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

    Admissions tax; localities may elect not to levy when gross receipts go wholly to charitable purposes. Amending § 58.1-3818; adding § 15.2-1104.1. (Patron-Drake, HB 1810)

    Advantage Virginia Incentive Program; created to provide scholarships to students who become employed in occupational areas of high demand. Adding §§ 23-38.53:12 through 23-38.53:15, 58.1-339.6, 58.1-372, 58.1-395 and 58.1-439.11. (Patron-Scott, HB 2694)

    Bank franchise tax; computation of net capital. Amending § 58.1-1205. (Patron-Holland, SB 1017)

    Business facility job tax credit; distribution of income tax revenues to localities. Amending § 58.1-439; adding § 58.1-318. (Patron-May, HB 2237)

    Business, professional and occupational license tax; flat fee based on gross receipts. Amending §§ 58.1-3700.1, 58.1-3703, 58.1-3708 and 58.1-3709; repealing §§ 58.1-3701, 58.1-3704, 58.1-3706, 58.1-3710, 58.1-3714 through 58.1-3724 and 58.1-3726 through 58.1-3735. (Patron-Davis, HB 2688)

    Business taxes, local; procedure for appeals and rulings. Amending § 58.1-3984; adding § 58.1-3983.1. (Patron-Parrish, HB 2085; Colgan, SB 780)

    Car tax relief; reimbursement to localities for administrative costs. Amending § 15.2-1636.20. (Patron-Byron, HB 1806; Trumbo, SB 879)

    Catalogue sales; imposition of use tax. Amending § 58.1-604. (Patron-Howell, HB 1531)

    Children's Educational Opportunity Act of 1999; created. Adding §§ 58.1-339.6 through 58.1-339.11. (Patron-Katzen, HB 1740; Martin, SB 866)

    Coal and gas road improvement tax; distribution of money to towns. Amending § 58.1-3713. (Patron-Phillips, HB 1919)

    Coal and gases; severance tax. Amending § 58.1-3712. (Patron-Stump, HB 753)

    Coal mining business; machinery and tools tax. Amending § 58.1-3507. (Patron-Ingram, HB 2502)

    College Tuition Grant Program and Fund; created. Amending § 58.1-322; adding §§ 23-38.19:3 through 23-38.19:6. (Patron-Tate, HB 1231; Tate, HB 2399)

    Condominium, property owners, and estate cooperative associations; commissioner of revenue to provide names and addresses of persons having security interest therein. Amending § 58.1-3. (Patron-Mims, SB 1297)

    Constitutional amendment; exemption of local personal property from taxation (first reference). Amending Section 4 of Article X. (Patron-Hull, HJR 167)

    Constitutional amendment; exemption of motor vehicles from taxation (first reference). Amending Section 6 of Article X. (Patron-Miller, K.G., SJR 5; Saslaw, SJR 179; Miller, K.G., SJR 318)

    Constitutional amendment; limitation of withholding in Revenue Stabilization Fund (first reference). Amending Section 8 of Article X. (Patron-Cranwell, HJR 162)

    Constitutional amendment; refunds of surplus revenues to be deposited in Revenue Stabilization Fund for income taxpayers (first reference). Amending Section 8 of Article X. (Patron-Cantor, HJR 550; Nixon, HJR 597)

    Constitutional amendment; taxation and finance assessments by state agency (first reference). Amending Section 2 of Article X. (Patron-Watkins, SJR 46)

    Contractors, out-of-state; business license requirements for certain. Amending § 58.1-3715. (Patron-Ingram, HB 1194; Ingram, HB 2106)

    Counties; taxing authority. Amending § 15.2-1200. (Patron-Davies, HB 340; Davies, HB 1606)

    Court fines, fees, costs, etc.; responsibility for collection by Department of Taxation for those delinquent, attorney for the Commonwealth may institute proceedings. Amending § 19.2-349. (Patron-Reynolds, SB 970)

    Court fines, fees, costs, etc.; responsibility for collection of those unpaid transferred from attorneys for the Commonwealth to Department of Taxation. Amending § 19.2-349. (Patron-Reynolds, SB 296)

    Courthouse preservation zones, historic; tax credits for qualified commercial uses within. Adding §§ 10.1-2205.1 and 58.1-439.11. (Patron-Armstrong, HB 2291; Katzen, HB 2648; O'Brien, HB 2669; Quayle, SB 987)

    E-911 telephone service; exempts tax on lines dedicated to Internet access. Amending § 58.1-3813. (Patron-Hanger, SB 541)

    E-911 telephone service; payment of taxes to support in certain localities. Amending § 58.1-3813. (Patron-Davies, HB 1569)

    Electric utilities; taxation. Amending §§ 58.1-2626, 58.1-2627, 58.1-2628, 58.1-2633, 58.1-2660, 58.1-2690 and 58.1-3731; adding §§ 58.1-2900 and 58.1-2901. (Patron-Watkins, SB 619)

    Electric utilities; taxation. Amending §§ 58.1-401, 58.1-402, 58.1-439.2, 58.1-504, 58.1-2600 through 58.1-2604, 58.1-2606, 58.1-2609, 58.1-2610, 58.1-2611, 58.1-2626, 58.1-2627, 58.1-2628, 58.1-2633, 58.1-2660, 58.1-2682, 58.1-3731 and 58.1-3814; adding §§ 58.1-400.2, 58.1-433.1, 58.1-440.1 and 58.1-2900 through 58.1-2903. (Patron-Watkins, SB 1286)

    Food and beverage tax; conforms levy in counties as in cities. Amending § 58.1-3833. (Patron-Van Yahres, HB 2068)

    Food and beverage tax; imposition in Floyd County. Amending § 58.1-3833. (Patron-Reynolds, SB 1101)

    Food Tax Reduction Program; created. Adding § 58.1-611.1. (Patron-Marye, SB 735; Trumbo, SB 1195)

