| Bills |
Committee | Last action | Date |
| HB 1655 - Miyares - Real property tax; exemption for disabled veterans, surviving spouse's ability to move. |
(H) Committee on Finance
(S) Committee on Finance | (G) Acts of Assembly Chapter text (CHAP0015) | 02/15/19 |
notes:
Summary as passed House:
Real property tax exemption for disabled veterans; surviving spouses; ability to move to a different residence. Enacts as statutory law an amendment to subdivision (a) of Section 6-A of Article X of the Constitution of Virginia that was adopted by the voters on November 6, 2018, which applies the real property tax exemption for the surviving spouse of a disabled veteran to such spouse's principal place of residence regardless of whether such spouse moves to a different residence. The provisions of the bill would apply to taxable years beginning on and after January 1, 2019. The bill makes technical corrections related to the real property tax exemptions for surviving spouses of members of the armed forces killed in action and surviving spouses of certain persons killed in the line of duty. This bill is identical to SB 1270.
ASSOCIATION POSITION: WATCH |
| HB 1925 - Keam - Assumed/fictitious name certificate; conforms 1/1/2020 as date where certificates are to be filed. |
(H) Committee on Commerce and Labor
(S) Committee on Commerce and Labor | (G) Acts of Assembly Chapter text (CHAP0464) | 03/18/19 |
notes:
SUMMARY AS INTRODUCED:
Assumed or fictitious name certificates. Conforms January 1, 2020, as the date when certificates of assumed or fictitious name are to be filed centrally with the clerk of the State Corporation Commission rather than with the clerk of court. A provision of existing law provides that central filing of such certificates is scheduled to commence May 1, 2019. Changing that date from May1, 2019, to January 1 2020, will conform the commencement of central filing to the date set by legislation enacted in the 2018 Session of the General Assembly. The measure has an emergency clause.
ASSOCIATION POSITION: WATCH |
| HB 1937 - Krizek - Real property tax; exemptions for elderly and handicapped, computation of income limitation. |
(H) Committee on Finance
(S) Committee on Finance | (G) Acts of Assembly Chapter text (CHAP0016) | 02/15/19 |
notes:
Local option to do this.
Summary as passed House:
Real property tax; exemptions for elderly and handicapped; computation of income limitation. Provides that, if a locality has established a real estate tax exemption for the elderly and handicapped and enacted an income limitation related to the exemption, the locality may exclude, for purposes of the limitation, any disability income received by a family member or nonrelative who lives in the dwelling and who is permanently and totally disabled.
ASSOCIATION POSITION: WATCH |
| HB 2150 - Ingram - Real property tax; exemption for the elderly and disabled, improvements to a dwelling. |
(H) Committee on Finance
(S) Committee on Finance | (G) Approved by Governor-Chapter 736 (effective 7/1/19) | 03/21/19 |
notes:
SUMMARY AS INTRODUCED:
Real property tax exemption for the elderly and disabled; improvements to a dwelling. Provides that, for purposes of the real property tax exemption for the elderly and disabled, certain improvements to exempt land and the land such improvements are situated on shall be included as part of the dwelling and exempt from tax.
ASSOCIATION POSITION: SUPPORT |
| HB 2365 - Knight - Land preservation; special assessment, optional limit on annual increase in assessed value. |
(H) Committee on Finance
(S) Committee on Finance | (G) Acts of Assembly Chapter text (CHAP0022) | 02/15/19 |
notes:
Summary as passed House:
Special assessment for land preservation; optional limit on annual increase in assessed value. Authorizes localities that require use value assessment and taxation to provide by ordinance that the annual increase in the assessed value of eligible property shall not exceed a specified dollar amount per acre.
