-Stosch, SB 3)

Property exempt from taxation; includes Oxbow Project. Adding § 58.1-3650.650. (Patron-Phillips, HB 255)

Property exempt from taxation; includes Pamplin Foundation. Adding § 58.1-3650.650. (Patron-DeBoer, HB 130)

Property exempt from taxation; includes Pathway Visions, Inc. Adding § 58.1-3650.650. (Patron-Gartlan, SB 99)

Property exempt from taxation; includes Prince William County Chapter of John Paul I Knights of Columbus Charity Corporation. Adding § 58.1-3650.650. (Patron-Brickley, HB 287)

Property exempt from taxation; includes Purcellville Preservation Association. Adding § 58.1-3650.650. (Patron-May, HB 46)

Property exempt from taxation; includes Rapidan Habitat for Humanity, Inc., Our Lady of Hope Health Center, Inc., Family Life Services of Southern Virginia, Inc., Appalachian Educational Communications Corporation, Mid-Atlantic Teen Challenge, Inc., Virginia Peninsula Shelter for Abused Children, Inc., t/a Safehaven, Triad Foundation, Inc., Jefferson Area Board for the Aging, Inc., Habitat for Humanity in the Roanoke Valley, Inc., Crisis Pregnancy Center of Roanoke Valley, Inc., Richmond Metropolitan Habitat for Humanity, Inc., St. Chivas Corporation, Pathway Visions, Inc., Louisa County Library Foundation, and George C. Marshall Home Preservation Fund, Inc. Adding §§ 58.1-3650.650 through 58.1-3650.665. (Patron-Houck, SB 104)

Property exempt from taxation; includes Raymond Dickerson. Adding § 58.1-3650.650. (Patron-Abbitt, HB 211)

Property exempt from taxation; includes Richmond Metropolitan Habitat for Humanity, Inc. Adding § 58.1-3650.650. (Patron-Reid, HB 127; Stosch, SB 82)

Property exempt from taxation; includes Saddler Home, Inc. Adding § 58.1-3650.650. (Patron-Diamonstein, HB 78)

Property exempt from taxation; includes Save the Railroad Station, Inc. Adding § 58.1-3650.650. (Patron-May, HB 47)

Property exempt from taxation; includes Serenity House Substance Abuse Recovery Program, Inc. Adding § 58.1-3650.650. (Patron-Diamonstein, HB 76)

Property exempt from taxation; includes Serve, Inc. Adding § 58.1-3650.650. (Patron-Howell, HB 49)

Property exempt from taxation; includes Shenandoah Valley Community Residences, Inc., and Special Love, Inc. Adding §§ 58.1-3650.650 and 58.1-3650.651. (Patron-Guest, HB 2; Sherwood, HB 178)

Property exempt from taxation; includes St. Chivas Corporation. Adding § 58.1-3650.650. (Patron-Reasor, SB 91)

Property exempt from taxation; includes Triad Foundation, Inc. Adding § 58.1-3650.650. (Patron-Maxwell, SB 73)

Property exempt from taxation; includes Virginia Beach Technical, and Career Education Foundation, Inc. Adding § 58.1-3650.650. (Patron-Tata, HB 271)

Property exempt from taxation; includes Virginia Peninsula Shelter for Abused Children, Inc. t/a Safehaven. Adding § 58.1-3650.650. (Patron-Maxwell, SB 71)

Property exempt from taxation; includes Wayside Museum of American History and Arts. Adding § 58.1-3650.650. (Patron-Guest, HB 131)

Property exempt from taxation; includes Wesley Agape House, Inc. Adding § 58.1-3650.650. (Patron-Scott, HB 159)

Property exempt from taxation; includes Windmore Foundation of the Arts, and Rapidan Habitat for Humanity, Inc. Adding §§ 58.1-3650.650 and 58.1-3650.651. (Patron-Davies, HB 26)

Property exempt from taxation; includes Young Life of Virginia, Inc. Adding § 58.1-3650.650. (Patron-Hanger, SB 85)

Public Deposits Act, Security for; requires all public deposits to be collateralized pursuant thereto. Amending §§ 2.1-211, 58.1-3150 and 58.1-3158; repealing §§ 2.1-212 through 2.1-218, 2.1-221 and 2.1-222. (Patron-Bloxom, HB 386; Miller, K.G., SB 175)

Public utility companies; to furnish list of customers to commissioners of the revenue for tax purposes only. Adding § 58.1-2613. (Patron-Stump, HB 1373)

Real estate; assessment at fair market value. Amending § 58.1-3280. (Patron-Hanger, SB 526)