    Food Tax Reduction Program; created. Amending §§ 58.1-3833 and 58.1-3840; adding § 58.1-611.1. (Patron-Callahan, HB 1601)

    Historic rehabilitation tax credit; provisions. Amending § 58.1-339.2. (Patron-Katzen, HB 1739; Rust, HB 2370; Stosch, SB 957)

    Income tax, corporate; applicable to wholesale electric power suppliers. Amending § 58.1-401; adding § 58.1-400.2. (Patron-Watkins, SB 620)

    Income tax, corporate; apportionment. Amending § 58.1-408. (Patron-Cantor, HB 1818; DeBoer, HB 1954)

    Income tax, corporate; apportionment. Amending first and second enactments of Chapter 644, 1998 Acts. (Patron-Stolle, SB 1076)

    Income tax, corporate; credit for day-care facility investment. Amending § 58.1-439.4. (Patron-Baskerville, HB 1257)

    Income tax, corporate; credit for purchase of natural gas. Adding § 58.1-439.11. (Patron-Watkins, SB 863; Watkins, SB 1132)

    Income tax, corporate; credit for purchase of tobacco from warehouses. Adding § 58.1-439.11. (Patron-Ruff, HB 2728)

    Income tax, corporate; credit for shipbuilding investments. Adding § 58.1-439.7. (Patron-Diamonstein, HB 1348)

    Income tax, corporate; exemptions. Amending § 58.1-401. (Patron-Cranwell, HB 921)

    Income tax, local; rate and levy. Amending §§ 58.1-540 and 58.1-548; repealing § 58.1-549. (Patron-Van Yahres, HB 1846)

    Income tax, local; repealed in certain areas in Northern Virginia and replaced with an additional one percent sales tax. Adding §§ 58.1-606.1 through 58.1-606.5; repealing §§ 58.1-540 through 58.1-549. (Patron-Scott, HB 1363)

    Income tax, local piggyback; joint subcommittee to study use thereof to provide localities with an alternative means of raising revenues, appropriation. (Patron-Rhodes, HJR 641)

    Income tax, state; abolishes sunset provisions for contributions to Community Policing Fund. Amending third enactment of Chapter 637, 1994 Acts. (Patron-Hull, HB 1491)

    Income tax, state; abolishes sunset provisions for contributions to U.S. Olympic Committee. Amending § 58.1-346.1:1. (Patron-Cranwell, HB 1887)

    Income tax, state; allows taxpayer to itemize deductions or take standard deduction regardless of what was done on federal return. Amending § 58.1-322. (Patron-McDonnell, HB 2563)

    Income tax, state; calculation of disability income. Amending § 58.1-322. (Patron-Croshaw, HB 1701)

    Income tax, state; check-off for Jamestown-Yorktown Foundation. Adding § 58.1-346.9. (Patron-Dickinson, HB 2335)

    Income tax, state; credit for caregivers. Adding § 58.1-339.6. (Patron-Darner, HB 1478; Deeds, HB 1509; Hall, HB 2742)

    Income tax, state; credit for charitable donations. Adding § 58.1-339.4. (Patron-McClure, HB 297)

    Income tax, state; credit for child care. Adding § 58.1-339.4. (Patron-Howell, SB 491)

    Income tax, state; credit for contributions to a political candidate. Adding § 58.1-339.4. (Patron-Dillard, HB 326)

    Income tax, state; credit for contributions to a political candidate. Adding § 58.1-339.6. (Patron-Dillard, HB 2749)

    Income tax, state; credit for earned income. Adding § 58.1-339.6. (Patron-Gartlan, SB 834)

    Income tax, state; credit for educational economic enhancement. Adding §§ 58.1-339.6 and 58.1-439.11. (Patron-Kilgore, HB 1889)

    Income tax, state; credit for educational economic enhancement for completion of GED program. Adding §§ 58.1-339.4 and 58.1-439.7. (Patron-Kilgore, HB 980)

    Income tax, state; credit for employers who hire employees with disabilities. Adding § 58.1-439.11. (Patron-Reid, HB 1676)

    Income tax, state; credit for fire and rescue squad volunteers. Adding § 58.1-339.6. (Patron-Day, HB 1856; Davies, HB 1980)

    Income tax, state; credit for foreign source income. Amending second enactment of Chapter 602, 1995 Acts. (Patron-Cranwell, HB 1406)

    Income tax, state; credit for home accessibility features for disabled. Adding § 58.1-339.6. (Patron-Almand, HB 2358)

    Income tax, state; credit for money donated to public school division endowment fund. Adding § 58.1-339.6. (Patron-Day, HB 1857)

    Income tax, state; credit for public school volunteers. Adding § 58.1-339.6. (Patron-Davies, HB 1511)

    Income tax, state; credit for purchase of teacher's instructional materials. Adding § 58.1-339.6. (Patron-Black, HB 1463; Hull, HB 2377)

    Income tax, state; credit for research and development investment, Secretaries of Technology and of Commerce and Trade to study incentives therefor. Adding § 58.1-439.11. (Patron-Purkey, HB 1667)

    Income tax, state; credit for taxes paid other states. Amending § 58.1-332. (Patron-Behm, HB 1120; Behm, HB 2223)

    Income tax, state; credit for toll payments. Adding § 58.1-339.6. (Patron-Martin, SB 1212)

    Income tax, state; deduction for certain costs for teacher education expenses. Amending § 58.1-322. (Patron-Ticer, SB 877)

    Income tax, state; deduction for certain members of volunteer rescue squads and fire departments. Amending § 58.1-322. (Patron-Abbitt, HB 146; Day, HB 2203)

    Income tax, state; deduction for children's unearned income reported on federal return. Amending § 58.1-322. (Patron-Rhodes, HB 1332)

    Income tax, state; deduction for contributions to public school endowment funds. Amending § 58.1-322. (Patron-Day, HB 2181)

    Income tax, state; deduction for "fast toll system" accounts. Amending § 58.1-322. (Patron-Plum, HB 505; Davis, HB 609; Davis, HB 2305)