ASSOCIATION POSITION: WATCH |
| HB 2440 - Campbell, R.R. - Intangible personal property; classification and exemption of certain business property. |
(H) Committee on Finance
(S) Committee on Finance | (G) Acts of Assembly Chapter text (CHAP0255) | 03/08/19 |
notes:
SUMMARY AS INTRODUCED:
Intangible personal property; classification and exemption of certain business property. Classifies as intangible property, and exempts from taxation, personal property that is employed in a trade or business, has an original cost of less than $25, and is not classified as machinery and tools, merchants' capital, or short-term rental property.
ASSOCIATION POSITION: WATCH |
| HB 2529 - Hugo - Income tax, state; conformity of taxation system with the IRC. |
(H) Committee on Finance
(S) Committee on Finance | (G) Acts of Assembly Chapter text (CHAP0017) | 02/15/19 |
notes:
Summary as passed:
Income tax; conformity. Advances conformity of the Commonwealth's tax code with the federal tax code to December 31, 2018, effective starting in taxable year 2018. Starting in taxable year 2019, the bill deconforms from the provisions of the federal Tax Cuts and Jobs Act (TCJA) that limit the deduction for state and local taxes and that suspend the overall limit on itemized deductions.
The bill establishes income tax subtractions starting in taxable year 2018 for Global Intangible Low-Taxed Income (GILTI) and for one-fifth of the amount of business interest that is disallowed as a deduction from federal income tax.
The bill increases the standard deduction to $4,500 for single individuals and $9,000 for married persons filing jointly for taxable years 2019 through 2025. Under current law, the standard deduction is $3,000 for single individuals and $6,000 for married couples filing jointly.
The bill provides for a refund, not to exceed a taxpayer's tax liability of up to $110 for individuals and $220 for married persons filing a joint return. The refund will be issued in October 2019 and will be available only for a taxpayer filing a final return by July 2019. The refunds will be reduced and prorated if the additional revenues generated by the TCJA are insufficient to fully fund the refunds.
The bill establishes the Taxpayer Relief Fund (the Fund). For fiscal years 2019 through 2025, any additional revenues attributable to the TCJA, beyond those necessary to fund the provisions of the bill, would accrue to the Fund. The bill directs the General Assembly to appropriate money from the Fund to enact permanent or temporary tax reform measures.
% |
| HB 2555 - Pillion - Gas severance tax, local; extends sunset provision. |
(H) Committee on Finance
(S) Committee on Finance | (G) Acts of Assembly Chapter text (CHAP0024) | 02/15/19 |
notes:
Summary as introduced:
Local gas severance tax; sunset date. Extends the sunset date from January 1, 2020, to January 1, 2022, for the local gas severance tax that is dedicated to (i) the local Coal and Gas Road Improvement Fund, (ii) the Virginia Coalfield Economic Development Fund, and (iii) water, sewer, and natural gas systems and lines. This bill is identical to SB 1165.
|
| HB 2621 - Ingram - Rezoning and site plan approval; decommissioning solar energy equipment, etc. |
(H) Committee on Counties, Cities and Towns
(S) Committee on Local Government | (G) Approved by Governor-Chapter 743 (effective 7/1/19) | 03/21/19 |
notes:
Summary as passed:
Site plan approval; decommissioning certified solar energy equipment, facilities, or devices. Requires a locality, as part of the local legislative approval process or as a condition of approval of a site plan, to require an owner, lessee, or developer of real property to enter into a written agreement to decommission solar energy equipment, facilities, or devices upon certain terms and conditions, including right of entry by the locality and financial assurance. This bill is identical to SB 1091.
