| Bills | Committee | Last action | Date |
| HB 4 - Martinez - Plastic bag tax; distribution to towns. | (H) Committee on Counties, Cities and Towns (S) Committee on Finance and Appropriations | (H) House sustained Governor's veto | 04/17/24 |
| notes: Provides that any town located within a county that has imposed a disposable plastic bag tax shall receive a distribution of revenues collected by the county based on the local sales tax distribution formula for appropriations to towns. The bill requires that towns use such revenues for the same purposes allowable for a county or city. | |||
| HB 25 - Reid - Retail Sales and Use Tax; establishes an annual tax holiday that takes place in August. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0628) | 04/08/24 |
| notes: Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning on August 1, 2025. During such weekend, state retail sales and use tax will not apply to certain (i) school supplies, (ii) clothing and footwear, (iii) qualified products designated as Energy Star or WaterSense, (iv) portable generators, or (v) hurricane preparedness equipment. | |||
| HB 110 - Sullivan - Surrogacy brokers; repeals statute of prohibition. | (H) Committee for Courts of Justice (S) Committee for Courts of Justice | (H) House sustained Governor's veto | 04/17/24 |
| notes: Repeals the statute prohibiting any person, firm, corporation, partnership, or other entity from accepting compensation for recruiting or procuring surrogates or accepting compensation for otherwise arranging or inducing an intended parent and surrogate to enter into surrogacy contracts. Under current law, any violation of such prohibition is a Class 1 misdemeanor. | |||
| HB 116 - Sullivan - Retail Sales and Use tax; exemption for data centers. | (H) Committee on Finance | (H) Continued to 2025 with amendment(s) in Finance | 02/07/24 |
| notes: Requires data center operators to meet certain energy efficiency standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall be eligible for the exemption only if such operator demonstrates that (i) its facilities either (a) have a power usage effectiveness score of no greater than 1.2 or (b) for data centers co-located in buildings with other commercial uses, achieve an energy efficiency level of no less than the most efficient 15 percent of similar buildings constructed in the previous five years and (ii) it will procure carbon-free renewable energy and associated renewable energy certificates from facilities equal to 90 percent of its electricity requirements or that its electricity will be otherwise derived from non-carbon-emitting, renewable sources. | |||
| HB 339 - Thomas - Motor vehicle sales and use tax; exemptions for vehicle transfers, limited liability companies. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (S) Passed by indefinitely in Finance and Appropriations (15-Y 0-N) | 02/27/24 |
| notes:
Provides that no motor vehicle sales and use tax shall be imposed on vehicle transfers from (i) an individual, partnership, or limited liability company to a corporation or limited liability company or (ii) from a corporation or limited liability company to an individual, partnership, or limited liability company if (a) the transfer is incidental to the formation, organization, or dissolution of a corporation or limited liability company in which the individual, partnership, or limited liability company holds the majority interest in both entities and (b) the transfer to a limited liability company is not a precursor to a transfer of control of the assets of the company to avoid motor vehicle sales and use taxes. Under current law, transfers from (1) an individual or partnership to a corporation or limited liability company or (2) from a corporation or limited liability company to an individual or partnership are exempt from the motor vehicle sales and use tax if the transfer is incidental to the formation, organization, or dissolution of a corporation or limited liability company in which the individual or partnership holds the majority interest. |
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| HB 540 - McNamara - Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene. | (H) Committee on Finance | (H) Continued to 2025 in Finance | 02/07/24 |
| notes: Provides an exemption from local sales and use tax beginning July 1, 2024, for food purchased for human consumption and essential personal hygiene products. The bill also provides an allocation of state revenues to fund the distribution to localities for funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are exempt from state sales and use tax but are subject to the standard local rate of one percent. | |||
| HB 558 - Hernandez - Constitutional amendment; property tax exemption for certain surviving spouses (voter referendum). | (H) Committee on Privileges and Elections (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0394) | 04/04/24 |
| notes: Provides for a referendum at the November 5, 2024, election to approve or reject an amendment to the Constitution of Virginia that would expand the real property tax exemption that is currently available to the surviving spouses of soldiers killed in action to be available to the surviving spouses of soldiers who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense. | |||
| HB 574 - Thomas - Recordation tax; value of interest conveyed. | (H) Committee on Appropriations (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0140) | 03/26/24 |