    Income tax, state; deduction for long-term health care insurance. Amending § 58.1-322. (Patron-Purkey, HB 1546; Davies, HB 2214)

    Income tax, state; deduction for prepaid tuition contracts by persons over 70. Amending § 58.1-322. (Patron-Van Yahres, HB 1933)

    Income tax, state; deduction of amount for permanently and totally disabled. Amending § 58.1-322. (Patron-Cranwell, HB 82)

    Income tax, state; distribution to localities. Adding § 58.1-318. (Patron-Hamilton, HB 1523)

    Income tax, state; employer tax credit for qualified employees with a disability or for child care or transportation expenses. Adding § 58.1-439.7. (Patron-Reid, HB 194)

    Income tax, state; expansion of tax bracket. Amending § 58.1-320. (Patron-Tate, HB 1932)

    Income tax, state; increases amount of personal exemption. Amending § 58.1-322. (Patron-Hamilton, HB 1458; McClure, HB 2526)

    Income tax, state; increases standard deduction and amount of personal exemption. Amending § 58.1-322. (Patron-Hanger, SB 1296)

    Income tax, state; indexed to reflect changes in Consumer Price Index. Amending §§ 58.1-320, 58.1-321 and 58.1-322. (Patron-Couric, SB 1034)

    Income tax, state; indexing age subtraction amounts. Amending § 58.1-322. (Patron-Robinson, HB 2117)

    Income tax, state; indexing personal exemption amount. Amending § 58.1-322. (Patron-McClure, HB 2525)

    Income tax, state; information concerning dependents required when filing returns. Amending § 58.1-3; adding § 58.1-306.1. (Patron-Cranwell, HB 515)

    Income tax, state; sharing for local infrastructure. Adding §§ 58.1-550 and 58.1-551. (Patron-May, HB 2134)

    Income tax, state; subtraction for first $15,000 of military basic pay, and for federal and state employees whose annual salary is $15,000 or less, exception. Amending § 58.1-322. (Patron-Walker, SB 1160)

    Income tax, state; subtraction for first $15,000 of military basic pay, exception. Amending § 58.1-322. (Patron-Cox, HB 680; Schrock, SB 803; Marsh, SB 936)

    Income tax, state; subtraction for first $15,000 of military basic pay for certain military personnel on active duty, exception. Amending § 58.1-322. (Patron-Cox, HB 1584)

    Income tax, state; subtraction for members of U.S. armed forces. Amending § 58.1-322. (Patron-O'Brien, HB 2665)

    Income tax, state; subtraction for unemployment benefits. Amending § 58.1-322. (Patron-Cranwell, HB 1487)

    Income tax, state; voluntary contribution to Foundation for Humanities and Public Policy, Center for Governmental Studies, and Law and Economics Center. Adding §§ 58.1-346.9, 58.1-346.10 and 58.1-346.11. (Patron-Couric, SB 923)

    Income tax, state; voluntary contribution to State Forests System Fund and Uninsured Medical Catastrophe Fund. Adding §§ 10.1-1119.1, 32.1-324.2, 58.1-346.9 and 58.1-346.10. (Patron-Weatherholtz, HB 2047)

    Income tax, state and corporate; exemptions for certain business income. Amending §§ 58.1-322 and 58.1-401. (Patron-McEachin, HB 989)

    Income tax, state and corporate; subtractions include gain on sale of real estate dedicated to open-space use. Amending §§ 58.1-322 and 58.1-402. (Patron-Hanger, SB 1222)

    Insurance businesses; Secretary of Commerce and Trade to study effect of insurance gross premiums tax rates on its ability to attract. (Patron-Howell, HJR 559)

    Insurance companies; refunding of overpayment of estimated tax. Amending § 58.1-2526. (Patron-Stosch, SB 908)

    Kerosene and diesel fuels; memorializing Congress to relieve burden placed on users and distributors thereof caused by certain tax policies and dyeing requirements. (Patron-Tate, HJR 693)

    Land Conservation Incentives Act of 1999; created. Adding §§ 58.1-510 through 58.1-513. (Patron-Deeds, HB 1752; Hanger, SB 1218)

    Land use taxation; assessments when land used for forestry. Amending § 58.1-3233. (Patron-Stump, HB 2172)

    Land use taxation; minimum lot size. Amending § 58.1-3233. (Patron-Reynolds, SB 135)

    Land use taxation and agricultural and forestal districts; Joint Subcommittee Studying Future of Virginia's Environment and Joint Subcommittee Studying Land Development Patterns and Ways to Address Demands for Increased Services and Infrastructure Resulting from Residential Growth to both study ways to encourage utilization thereof. (Patron-Marye, SJR 503)

    Litter tax; abolished. Amending § 10.1-1422.01; repealing §§ 58.1-1706 through 58.1-1710. (Patron-Rhodes, HB 1910)

    Local governments; taxing authority. Amending §§ 15.2-204, 15.2-1200, 58.1-540 and 58.1-548; repealing § 58.1-549. (Patron-Hull, HB 2372)

    Local taxes; collection by limited liability companies. Amending § 58.1-3906. (Patron-Grayson, HB 2154)

    Local taxes; correction of erroneous assessments. Amending §§ 15.2-717 and 58.1-3984. (Patron-Howell, SB 1009)

    Local taxes; corrections may be made by treasurers. Amending § 58.1-3984. (Patron-Whipple, SB 824)

    Local taxes; credit for providing private school education or home school education in Greene County. Adding §§ 58.1-3994 and 58.1-3995. (Patron-Harris, HB 2579)

    Local taxes; interest on overpayments. Amending §§ 58.1-535, 58.1-3916, 58.1-3918, 58.1-3981 and 58.1-3987; repealing § 58.1-3991. (Patron-Howell, SB 1008)

    Local taxes; liability of business representatives to account therefor. Amending § 58.1-3906. (Patron-Griffith, HB 342)