|
| HB 2634 - Hurst - Alcoholic beverage control; local referendums. |
(H) Committee on General Laws
(S) Committee on Rehabilitation and Social Services | (G) Acts of Assembly Chapter text (CHAP0178) | 02/27/19 |
notes:
Summary as passed House:
Alcoholic beverage control; local referendums. Allows the sale of mixed beverages by licensed restaurants and the sale of alcoholic beverages by the Board of Directors of the Virginia Alcoholic Beverage Control Authority in any county, town, or supervisor's election district unless a referendum is held and a majority of the voters voting in such referendum vote to prohibit such sales. Under current law, such sales are prohibited unless they have been approved through the referendum process. The bill includes a grandfathering provision that allows the granting of a mixed beverage license to any establishment described in § 4.1-126, as it was in effect prior to the effective date of this bill, notwithstanding the provisions of the bill related to local referendums but subject to other applicable laws and regulations. The bill has a delayed effective date of July 1, 2020, but allows localities to hold anticipatory referendums between July 1, 2019, and June 30, 2020, and provides that the results of such referendums shall become valid and enforceable on July 1, 2020. The bill provides that the result of any referendum held prior to July 1, 2019, shall remain valid and enforceable for a period of five years. This bill is identical to SB 1110.
|
| HB 2733 - Webert - Personal property tax; exemption for agricultural vehicles. |
(H) Committee on Finance
(S) Committee on Finance | (G) Acts of Assembly Chapter text (CHAP0259) | 03/08/19 |
notes:
Summary as passed House:
Personal property tax; exemption for agricultural vehicles. Provides that, for purposes of the optional local personal property tax exemptions for motor vehicles, trucks, and tractors, the exemption shall apply if the vehicle is used primarily for agricultural purposes. Under current law, the exemption applies only if the vehicle is used exclusively for agricultural purposes.
The bill also provides that, for purposes of the optional local personal property tax exemption for farm vehicles, such exemption shall apply to equipment used by a nursery for the production of horticultural products and to any farm tractor.
ASSOCIATION POSITION: WATCH |
| HB 2811 - Webert - Tax-exempt pollution control facilities; adds Va. Dept. of Health as a certifying authority. |
(H) Committee on Finance
(S) Committee on Finance | (G) Acts of Assembly Chapter text (CHAP0441) | 03/18/19 |
notes:
Summary as passed House:
Tax-exempt pollution control facilities; certifying authority; Virginia Department of Health. Adds to the duties of the Virginia Department of Health the duty of serving as a state certifying authority in determining conformity with state requirements for certain tax-exempt water pollution control projects. Under current law, the State Water Control Board is the only state certifying authority for water pollution projects. The bill contains an emergency clause.
ASSOCIATION POSITION: WATCH |
| HJ 676 - Filler-Corn - Constitutional amendment; personal property tax exemption for motor vehicle of a disabled veteran. |
(H) Committee on Privileges and Elections
(S) Committee on Privileges and Elections | (H) Assigned Chapter 822 (effective 7/1/18) | 03/26/19 |
notes:
Summary as passed House:
Constitutional amendment (first resolution); personal property tax exemption; motor vehicle of a veteran who is disabled. Permits the General Assembly to authorize the governing body of any county, city, or town to exempt from taxation one motor vehicle of a veteran who has a 100 percent service-connected, permanent, and total disability. The amendment provides that only automobiles and pickup trucks qualify for the exemption. Additionally, the exemption would only be applicable on the date the motor vehicle is acquired or the effective date of the amendment, whichever is later, but would not be applicable for any period of time prior to the effective date of the amendment.
ASSOCIATION POSITION: WATCH |
| HJ 687 - Keam - Tax assessments; Small Business Com. to study procedures for appealing decisions. |
(H) Committee on Rules
(S) Committee on Rules | (H) Bill text as passed House and Senate (HJ687ER) | 02/23/19 |
notes:
Summary as passed:
Small Business Commission; appeals of tax assessment decisions; report. Directs the Small Business Commission to study models and streamlined procedures for appealing tax assessment decisions. The Small Business Commission shall report its findings to the members of the General Assembly by the first day of the 2020 Regular Session.