| notes: Provides that for purposes of recordation taxes, the value of a property interest conveyed shall be the most recent property tax assessment for such property at the time the property is conveyed. | |||
| HB 639 - Sullivan - Real property tax; notice of rate and assessment changes. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0142) | 03/26/24 |
| notes: Provides that in certain localities, in the event that the total assessed value of real property exceeds the prior year's assessed value and would result in an increase in the total real property tax levied, the notice of assessment changes shall state that there would be an increase in the total real property tax levied absent a reduction in the current year's tax rate by the local governing body. | |||
| HB 785 - Herring - Energy storage systems; clarifies the tax treatment of systems. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (S) Passed by indefinitely in Finance and Appropriations (15-Y 0-N) | 02/27/24 |
| notes: Clarifies the tax treatment of energy storage systems. The bill strikes language that overrides the provision requiring the amount of tax exemption for energy storage systems to be 100 percent if the taxing locality has implemented a revenue share for such systems. | |||
| HB 889 - Watts - Retail Sales and Use tax; levies tax on following services: admissions, charges for recreation, etc. | (H) Committee on Finance | (H) Continued to 2025 in Finance | 02/07/24 |
| notes:
Levies the retail sales and use tax on the following services: admissions; charges for recreation, fitness, or sports facilities; nonmedical personal services or counseling; dry cleaning and laundry services; companion animal care; residential home repair or maintenance, landscaping, or cleaning services when paid for directly by a resident or homeowner; vehicle and engine repair; repairs or alterations to tangible personal property; storage of tangible personal property; delivery or shipping services; travel, event, and aesthetic planning services; and communications services that are not subject to the communications sales and use tax and are not digital personal property. The bill also imposes the retail sales and use tax on digital personal property, defined in the bill as a digital product delivered electronically that the purchaser owns or has the ability to continually access without having to pay an additional subscription or usage fee to the seller after paying the initial purchase price. |
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| HB 912 - Shin - Correctional facilities, local; stores and telephone systems, fees. | (H) Committee on Public Safety (S) Committee on Rehabilitation and Social Services | (G) Acts of Assembly Chapter text (CHAP0402) | 04/04/24 |
| notes: Eliminates or caps certain fees charged to inmates in local correctional facilities and repeals provisions that allow a sheriff or jail superintendent to establish a deferred or installment payment agreement or contract with a collections agency when an inmate is unable to pay fees owed to the local correctional facility. The bill establishes the manner in which the balance of all accounts maintained for an inmate's use must be transferred to the inmate upon release. | |||
| HB 944 - Lopez - Forest Sustainability Fund; fund allocation. | (H) Committee on Appropriations (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0699) | 04/08/24 |
| notes: Provides that moneys from the Forest Sustainability Fund must be allocated proportionally among localities that forego tax revenues as a result of the use value assessment and taxation for real estate devoted for forest use. The bill specifies that no locality shall receive an allocation of more than four percent or less than one-half of one percent of available funds from the Fund. | |||
| HB 1211 - Hayes - Tax assessment districts; establishes, petition by parcel owners. | (H) Committee on Counties, Cities and Towns (S) Committee on Local Government | (G) Acts of Assembly Chapter text (CHAP0740) | 04/08/24 |
| notes: Changes the threshold for petitioning a city or town for establishment of a tax assessment district from not less than three-fourths of the landowners affected to the owners of not less than three-fourths of the parcels affected. | |||
| HB 1429 - Laufer - Tangible personal property tax; exemption for indoor agriculture equipment and machinery. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0087) | 03/14/24 |
| notes: Specifies that farm machinery, farm equipment, and farm implements used by an indoor, closed, controlled-environment commercial agricultural facility are a class of farm machinery and farm implements that a locality may exempt from personal property taxation. This bill incorporates HB 384. | |||
| HB 1436 - Anthony - Sales tax revenues; entertainment arena. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (S) Left in Finance and Appropriations | 03/09/24 |
| notes: Adds entertainment arena to the definition of public facility to allow a locality to collect all sales tax revenues generated by transactions at such a facility, provided that a locality owns an interest in the facility and contributes to financing its construction. The bill also allows a municipality to issue bonds to finance a public facility on or after July 1, 2024, but prior to July 1, 2027, and provides that a municipality is entitled to all sales tax revenues from transactions producing revenues in connection with the development and construction of such public facility, in addition to transactions taking place in such public facility. | |||