Real estate; judicial sale for delinquent taxes on abandoned property. Amending §§ 8.01-317, 58.1-3965 and 58.1-3967. (Patron-Marsh, SB 534)

Real estate; reassessment upon arm's length sale thereof. Adding § 58.1-3252.1. (Patron-Morgan, HB 1394)

Real estate; rezoning thereof for industrial use shall not trigger liability for roll-back taxes. Amending § 58.1-3237. (Patron-Nixon, HB 641)

Real estate in more than one jurisdiction owned by a decedent; apportionment of probate tax. Amending § 58.1-3806. (Patron-Bennett, HB 1312)

Real estate tax; application for exemption by elderly or handicapped may be made by written statement. Amending § 58.1-3213. (Patron-Parrish, HB 275)

Real estate tax; credits on certain rehabilitated, renovated or replacement residential structures. Adding § 58.1-3220.01. (Patron-Mims, HB 892)

Real estate tax; receipts for payment. Amending § 58.1-3914. (Patron-Rollison, HB 888)

Recordation tax; increases amount of revenue distributed to localities. Amending § 58.1-816. (Patron-Callahan, HB 371; Gartlan, SB 177)

Retail Sales and Use Tax; eliminates requirement that Secretary of Finance prepare and publish its annual study of exemptions thereon, legislation providing for exemption thereof to only be introduced in even-numbered years. Amending §§ 30-19.05 and 30-19.1:3. (Patron-Hawkins, SB 202)

Retail Sales and Use Tax; exemptions include a corporation which conducts a 24-hour crisis intervention hotline service including CONTACT Martinsville-Henry County, Inc. Amending § 58.1-609.8. (Patron-Goode, SB 50)

Retail Sales and Use Tax; exemptions include ABC store sales. Amending § 58.1-609.1. (Patron-Fisher, HB 183)

Retail Sales and Use Tax; exemptions include Al-Anon Service Center of Northern Virginia. Amending § 58.1-609.8. (Patron-Saslaw, SB 76)

Retail Sales and Use Tax; exemptions include Alternatives, Inc. Amending § 58.1-609.8. (Patron-Behm, HB 103)

Retail Sales and Use Tax; exemptions include Appalachian Community Head Start, Inc. Amending § 58.1-609.8. (Patron-Phillips, HB 258)

Retail Sales and Use Tax; exemptions include Bennett's Creek Baseball Association. Amending § 58.1-609.8. (Patron-Nelms, HB 143)

Retail Sales and Use Tax; exemptions include Big Island Athletic Association and Forest Youth Athletic Association. Amending § 58.1-609.8. (Patron-Putney, HB 124)

Retail Sales and Use Tax; exemptions include Center for Employment Training (CET). Amending § 58.1-609.8. (Patron-Maxwell, SB 70)

Retail Sales and Use Tax; exemptions include Child Health Investment Partnership. Amending § 58.1-609.7. (Patron-Thomas, HB 67)

Retail Sales and Use Tax; exemptions include Childhelp/Tyler Village Foundation. Amending § 58.1-609.4. (Patron-Davies, HB 135)

Retail Sales and Use Tax; exemptions include common carriers, contract carriers and brokers who operate a fleet of vehicles. Amending § 58.1-609.3. (Patron-Weatherholtz, HB 239)

Retail Sales and Use Tax; exemptions include Community Residences, Inc. Amending § 58.1-609.8. (Patron-Darner, HB 243)

Retail Sales and Use Tax; exemptions include copies of resumes and other typed documents prepared by employment agencies and word processing organizations. Amending § 58.1-609.10. (Patron-McDonnell, HB 202)

Retail Sales and Use Tax; exemptions include Danville Area Chamber of Commerce. Amending § 58.1-609.8. (Patron-Clement, HB 63)

Retail Sales and Use Tax; exemptions include dredges for refining, extraction, etc., of natural gas or oil, extends expiration date for certain educational exemptions, and nonprofit and civic community organizations. Amending §§ 58.1-609.3, 58.1-609.4 and 58.1-609.8. (Patron-Walker, SB 120)

Retail Sales and Use Tax; exemptions include drugs and medicines distributed free of charge to authorized recipients in accordance with Federal Food, Drug and Cosmetic Act. Amending § 58.1-609.7. (Patron-DeBoer, HB 224)

Retail Sales and Use Tax; exemptions include Elks Youth Camp, Inc. Amending § 58.1-609.8. (Patron-Colgan, SB 125)

Retail Sales and Use Tax; exemptions include Gemeinschaft Home. Amending § 58.1-609.8. (Patron-Weatherholtz, HB 190)