ASSOCIATION POSITION: WATCH |
| HJ 875 - Hurst - Celebrating the life of Trina Nelson Rupe. |
| (H) Bill text as passed House and Senate (HJ875ER) | 02/23/19 |
notes:
Summary as introduced:
Celebrating the life of Trina Nelson Rupe |
| SB 1091 - Reeves - Rezoning and site plan approval; decommissioning solar energy equipment, etc. |
(H) Committee on Counties, Cities and Towns
(S) Committee on Local Government | (G) Approved by Governor-Chapter 744 (effective 7/1/19) | 03/21/19 |
notes:
Summary as passed:
Site plan approval; decommissioning certified solar energy equipment, facilities, or devices. Requires a locality, as part of the local legislative approval process or as a condition of approval of a site plan, to require an owner, lessee, or developer of real property to enter into a written agreement to decommission solar energy equipment, facilities, or devices upon certain terms and conditions, including right of entry by the locality and financial assurance. This bill incorporates SB 1398 and is identical to HB 2621.
ASSOCIATION POSITION: WATCH
|
| SB 1110 - Reeves - Alcoholic beverage control; local referendums. |
(H) Committee on General Laws
(S) Committee on Rehabilitation and Social Services | (G) Acts of Assembly Chapter text (CHAP0037) | 02/19/19 |
notes:
Summary as passed Senate:
Alcoholic beverage control; local referendums. Allows the sale of mixed beverages by licensed restaurants and the sale of alcoholic beverages by the Board of Directors of the Virginia Alcoholic Beverage Control Authority in any county, town, or supervisor's election district unless a referendum is held and a majority of the voters voting in such referendum vote to prohibit such sales. Under current law, such sales are prohibited unless they have been approved through the referendum process. The bill includes a grandfathering provision that allows the granting of a mixed beverage license to any establishment described in § 4.1-126, as it was in effect prior to the effective date of this bill, notwithstanding the provisions of the bill related to local referendums but subject to other applicable laws and regulations. The bill has a delayed effective date of July 1, 2020, but allows localities to hold anticipatory referendums between July 1, 2019, and June 30, 2020, and provides that the results of such referendums shall become valid and enforceable on July 1, 2020. The bill provides that the result of any referendum held prior to July 1, 2019, shall remain valid and enforceable for a period of five years. This bill is identical to HB 2634.
|
| SB 1126 - Lucas - Lottery Board; regulation of casino gaming, penalties. |
(H) Committee on Rules
(S) Committee on Finance | (G) Approved by Governor-Chapter 789 (effective - see bill) | 03/21/19 |
notes:
Summary as passed:
Lottery Board; regulation of casino gaming; penalties. Authorizes casino gaming in the Commonwealth to be regulated by the Virginia Lottery Board (the Board). Casino gaming shall be limited to certain cities that meet the criteria that is outlined in the bill, and a referendum must be passed in the city on the question of allowing casino gaming in the city. The bill requires the Joint Legislative Audit and Review Commission (JLARC) to conduct a review of casino gaming laws in other states and report its findings to the Chairmen of the Senate Committee on General Laws and Technology and the House Committee on General Laws on or before December 1, 2019. The bill contains enactment clauses that prohibit (i) any referendum from being held prior to the publication of the JLARC findings and recommendations regarding casino gaming or after January 1, 2021, and (ii) the Board from issuing a license to operate a gaming operation before July 1, 2020. The bill also provides that amendments to the Code of Virginia that are made in the bill will not become effective unless reenacted by the 2020 Session of the General Assembly.
|
| SB 1165 - Chafin - Gas severance tax, local; extends sunset provision. |
(H) Committee on Finance
(S) Committee on Finance | (G) Acts of Assembly Chapter text (CHAP0191) | 03/05/19 |
notes:
SUMMARY AS INTRODUCED:
Local gas severance tax; sunset date. Extends the sunset date from January 1, 2020, to January 1, 2022, for the local gas severance tax that is dedicated to (i) the local Coal and Gas Road Improvement Fund, (ii) the Virginia Coalfield Economic Development Fund, and (iii) water, sewer, and natural gas systems and lines.
|
| SB 1196 - Dance - Real property tax; exemption for the elderly and disabled, improvements to a dwelling. |
(H) Committee on Finance
(S) Committee on Finance | (G) Approved by Governor-Chapter 737 (effective 7/1/19) | 03/21/19 |
notes:
SUMMARY AS INTRODUCED:
Real property tax exemption for the elderly and disabled; improvements to a dwelling. Provides that, for purposes of the real property tax exemption for the elderly and disabled, certain improvements to exempt land and the land such improvements are situated on shall be included as part of the dwelling and exempt from tax.