    Local taxes; payment by credit card. Amending § 58.1-3013. (Patron-Brink, HB 2497)

    Local taxes; procedures for collection thereof. Amending §§ 58.1-3128 and 58.1-3921. (Patron-Johnson, HB 1942)

    Local taxes, delinquent; fee to cover cost of collection. Amending § 58.1-3958. (Patron-Schrock, SB 934)

    Long-term care insurance; Department of Taxation to study possibility of providing a tax credit to individuals who purchase. (Patron-Morgan, HJR 696)

    Lottery Board; powers concerning revenue projections. Amending § 58.1-4007. (Patron-Guest, HB 1507)

    Lottery Fund; use of proceeds for local school divisions. Amending § 58.1-4022. (Patron-Day, HB 1435; Puller, HB 2145; Callahan, HB 2316; Rust, HB 2586; Williams, SB 723; Newman, SB 1051; Chichester, SB 1225)

    Lottery prizes; prohibits Lottery Board from changing timing of scheduled payments. Amending § 58.1-4007. (Patron-Trumbo, SB 1197)

    Lottery prizes; those uncollected to be deposited in Public School Construction Grants Fund rather than Literary Fund. Amending §§ 58.1-4020 and 58.1-4022. (Patron-Jackson, HB 2606)

    Lottery retailers; compensation. Amending § 58.1-4007. (Patron-Clement, HB 2089)

    Lottery revenues; return to localities for use for public education. Amending §§ 58.1-4022 and 58.1-4023. (Patron-Mims, SB 695)

    Lottery tickets; penalty for presentation of counterfeit, altered or previously redeemed ticket or share. Amending § 58.1-4017. (Patron-Davis, HB 286; Stolle, SB 213)

    Lottery tickets; to bear telephone number for Gamblers Anonymous. Amending § 58.1-4007.1. (Patron-Tata, HB 2190)

    Lottery winners; identity of persons receiving prizes over certain amount. Amending § 58.1-4019. (Patron-Orrock, HB 2475)

    Mass Transit Fund; use of moneys. Amending § 58.1-638. (Patron-Crittenden, HB 2546)

    Meals taxes; applicability to prepared sandwiches and single-meal platters in grocery and convenience stores, Virginia Municipal League, et al., to study impact of uniform definition of "food" for purposes of local meals and beverage tax. Amending § 58.1-3840. (Patron-Reynolds, SB 968)

    Merchants; taxation. Amending §§ 58.1-3509 and 58.1-3704. (Patron-Davies, HB 2062)

    Modular housing; Department of Taxation to study sales and use taxation thereof. (Patron-Dudley, HJR 742)

    Motor fuel tax laws; DMV to study prohibited acts thereunder. (Patron-Williams, SB 1236)

    Motor vehicle dealers; refund of overpayment of business license tax. Amending § 58.1-3734. (Patron-Landes, HB 1930; Hanger, SB 1028)

    Motor vehicle fuel sales tax; additional imposition in Northern Virginia Transportation District. Amending §§ 58.1-1720, 58.1-1721 and 58.1-1724. (Patron-Watts, HB 1370; Watts, HB 2275)

    Motor Vehicle Sales and Use Tax; allowance for certain trade-ins. Amending § 58.1-2405. (Patron-Johnson, HB 1564)

    Motor Vehicle Sales and Use Tax; exemptions for certain leased vehicles. Amending § 58.1-2403. (Patron-Davis, HB 2300; Norment, SB 489; Mims, SB 761)

    Motor Vehicle Sales and Use Tax; fraudulent valuation. Amending § 58.1-2402. (Patron-Weatherholtz, HB 353)

    Motor vehicles sold for delinquent taxes; priority of security interest. Amending §§ 46.2-640 and 58.1-3942. (Patron-Davies, HB 1581)

    Neighborhood Assistance Act; tax credits for any business who makes donations to programs thereunder. Amending § 63.1-324. (Patron-Davies, HB 633)

    Neighborhood Assistance Act; tax credits for contractors who donate goods or services thereunder. Amending §§ 63.1-321 and 63.1-324; adding § 63.1-325.1. (Patron-McQuigg, HB 1866; Colgan, SB 1021)

    Neighborhood Assistance Act; tax credits for donation of professional services by nurse practitioners, physician assistants, optometrists and pharmacists. Amending § 63.1-325. (Patron-Hall, HB 2290)

    Neighborhood Assistance Act; tax credits for donation of professional services by nurse practitioners, physician assistants, optometrists, dental hygienists and pharmacists. Amending § 63.1-325. (Patron-Lambert, SB 1153)

    Nuisance abatement lien; fee for administrative costs. Amending § 58.1-3958. (Patron-Drake, HB 2535)

    Omnibus Prosperity Act of 1999; provisions, abolishes sales tax on food, funding for school construction, use of Lottery proceeds, etc. Amending §§ 22.1-175.4, 58.1-4020, 58.1-4022 and second enactment of Chapter 2, Sp. 1998 Acts; adding § 58.1-628.1. (Patron-Cranwell, HB 2357)

    Open-space real estate; tax increment financing. Amending § 58.1-3245.1. (Patron-Deeds, HB 1877; Hanger, SB 1221)

    Personal property book; retention by electronic means. Amending § 58.1-3118. (Patron-Bryant, HB 1944)

    Personal property, tangible; classifications for surviving spouse of person who died while serving in armed services. Amending § 58.1-3506. (Patron-Forbes, SB 1046)

    Personal property, tangible; collection of tax on small boats and watercraft. Amending §§ 58.1-3506, 58.1-3902 and 58.1-3912. (Patron-Watkins, SB 1134)

    Personal property, tangible; separate classification for property used in manufacturing, testing, or operating satellites by a trade or business located within a Multicounty Transportation Improvement District. Amending § 58.1-3506. (Patron-Mims, SB 995)

    Personal property tax; calculation of reimbursable revenue amounts on motor vehicles. Amending §§ 58.1-3010, 58.1-3011, 58.1-3109 and 58.1-3506; adding §§ 2.1-167.1, 2.1-399.2 and 58.1-3005.1. (Patron-Saslaw, SB 571)