Retail Sales and Use Tax; exemptions include Hadassah, the Women's Zionist Organization of America. Amending § 58.1-609.9. (Patron-Cantor, HB 172)

Retail Sales and Use Tax; exemptions include Head Start and extended day care. Amending § 58.1-609.8. (Patron-Phillips, HB 259)

Retail Sales and Use Tax; exemptions include home of Francis Lightfoot Lee, owned by Menokin Foundation, Inc. Amending § 58.1-609.9. (Patron-Murphy, HB 71)

Retail Sales and Use Tax; exemptions include Human Life International, Inc. Amending § 58.1-609.10. (Patron-Guest, HB 238)

Retail Sales and Use Tax; exemptions include ISHM-The Microelectronics Society. Amending § 58.1-609.10. (Patron-Plum, HB 83)

Retail Sales and Use Tax; exemptions include Jewish Community Centers. Amending § 58.1-609.8. (Patron-Diamonstein, HB 75)

Retail Sales and Use Tax; exemptions include Legal Aid Society, Inc. Amending § 58.1-609.8. (Patron-Newman, SB 37)

Retail Sales and Use Tax; exemptions include Lewis-Gale Foundation. Amending § 58.1-609.7. (Patron-Griffith, HB 164)

Retail Sales and Use Tax; exemptions include little league baseball. Amending § 58.1-609.8. (Patron-Phillips, HB 260)

Retail Sales and Use Tax; exemptions include machinery equipment, etc., used for commercial awards and textile embroidery in recognition, identification and engraving industry. Amending § 58.1-609.3. (Patron-Scott, HB 27)

Retail Sales and Use Tax; exemptions include materials containing court decisions and rulings, including Virginia Law Reports. Amending § 58.1-609.6. (Patron-Reid, HB 139)

Retail Sales and Use Tax; exemptions include Northern Virginia Dental Clinic, Inc. Amending § 58.1-609.7. (Patron-Scott, HB 165)

Retail Sales and Use Tax; exemptions include Northern Virginia Literacy Council. Amending § 58.1-609.4. (Patron-Hull, HB 35)

Retail Sales and Use Tax; exemptions include organizations dispensing clothing to needy individuals, including Radford Clothing Bank. Amending § 58.1-609.8. (Patron-Baker, HB 152)

Retail Sales and Use Tax; exemptions include organizations operating a Civil War site and museum, including the Pamplin Foundation. Amending § 58.1-609.9. (Patron-DeBoer, HB 129)

Retail Sales and Use Tax; exemptions include organizations which combat illiteracy, including Literacy Volunteers of America. Amending § 58.1-609.4. (Patron-Morgan, HB 111)

Retail Sales and Use Tax; exemptions include organizations which emphasize scientific investigation and hold an annual science fair for students. Amending § 58.1-609.4. (Patron-Way, HB 192)

Retail Sales and Use Tax; exemptions include organizations which maintain, operate, etc., a youth symphony orchestra, including Northern Virginia Youth Symphony Association. Amending § 58.1-609.9. (Patron-Woods, SB 117)

Retail Sales and Use Tax; exemptions include organizations which promote vocational technical education in public schools. Amending § 58.1-609.4. (Patron-Cox, HB 110)

Retail Sales and Use Tax; exemptions include organizations which promote vocational-technical education in public schools in Hampton Roads. Amending § 58.1-609.4. (Patron-Tata, HB 272)

Retail Sales and Use Tax; exemptions include organizations which provide drug and alcohol treatment programs, including Mid-Atlantic Teen Challenge. Amending § 58.1-609.8. (Patron-Diamonstein, HB 142; Maxwell, SB 77)

Retail Sales and Use Tax; exemptions include organizations which provide financial support to public libraries through sale of used books. Amending § 58.1-609.8. (Patron-Scott, HB 167)

Retail Sales and Use Tax; exemptions include organizations which provide food, furniture, day-care, etc., to low-income families, including Annandale Christian Community for Action, Inc. Amending § 58.1-609.8. (Patron-Watts, HB 141; Saslaw, SB 114)

Retail Sales and Use Tax; exemptions include organizations which provide information and referral services, education programs and advocacy on behalf of deaf and hard-of-hearing persons in Northern Virginia area. Amending § 58.1-609.4. (Patron-Plum, HB 82)

Retail Sales and Use Tax; exemptions include organizations which raise funds, provide program services, etc., to historically black colleges and universities, including United Negro College Fund. Amending § 58.1-609.4. (Patron-Lambert, SB 83)

Retail Sales and Use Tax; exemptions include personal property used in research and development. Amending § 58.1-609.3. (Patron-McClure, HB 268)