ASSOCIATION POSITION: SUPPORT |
| SB 1270 - Stuart - Real property tax; exemption for disabled veterans, surviving spouse's ability to move. |
(H) Committee on Finance
(S) Committee on Finance | (G) Approved by Governor-Chapter 801 (effective 7/1/19) | 03/21/19 |
notes:
SUMMARY AS INTRODUCED:
Real property tax exemption for disabled veterans; surviving spouses; ability to move to a different residence. Enacts as statutory law an amendment to subdivision (a) of Section 6-A of Article X of the Constitution of Virginia that was adopted by the voters on November 6, 2018, which applies the real property tax exemption for the surviving spouse of a disabled veteran to such spouse's principal place of residence regardless of whether such spouse moves to a different residence. The provisions of the bill would apply to taxable years beginning on and after January 1, 2019. The bill makes technical corrections related to the real property tax exemptions for surviving spouses of members of the armed forces killed in action and surviving spouses of certain persons killed in the line of duty
ASSOCIATION POSITION: WATCH |
| SB 1372 - Norment - Income tax, state; conformity of taxation system with the IRC. |
(H) Committee on Finance
(S) Committee on Finance | (G) Acts of Assembly Chapter text (CHAP0018) | 02/15/19 |
notes:
Summary as passed:
Income tax; conformity. Advances conformity of the Commonwealth's tax code with the federal tax code to December 31, 2018, effective starting in taxable year 2018. Starting in taxable year 2019, the bill deconforms from the provisions of the federal Tax Cuts and Jobs Act (TCJA) that limit the deduction for state and local taxes and that suspend the overall limit on itemized deductions.
The bill establishes income tax subtractions starting in taxable year 2018 for Global Intangible Low-Taxed Income (GILTI) and for one-fifth of the amount of business interest that is disallowed as a deduction from federal income tax.
The bill increases the standard deduction to $4,500 for single individuals and $9,000 for married persons filing jointly for taxable years 2019 through 2025. Under current law, the standard deduction is $3,000 for single individuals and $6,000 for married couples filing jointly.
The bill provides for a refund, not to exceed a taxpayer's tax liability of up to $110 for individuals and $220 for married persons filing a joint return. The refund will be issued in October 2019 and will be available only for a taxpayer filing a final return by July 2019. The refunds will be reduced and prorated if the additional revenues generated by the TCJA are insufficient to fully fund the refunds.
The bill establishes the Taxpayer Relief Fund (the Fund). For fiscal years 2019 through 2025, any additional revenues attributable to the TCJA, beyond those necessary to fund the provisions of the bill, would accrue to the Fund. The bill directs the General Assembly to appropriate money from the Fund to enact permanent or temporary tax reform measures.
% |
| SB 1425 - Dunnavant - License tax, local; mobile food units. |
(H) Committee on Finance
(S) Committee on Finance | (G) Approved by Governor-Chapter 791 (effective 7/1/19) | 03/21/19 |
notes:
SUMMARY AS INTRODUCED:
Local license tax; mobile food units. Provides that when the owner of a mobile food unit, defined as a restaurant mounted on wheels and readily moveable at any time during its operation, pays any license tax in the county or city in which the mobile food unit is registered and in which property taxes are paid, no other license shall be required in any other county, city, or town in the Commonwealth.