    Personal property tax; effective date for determining tax rate that is subject to reimbursement. Amending § 58.1-3523. (Patron-Wilkins, HB 1851; Deeds, HB 2261)

    Personal property tax; exempts certain vehicles therefrom, increases Retail Sales and Use Tax, and redistributes lottery revenues. Amending §§ 46.2-752, 46.2-754, 58.1-603, 58.1-604, 58.1-614, 58.1-627, 58.1-628, 58.1-638, 58.1-3503, 58.1-3504, 58.1-3506, 58.1-3511, 58.1-3516 and 58.1-4022; adding § 58.1-3665; repealing §§ 58.1-3506.1 through 58.1-3506.8. (Patron-Miller, K.G., SB 19)

    Personal property tax; increase of rate only by ordinance. Adding § 58.1-3523.1. (Patron-Marshall, HB 2162)

    Personal property tax; rate for aircraft owned by public service corporations. Amending § 58.1-2606. (Patron-Cranwell, HB 2092)

    Personal Property Tax Relief Act of 1998; identification of qualified vehicles. Amending § 58.1-3526. (Patron-Byron, HB 2312)

    Property exempt from taxation; control by localities. Adding § 58.1-3651. (Patron-Howell, HB 1679)

    Property exempt from taxation; includes 121 Verona Corporation. Adding § 58.1-3650.804. (Patron-Landes, HB 1549)

    Property exempt from taxation; includes Alliance for Physically Disabled, Inc. Adding § 58.1-3650.804. (Patron-Hull, HB 1572)

    Property exempt from taxation; includes American Roentgen Ray Society, Door of Hope, Loudoun County Transportation Association, Regional Properties, Inc., Resources for Independence of Virginia, Inc. and Center for Pastoral Counseling for Virginia. Adding §§ 58.1-3650.804 through 58.1-3650.809. (Patron-Black, HB 1781)

    Property exempt from taxation; includes American Type Culture Collection, Lakeview Swim Club, Inc., and Rainbow Center 4-H Therapeutic Equestrian Program, Inc. Adding §§ 58.1-3650.804, 58.1-3650.805 and 58.1-3650.806. (Patron-Colgan, SB 783)

    Property exempt from taxation; includes Association of the Blind, Inc. Adding § 58.1-3650.804. (Patron-Quayle, SB 789)

    Property exempt from taxation; includes Beach Health Clinic, Inc. Adding § 58.1-3650.804. (Patron-Schrock, SB 811)

    Property exempt from taxation; includes Big Brothers Big Sisters of Greater Williamsburg. Adding § 58.1-3650.804. (Patron-Davis, HB 2301; Norment, SB 796)

    Property exempt from taxation; includes Blanks Memorial Foundation, Ltd. Adding § 58.1-3650.804. (Patron-Bennett, HB 1712)

    Property exempt from taxation; includes Blue Ridge Housing Development Corp. Adding § 58.1-3650.804. (Patron-Woodrum, HB 1554)

    Property exempt from taxation; includes CANDII. Adding § 58.1-3650.804. (Patron-Behm, HB 1641; Williams, SB 840)

    Property exempt from taxation; includes Capital Area Community Food Bank, Inc. Adding § 58.1-3650.804. (Patron-Gartlan, SB 741)

    Property exempt from taxation; includes Central Valley Habitat for Humanity, Inc. Adding § 58.1-3650.804. (Patron-Landes, HB 1649)

    Property exempt from taxation; includes Central Virginia Education Telecommunication Corporation and Rainbow Center 4-H Therapeutic Equestrian Program, Inc. Adding §§ 58.1-3650.804 and 58.1-3650.805. (Patron-Howell, HB 1597)

    Property exempt from taxation; includes Chesterfield Alternatives, Inc. Adding § 58.1-3650.804. (Patron-Nixon, HB 1787)

    Property exempt from taxation; includes Colonial Beach Moose Lodge #1267. Adding § 58.1-3650.804. (Patron-Murphy, HB 1526)

    Property exempt from taxation; includes Community Memorial Healthcenter. Adding § 58.1-3650.804. (Patron-Ruff, HB 1589)

    Property exempt from taxation; includes DeHart Botanical Gardens, Inc. Adding § 58.1-3650.804. (Patron-Day, HB 1728)

    Property exempt from taxation; includes Forest Youth Athletic Association. Adding § 58.1-3650.804. (Patron-Putney, HB 1515; Newman, SB 784)

    Property exempt from taxation; includes Francis Makemie Society, Accomack County Nursing Home Commission, Inc., and Eastern Shore of Virginia Habitat for Humanity, Inc. Adding §§ 58.1-3650.804, 58.1-3650.805 and 58.1-3650.806. (Patron-Bloxom, HB 1684)

    Property exempt from taxation; includes Goodwin House, Inc. Adding § 58.1-3650.804. (Patron-Ticer, SB 873)

    Property exempt from taxation; includes Highland Center, Inc. Adding § 58.1-3650.804. (Patron-Deeds, HB 1749)

    Property exempt from taxation; includes Isle of Wight-Smithfield-Windsor Chamber of Commerce. Adding § 58.1-3650.804. (Patron-Barlow, HB 1646)

    Property exempt from taxation; includes Judeo-Christian Outreach Center, Inc. Adding § 58.1-3650.804. (Patron-Stolle, SB 773)

    Property exempt from taxation; includes Larrymore Lawns Community Park Association. Adding § 58.1-3650.804. (Patron-Drake, HB 1809; Walker, SB 859)

    Property exempt from taxation; includes Maupin-Sizemore Foundation. Adding § 58.1-3650.804. (Patron-Putney, HB 1516; Newman, SB 785)

    Property exempt from taxation; includes Meals on Wheels of Greater Richmond, Inc. Adding § 58.1-3650.804. (Patron-Grayson, HB 1694; Rhodes, HB 1784; Stosch, SB 732; Watkins, SB 862)