Retail Sales and Use Tax; exemptions include Piedmont United Way, Inc. Amending § 58.1-609.8. (Patron-Davies, HB 23)

Retail Sales and Use Tax; exemptions include property of a medical college affiliated with a state university. Amending § 58.1-609.7. (Patron-Lambert, SB 4)

Retail Sales and Use Tax; exemptions include property purchased by contractors. Amending § 58.1-610. (Patron-McClure, HB 269)

Retail Sales and Use Tax; exemptions include radio systems and background music transmissions. Amending § 58.1-609.6. (Patron-Cranwell, HB 61)

Retail Sales and Use Tax; exemptions include Rebos Club, Inc. Amending § 58.1-609.8. (Patron-Behm, HB 102)

Retail Sales and Use Tax; exemptions include refrigeration units manufactured for trucks, trailers and truck bodies. Amending § 58.1-609.3. (Patron-Thomas, HB 69)

Retail Sales and Use Tax; exemptions include sales of U.S., state and local flags. Amending § 58.1-609.1. (Patron-Dudley, HB 200)

Retail Sales and Use Tax; exemptions include Southwest Virginia Education and Training Network and State Reading Association. Amending § 58.1-609.4. (Patron-Johnson, HB 32)

Retail Sales and Use Tax; exemptions include The Columbians, Inc. Amending § 58.1-609.8. (Patron-Katzen, HB 115)

Retail Sales and Use Tax; exemptions include United Way of Greater Williamsburg. Amending § 58.1-609.8. (Patron-Grayson, HB 121; Norment, SB 62)

Retail Sales and Use Tax; exemptions include United Way of Henry County and Martinsville. Amending § 58.1-609.8. (Patron-Goode, SB 49)

Retail Sales and Use Tax; exemptions include United Way of Montgomery County, Inc. Amending § 58.1-609.8. (Patron-Griffith, HB 24; Griffith, HB 25)

Retail Sales and Use Tax; exemptions include United Way of National Capital Area. Amending § 58.1-609.8. (Patron-Gartlan, SB 98)

Retail Sales and Use Tax; exemptions include United Way of Virginia Peninsula. Amending § 58.1-609.8. (Patron-Maxwell, SB 72)

Retail Sales and Use Tax; exemptions include United Way organizations throughout State. Amending § 58.1-609.8. (Patron-Walker, SB 121)

Retail Sales and Use Tax; exemptions include Vienna Youth, Inc., and Vienna Little League. Amending § 58.1-609.8. (Patron-Fisher, HB 184)

Retail Sales and Use Tax; extends sunset date for all commercial, industrial and educational exemptions. Amending §§ 58.1-609.3 and 58.1-609.4. (Patron-Cranwell, HB 59)

Retail Sales and Use Tax; extends sunset date for organizations which encourage participation in free enterprise system. Amending § 58.1-609.4. (Patron-Lambert, SB 87)

Retail Sales and Use Tax; postpones exemption on nonprescription drugs. Amending § 58.1-609.7. (Patron-Watkins, HB 1477; Walker, SB 416)

Retail Sales and Use Tax; rate increased to reduce local personal property tax. Amending §§ 58.1-605, 58.1-606, 58.1-614, 58.1-628, 58.1-3001 and 58.1-3005. (Patron-Colgan, SB 126)

Retail Sales and Use Tax; requires organizations exempt therefrom to maintain federal tax exempt status. Amending § 30-19.05. (Patron-Purkey, HB 914)

Semiconductor manufacturing; separate classification of machinery and tools used therein. Adding § 58.1-3508.1. (Patron-Dickinson, HB 496)

Setoff Debt Collection Act; changes to allow for more efficient administration by Department of Taxation, Internal Revenue Service added to list of claimant agencies. Amending §§ 58.1-520, 58.1-524 through 58.1-528 and 58.1-530. (Patron-Rhodes, HB 762; Miller, K.G., SB 168)

State and Local Government Responsibility and Taxing Authority Commission; Interim Report of (HJR 487, 1995). (HD 62)

State and Local Government Responsibility and Taxing Authority, Commission on; continued. (Patron-Morgan, HJR 212)

State and Local Government Responsibility and Taxing Authority, Commission on; continued, appropriation. (Patron-Brickley, HJR 88; Hull, HJR 108)

Stormwater management developments and property; declared as separate classification for taxation purposes. Adding § 58.1-3660.1. (Patron-Croshaw, HB 863; Schrock, SB 179)

Tax exempt property; allows leased tax exempt property to maintain its tax exempt status. Amending § 58.1-3603. (Patron-Parrish, HB 208; Colgan, SB 124)