ASSOCIATION POSITION: WATCH |
| SB 1430 - Obenshain - Va. Conflict of Interest and Ethics Advisory Council; duties, training requirement for officials. |
(H) Committee for Courts of Justice
(S) Committee on Rules | (G) Acts of Assembly Chapter text (CHAP0530) | 03/18/19 |
notes:
SUMMARY AS INTRODUCED:
Conflict of interest; dual-office holding; duties of Virginia Conflict of Interest and Ethics Advisory Council; training requirement; inquiries from citizens. Requires all local elected officials to take training on the provisions of the State and Local Government Conflict of Interests Act at least once every two years. The bill requires such officials in office on July 1, 2019, to complete such training no later than December 31, 2019. The bill also prohibits an attorney for the Commonwealth from serving simultaneously as a county, city, or town attorney. The bill requires the Virginia Conflict of Interest and Ethics Advisory Council (the Council) to offer guidance to any person who contacts the Council with an inquiry regarding ethics, conflicts issues, or a person's duties under the General Assembly Conflicts of Interests Act, the State and Local Government Conflict of Interests Act, or lobbying laws. Current law requires the Council to offer guidance on such Acts and lobbying laws to state and local government agencies and to those individuals to whom the Acts and lobbying laws apply.
ASSOCIATION POSITION: WATCH
|
| SB 1431 - Obenshain - Virginia Freedom of Information Act; training requirements for local elected officials. |
(H) Committee on General Laws
(S) Committee on Finance | (G) Acts of Assembly Chapter text (CHAP0531) | 03/18/19 |
notes:
SUMMARY AS INTRODUCED:
Virginia Freedom of Information Act; training requirements; proceedings for enforcement. Requires the Virginia Freedom of Information Advisory Council to provide, and local elected officials to complete, training on the provisions of the Virginia Freedom of Information Act. The bill requires local elected officials to complete such training at least once every two years while they are in office. The bill also eliminates the three-day notice requirement for a hearing on a petition for mandamus or injunction alleging a violation of the Act. The bill contains technical amendments.
ASSOCIATION POSITION: WATCH |
| SB 1588 - Lewis - Real property taxes; partial exemption for flood mitigation efforts. |
(H) Committee on Finance
(S) Committee on Finance | (G) Approved by Governor-Chapter 754 (effective 7/1/19) | 03/21/19 |
notes:
SUMMARY AS INTRODUCED:
Partial exemption from real property taxes for flood mitigation efforts. Codifies an amendment to Article X, Section 6 of the Constitution of Virginia that was adopted by the voters on November 6, 2018, which enables a locality to provide by ordinance a partial exemption from real property taxes for flooding abatement, mitigation, or resiliency efforts for improved real estate that is subject to recurrent flooding. The bill provides that exemptions may only be granted for qualifying flood improvements. Qualifying flood improvements are defined in the bill as improvements that do not increase the size of any impervious area and are made to qualifying structures or to land. Qualifying structures are defined as structures that were completed prior to July 1, 2018 or were completed more than 10 years prior to the completion of the improvements. For improvements made to land, the improvements must be made primarily for the benefit of one or more qualifying structures. No exemption shall be granted for any improvements made prior to July 1, 2018.
The locality is granted the authority to (i) establish flood protection standards that qualifying flood improvements must meet in order to be eligible for the exemption; (ii) determine the amount of the exemption; (iii) set income or property value limitations on eligibility; (iv) provide that the exemption shall only last for a certain number of years; (v) determine, based upon flood risk, areas of the locality where the exemption may be claimed; and (vi) establish preferred actions for qualifying for the exemption, including living shorelines
ASSOCIATION POSITION: WATCH
|
| SJ 313 - Petersen - Commending the Commissioners of the Revenue Association of Virginia. |
| (S) Bill text as passed Senate and House (SJ313ER) | 02/05/19 |
notes:
Summary as introduced:
Commending the Commissioners of the Revenue Association of Virginia.
ASSOCIATION POSITION: SUPPORT |