    Property exempt from taxation; includes Middlesex County Museum, Inc. Adding § 58.1-3650.804. (Patron-Morgan, HB 1621)

    Property exempt from taxation; includes Newport News Green Foundation, Inc. Adding § 58.1-3650.804. (Patron-Barlow, HB 1723; Norment, SB 795)

    Property exempt from taxation; includes Odiero, Ltd. Adding § 58.1-3650.804. (Patron-Shuler, HB 1724; Marye, SB 825)

    Property exempt from taxation; includes Point of Honor, Inc. Adding § 58.1-3650.804. (Patron-Bryant, HB 1602; Newman, SB 786)

    Property exempt from taxation; includes religious corporations. Amending § 58.1-3617. (Patron-Black, HB 1459)

    Property exempt from taxation; includes Richmond Animal League. Adding § 58.1-3650.804. (Patron-Nixon, HB 1788)

    Property exempt from taxation; includes Samaritan House, Inc. Amending § 58.1-3650.749. (Patron-McDonnell, HB 1802)

    Property exempt from taxation; includes Somerset-Olde Creek Recreation Club, Inc. Adding § 58.1-3650.804. (Patron-Woods, SB 755)

    Property exempt from taxation; includes United Way of South Hampton Roads. Adding § 58.1-3650.804. (Patron-Drake, HB 1811)

    Property exempt from taxation; includes Vetshouse, Inc. Adding § 58.1-3650.804. (Patron-Wagner, HB 1674; Stolle, SB 772)

    Property exempt from taxation; includes Virginia Beach "HOME," Inc. Adding § 58.1-3650.804. (Patron-Wagner, HB 1675)

    Property exempt from taxation; includes Virginia Beach "HOME," Inc., Judeo-Christian Outreach Center, Inc. and Beach Health Clinic, Inc. Adding §§ 58.1-3650.804, 58.1-3650.805 and 58.1-3650.806. (Patron-Wagner, HB 1764)

    Property exempt from taxation; includes Wintergreen Nature Foundation. Adding § 58.1-3650.804. (Patron-Abbitt, HB 1617)

    Public School Construction, Commission on State Funding; created, reports to be made. Amending §§ 22.1-146, 22.1-148, 22.1-153, 22.1-165, 22.1-166.2, 22.1-175.1 through 22.1-175.4, 58.1-4020 and 58.1-4022; adding §§ 9-379, 22.1-175.5 and 22.1-175.6. (Patron-Walker, SB 1289)

    Public School Construction Grants Fund; deposit of moneys from lottery revenues. Amending §§ 22.1-175.2, 22.1-175.3 and 58.1-4022; repealing § 22.1-175.4. (Patron-Bloxom, HB 2513)

    Public School Construction Grants Program and Fund; deposit of moneys from lottery revenues. Amending §§ 22.1-175.1, 22.1-175.2, 22.1-175.3, 58.1-4020 and 58.1-4022; adding § 22.1-175.4. (Patron-Jackson, HB 1130)

    Public School Construction Grants Program and Fund; modification of statutes, increases Retail Sales and Use Tax for such purpose. Amending §§ 22.1-175.1, 22.1-175.2, 22.1-175.3 and 58.1-603. (Patron-Reynolds, SB 675)

    Public School Construction Grants Program and Fund; modification of statutes, use of lottery proceeds for such purpose. Amending §§ 22.1-175.1, 22.1-175.2, 22.1-175.3 and 58.1-4022. (Patron-Wampler, SB 524)

    Public School Construction Grants Program and Fund; name changed to Education Infrastructure Grants Program and Fund. Amending §§ 22.1-175.1, 22.1-175.2, 22.1-175.3 and 58.1-4022. (Patron-Edwards, SB 1164)

    Real estate; legal presumption of abandonment to allow sale for delinquent taxes. Amending §§ 58.1-3965 and 58.1-3969. (Patron-Rhodes, HB 2211)

    Real estate assessments; corrections by commissioners of the revenue. Amending §§ 58.1-3980 and 58.1-3981. (Patron-Byron, HB 2313; Hawkins, SB 914)

    Real estate assessments; deletes provisions requiring treasurer of Arlington County to maintain certain records of property owners. Amending Chapter 211, 1973 Acts. (Patron-Whipple, SB 938)

    Real estate assessments; special taxation to be established on a sliding scale. Amending §§ 58.1-3231, 58.1-3234 and 58.1-3237. (Patron-Orrock, HB 2754)

    Real estate tax; assessment on new buildings in Arlington County. Amending § 58.1-3292; adding § 58.1-3292.1. (Patron-Barry, SB 776)

    Real estate tax; rate for elderly and handicapped in Town of Lovettsville. Amending § 58.1-3211. (Patron-May, HB 2136)

    Real property; deeding title of certain to locality in lieu of sale at public auction for payment of delinquent taxes. Amending § 58.1-3967; adding § 58.1-3970.1. (Patron-DeBoer, HB 2231)

    Real property; distribution of proceeds from sale for delinquent taxes. Amending § 58.1-3967. (Patron-Davies, HB 1977)

    Recordation tax; computation. Amending §§ 58.1-801 and 58.1-802. (Patron-Tate, HB 1644)

    Recordation tax; increases distribution to localities. Amending § 58.1-816. (Patron-Puller, HB 1991; Rollison, HB 2005; Houck, SB 828; Barry, SB 1079)

    Recordation tax; not applicable on deeds of property conveyed by Amherst County Habitat for Humanity, Inc. Amending § 58.1-811. (Patron-Wilkins, HB 1722)

    Retail Sales and Use Tax; agricultural exemptions include harvesting of forest products. Amending § 58.1-609.2. (Patron-Trumbo, SB 864)

    Retail Sales and Use Tax; amount on purchase of certain food to be used for tax relief or dedicated to school construction or renovation. Adding § 58.1-609.10:1. (Patron-Black, HB 1443)