Tax forms; address and telephone number of Tax Department to be included in instructions. Amending § 58.1-214. (Patron-Watkins, HB 405)

Tax information; commissioners of revenue authorized to disclose local tax return information to Tax Commissioner. Amending § 58.1-3. (Patron-Parrish, HB 423; Hawkins, SB 218)

Tax information; disclosure to Department of Professional and Occupational Regulation for enforcement of licensing laws. Amending § 58.1-3. (Patron-Crouch, HB 733)

Tax information; secrecy not to include estate tax returns. Amending § 58.1-3. (Patron-Woodrum, HB 335)

Tax information; secrecy not to include estate's probate tax return for certain beneficiary or heir. Amending § 58.1-3. (Patron-Edwards, SB 569)

Tax rates, local; abolishes requirement that Tax Department publish annually. Repealing § 58.1-210. (Patron-Dillard, HB 388; Hawkins, SB 201)

Tax returns; eliminates requirement for taxpayer to sign estimated returns. Amending § 58.1-498. (Patron-Clement, HB 369)

Taxes; penalty for willful failure to account and collect for local admission, transient occupancy, food and beverage, daily rental property, cigarette, etc., tax. Amending § 58.1-3907. (Patron-Parrish, HB 422)

Taxes; penalty waivers, filing frequency. Amending § 58.1-105; adding § 58.1-112. (Patron-Crouch, HB 588; Goode, SB 210)

Taxes, local; payment on behalf of taxpayer by third party. Adding § 58.1-3018. (Patron-Cooper, HB 772)

Taxes, local; priority of security interests in goods and chattels distrained for taxes. Amending § 58.1-3942. (Patron-Grayson, HB 671)

Taxes, local; procedure on change of rate of tax during calendar year. Amending § 58.1-3012. (Patron-Tate, HB 782)

Taxes, local; use of professional accounting firms for performing audits thereof. Adding § 58.1-3902.1. (Patron-Rhodes, HB 768)

Taxpayer Bill of Rights; created. Amending §§ 58.1-202, 58.1-307, 58.1-313 and 58.1-1805; adding §§ 58.1-1817, 58.1-1818, 58.1-1834, 58.1-1835 and 58.1-1845. (Patron-Tate, HB 1451)

Taxpayer Bill of Rights; created. Amending §§ 8.01-195.3, 58.1-202, 58.1-307, 58.1-313 and 58.1-1805; adding §§ 58.1-1817, 58.1-1818, 58.1-1834 through 58.1-1837 and 58.1-1845. (Patron-Forbes, HB 993; Edwards, SB 568)

Taxpayer books and records; contracting with persons to examine. Amending § 58.1-219. (Patron-Watkins, HB 401; Colgan, SB 158)

Technology needs of Department of Taxation; Tax Commissioner may enter into contracts for public-private partnerships. Adding § 58.1-202.1. (Patron-Purkey, HB 511; Stosch, SB 239)

Technology zones; creation. Amending § 58.1-3850. (Patron-Howell, SB 584)

Transient occupancy tax; extends sunset date in Arlington County. Amending § 58.1-3822. (Patron-Almand, HB 68)

Transient occupancy tax; imposition in Albemarle, Loudoun, Nelson, Prince William, Spotsylvania and York Counties. Amending § 58.1-3819. (Patron-Norment, SB 594)

Transient occupancy tax; imposition in Chesterfield, Hanover and Henrico Counties. Adding § 58.1-3823. (Patron-Watkins, HB 1470; Benedetti, SB 556)

Treasurers and commissioners of the revenue; powers and duties. Amending §§ 34-3, 58.1-3112, 58.1-3129, 58.1-3912, 58.1-3919, 58.1-3940, 58.1-3941 and 58.1-3965. (Patron-Cooper, HB 773)

Unemployment compensation; deduction of benefits and withholding of federal income tax. Amending § 60.2-600; adding § 60.2-608.1. (Patron-Nixon, HB 638)

Waterbourne gaming; provisions, taxation, licensing, etc. Amending §§ 4.1-128, 4.1-209, 4.1-210, 4.1-231, 4.1-233 and 4.1-325; adding §§ 58.1-3732.1:1 and 58.1-4100 through 58.1-4105. (Patron-Robinson, HB 1131)

1996 Cumulative Index of Bills, Joint Resolutions, Resolutions and Documents - For additional information, please contact Legislative Information, State Capitol, Richmond, Virginia 23219. Telephone (804) 786-6530. NOTE: Send us e-Mail if you have questions about the General Assembly or Legislative Information. Please include your phone number and address. Last Modified on October 30, 1996 at 10:16am

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