    Retail Sales and Use Tax; certain exemptions for Mount Vernon estate. Amending § 58.1-610. (Patron-Gartlan, SB 743)

    Retail Sales and Use Tax; City of Suffolk entitled to revenues generated from conference center, hotels and other public buildings. Amending § 58.1-608.3. (Patron-Jones, S.C., HB 1785; Quayle, SB 790)

    Retail Sales and Use Tax; definition of Internet service, open video system and video programming as used therewith. Amending § 58.1-602. (Patron-Rust, HB 1713)

    Retail Sales and Use Tax; distribution of revenues to localities. Amending § 58.1-606. (Patron-Watkins, SB 618; Watkins, SB 1064)

    Retail Sales and Use Tax; exemptions include certain equipment, materials and software used directly in production with commercial awards and textile embroidery. Amending § 58.1-609.3. (Patron-Scott, HB 204)

    Retail Sales and Use tax; exemptions include certain eyeglass cases and contact lens storage containers, etc., distributed free of charge. Amending § 58.1-609.7. (Patron-DeBoer, HB 1650)

    Retail Sales and Use Tax; exemptions include certain eyeglass cases and contact lens storage containers, etc., distributed free of charge, and drugs purchased for use by an optometrist, licensed nurse practitioner, or licensed physician assistant. Amending § 58.1-609.7. (Patron-Colgan, SB 782)

    Retail Sales and Use Tax; exemptions include Danville Regional Health System. Amending § 58.1-609.7. (Patron-Clement, HB 293)

    Retail Sales and Use Tax; exemptions include Didlake, Inc. Amending § 58.1-609.4. (Patron-Colgan, SB 80)

    Retail Sales and Use Tax; exemptions include food purchased for consumption away from place of purchase. Amending § 58.1-609.10. (Patron-Day, HB 1434)

    Retail Sales and Use Tax; exemptions include International Republican Institute. Amending § 58.1-609.10. (Patron-Forbes, SB 119)

    Retail Sales and Use Tax; exemptions include Jewish Community Center. Amending § 58.1-609.9. (Patron-Hull, HB 1490)

    Retail Sales and Use Tax; exemptions include LifeNet. Amending § 58.1-609.7. (Patron-Walker, SB 858)

    Retail Sales and Use Tax; exemptions include medicines and drugs purchased for use or consumption by hospitals. Amending § 58.1-609.7. (Patron-Trumbo, SB 869)

    Retail Sales and Use Tax; exemptions include National Wildlife Foundation. Amending § 58.1-609.8. (Patron-Sherwood, HB 112; Potts, SB 46)

    Retail Sales and Use Tax; exemptions include Navy-Marine Corps Relief Society. Amending § 58.1-609.8. (Patron-Whipple, SB 189)

    Retail Sales and Use Tax; exemptions include Needle's Eye Ministries, Inc. Amending § 58.1-609.10. (Patron-Stosch, SB 164)

    Retail Sales and Use Tax; exemptions include professional photographers' camera film used in production of photos for educational institutions. Amending § 58.1-609.6. (Patron-Marshall, HB 199)

    Retail Sales and Use Tax; exemptions include public service companies in telecommunications business. Amending § 58.1-609.3. (Patron-Cranwell, HB 323)

    Retail Sales and Use Tax; extends exemptions for Mount Vernon Association of the Union, United Community Ministries, Lorton Community Action Center, Pathway Homes, and Christian Relief Services. Amending §§ 58.1-609.8 and 58.1-609.9. (Patron-Gartlan, SB 727)

    Retail Sales and Use Tax; extends sunset provisions for Cave Spring Softball League, Lewis-Gale Foundation and Tranquility Cancer Foundation. Amending §§ 58.1-609.7 and 58.1-609.10. (Patron-Griffith, HB 1552)

    Retail Sales and Use Tax; extends sunset provisions for certain friends of the library organizations. Amending § 58.1-609.8. (Patron-Hawkins, SB 793)

    Retail Sales and Use Tax; extends sunset provisions for Robert E. Rose Memorial Foundation. Amending § 58.1-609.8. (Patron-Sherwood, HB 1494; Potts, SB 731)

    Retail Sales and Use Tax; extends sunset provisions for ShenanArts, Inc. Amending § 58.1-609.9. (Patron-Hanger, SB 797)

    Retail Sales and Use Tax; extends sunset provisions for Vanguard Services Unlimited. Amending § 58.1-609.8. (Patron-Whipple, SB 758)

    Retail Sales and Use Tax; extends sunset provisions for various exemptions, changes in procedure for submissions. Amending §§ 30-19.05, 30-19.1:3, 58.1-608.2, 58.1-609.1, 58.1-609.4, 58.1-609.7 through 58.1-609.10, 58.1-623 and 58.1-623.1. (Patron-Parrish, HB 1571; Colgan, SB 829)

    Retail Sales and Use Tax; imposition on certain machinery and equipment. Amending § 58.1-602. (Patron-Drake, HB 1820; Wampler, SB 774)

    Retail Sales and Use Tax; legislative consideration of exemptions. Amending § 30-19.05. (Patron-DeBoer, HB 1948)

    Retail Sales and Use Tax; not applicable to leased personal property. Amending § 58.1-602. (Patron-Rhodes, HB 1911)

    Retail Sales and Use Tax; prevents State from acquiring personal property which is exempt therefrom and transferring it to private business for their use, exception to Advanced Shipbuilding and Carrier Integration Center. Amending § 58.1-609.1. (Patron-Parrish, HB 1765; Colgan, SB 781)

    Retail Sales and Use Tax; rate on food for human consumption. Adding § 58.1-628.1. (Patron-DeBoer, HB 2232; Cranwell, HB 2356)

    Retail Sales and Use Tax; rate on food products for home consumption. Adding § 58.1-609.11. (Patron-Robinson, HB 2021; Marye, SB 175)

    Retail Sales and Use Tax; reduced for certain clothing, footwear and computers. Amending §§ 58.1-602 and 58.1-609.10. (Patron-Day, HB 1858)

    Retail Sales and Use Tax; refund for building materials for certain Habitat for Humanity organizations. Amending § 58.1-608.1. (Patron-Diamonstein, HB 1636; Maxwell, SB 847)

    Retail Sales and Use Tax; temporary state exemption on any item or article of tangible personal property during "back to school" period. Adding § 58.1-604.4. (Patron-Day, HB 1753; Robinson, HB 2022)

    Revenue Resources and Economic Commission; created to evaluate State's tax structure. Adding §§ 30-89 through 30-93. (Patron-Colgan, SB 1114)

    Road tax on motor carriers; credit for payment of motor fuel, diesel fuel and liquefied gases tax. Amending § 58.1-2706. (Patron-Parrish, HB 1934)

    Roll-back taxes; allows Prince William County to impose on certain not-for-profit hospitals. (Patron-Marshall, HB 2182)

    Street light installation; imposition of taxes or assessments on subdivision owners who benefit therefrom. Amending §§ 15.2-2404 and 15.2-2413. (Patron-Orrock, HB 2474)

    Tax documents; admissibility of reproductions in evidence. Amending §§ 58.1-106, 58.1-107 and 58.1-108. (Patron-Hawkins, SB 794)

    Tax for personal property, retail sales and motor vehicles; changes rate. Amending §§ 58.1-603, 58.1-604, 58.1-614, 58.1-627, 58.1-628, 58.1-638, 58.1-2402 and 58.1-2425; adding §§ 58.1-3001.1 and 58.1-3005.1. (Patron-Colgan, SB 521)

    Tax incentives; Department of Taxation, et al., to study those recently enacted by State of Florida which encourage private corporations to participate with Florida universities in research and development projects. (Patron-Harris, HJR 700)

    Tax structure; commission created to study and evaluate with emphasis on equities thereof as it affects taxpayers, appropriation. (Patron-May, HJR 590)

    Tax structure and policy; commission created to study as we enter 21st century, and determine what is equitable and appropriate for new economy, appropriation. (Patron-Tate, HJR 686)

    Tax structure for 21st century; commission created to study. (Patron-Clement, HJR 578; Miller, K.G., SJR 401)

    Taxes; interest rate on overpayments. Amending § 58.1-15. (Patron-Howell, HB 1678; Trumbo, SB 868)

    Taxes; interest rate on refunds. Amending § 58.1-15. (Patron-Dudley, HB 1695)

    Timberland; assessment. Adding § 58.1-3284.2; repealing § 58.1-3284. (Patron-Ruff, HB 2731)

    Tire tax; makes wholesaler rather than retailer responsible for charging, collecting and remitting. Amending §§ 58.1-640, 58.1-641 and 58.1-642. (Patron-Ruff, HB 2545)

    Transient occupancy, and food and beverage tax; imposition on bed and breakfast establishments in Rappahannock County. Adding § 58.1-3842. (Patron-Miller, K.G., SB 778)

    Transient occupancy, and food and beverage tax; volume discounts. Adding §§ 58.1-3824 and 58.1-3835. (Patron-Morgan, HB 1482)

    Transient occupancy, food and beverage, or admissions tax; correction of assessment. Amending § 58.1-3980. (Patron-Johnson, HB 1941)

    Transient occupancy tax; additional imposition in Franklin County. Amending § 58.1-3819. (Patron-Armstrong, HB 2386; Reynolds, SB 1098)

    Transient occupancy tax; additional imposition in Town of Rocky Mount. Adding § 58.1-3840.1. (Patron-Dudley, HB 1698)

    Transient occupancy tax; extends additional imposition in Arlington County. Amending § 58.1-3822. (Patron-Almand, HB 1626; Whipple, SB 837)

    Transient occupancy tax; levy in Prince William County. Amending § 58.1-3819. (Patron-Parrish, HB 2086)

    Transient occupancy tax; levy in Rockbridge County. Amending § 58.1-3819. (Patron-Deeds, HB 1618; Hanger, SB 1050)

    Transit Capital Fund; created. Amending §§ 33.1-269 and 58.1-638. (Patron-Whipple, SB 1256)

    Transportation contractors; limitation on gross receipts tax. Adding § 58.1-3732.5. (Patron-Howell, HB 2149)

    Transportation Trust Fund; transfer of revenues to Route 58 Corridor Development Fund and Northern Virginia Transportation District Fund. Amending § 58.1-638. (Patron-Clement, HB 2100)

    Treasurers, local; definition. Amending § 58.1-3123. (Patron-Callahan, HB 1814; May, HB 1841)

    Unemployment compensation; repeals sunset provisions on current statutory provisions prescribing tax rates for new employers. Amending Chapter 298, 1997 Acts. (Patron-Rust, HB 2130)

    Unemployment compensation; taxable wage base. Amending § 60.2-229. (Patron-Barlow, HB 1070)

    Voters; treasurers or commissioners of the revenue may purchase list of those registered for purpose of ascertaining domicile of motor vehicle owners to administer license and tax laws. Amending § 24.2-405. (Patron-Lucas, SB 538)

    Washington Metropolitan Area Transit Authority and Northern Virginia Transportation Commission; disposition of revenues. Amending § 58.1-638. (Patron-Callahan, HB 1492; Gartlan, SB 749)

    Water well drilling equipment; taxation. Amending §§ 58.1-1101 and 58.1-3507. (Patron-Potts, SB 1312)

    Wood chips; counties and cities authorized to levy severance tax thereon. Adding § 58.1-3712.2. (Patron-Phillips, HB 1918)


    1999 Cumulative Index of Bills, Joint Resolutions, Resolutions and Documents - For additional information, please contact Legislative Information, State Capitol, Richmond, Virginia 23219. Telephone (804) 698-1500. Last Modified on June 10, 1999 at 03:26PM Eastern Daylight Time

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