| HB 1446 - Coyner - Real property tax; assessment of real property used for affordable housing. | (H) Committee on Finance | (H) Continued to 2025 with substitute in Finance (12-Y 9-N) | 02/07/24 |
| notes: Requires the duly authorized real estate assessor of a locality to appraise affordable rental housing in accordance with the income approach, as described by the bill. The bill provides that, should the duly authorized real estate assessor fail to follow generally accepted appraisal practices, the assessment will not be entitled to a presumption of correctness, and if the owner then successfully appeals such assessment, the locality shall reimburse the owner for attorney fees and costs incurred. | |||
| HB 1483 - McQuinn - Meals tax; statute of limitations, penalties and interest. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (S) Passed by indefinitely in Finance and Appropriations (15-Y 0-N) | 02/27/24 |
| notes: Requires localities to apply voluntary payments made by a taxpayer to the tax return that accompanies such payment. The bill provides that no interest will accrue on any unpaid balances 90 days after the date on which a taxpayer files an application for correction by the locality, an administrative appeal, or an application to court for meals taxes, until such appeal is resolved. The bill creates notice procedures prior to a locality making a levy on property due to delinquent tax payments. With respect to any local food or beverage tax, following the denial of a taxpayer's application for correction, the bill provides that the locality and taxpayer may agree to settle the liability pursuant to an offer in compromise. The bill also provides that following an application to court to correct erroneous assessments of local levies, the court may award reasonable attorney fees to the prevailing party. | |||
| HB 1502 - Willett - Tangible personal property tax; classification of certain vehicles, removes sunset date. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0660) | 04/08/24 |
| notes: Removes the sunset date from the provision of law that authorizes localities to classify most motor vehicles as a class of property subject to a different rate of tax or rate of assessment from the rate applicable to the general class of tangible personal property. Under current law, such classification would expire beginning with taxable years beginning on or after January 1, 2025. | |||
| HB 1538 - Kilgore - Manufactured home; conversion to real property. | (H) Committee on Transportation (S) Committee on Transportation | (G) Acts of Assembly Chapter text (CHAP0567) | 04/05/24 |
| notes: Establishes a process whereby a manufactured home owner who is not listed as the owner of such manufactured home on its title may detitle such manufactured home in order to convert the home to real property. | |||
| SB 4 - McPike - Constitutional amendment; property tax exemption for certain surviving spouses (voter referendum). | (H) Committee on Privileges and Elections (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0395) | 04/04/24 |
| notes: Provides for a referendum at the November 5, 2024, election to approve or reject an amendment to the Constitution of Virginia that would expand the real property tax exemption that is currently available to the surviving spouses of soldiers killed in action to be available to the surviving spouses of soldiers who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense. | |||
| SB 14 - McPike - Sales and use tax, local; additional tax authorized in counties & cities to support schools. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (S) Requires 2/3 members present | 04/17/24 |
| notes: Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construction or renovation of schools if such levy is approved in a voter referendum. Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties and the City of Danville are authorized to impose such a tax. | |||
| SB 116 - Lucas - Retail sales and use tax holiday; establishes an annual tax holiday that takes place in August. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0663) | 04/08/24 |
| notes: Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning in 2025. During such weekend, state retail sales and use tax will not apply to certain (i) school supplies, (ii) clothing and footwear, (iii) qualified products designated as Energy Star or WaterSense, (iv) portable generators, or (v) hurricane preparedness equipment. | |||
| SB 126 - Craig - Personal property; tax relief for qualifying vehicles, reimbursement and appropriation. | (S) Committee on Finance and Appropriations | (S) Continued to 2025 in Finance and Appropriations (15-Y 0-N) | 02/06/24 |
| notes:
Provides for a portion of the general fund surplus at the close of the immediately preceding fiscal year to be appropriated for increased car tax relief. If more than $250 million in general fund surplus remains after all mandatory assignments under current law, then the total amount the Commonwealth shall pay in reimbursements to localities for providing required tangible personal property tax relief on qualifying vehicles for the immediately following tax year, beginning in tax year 2025, shall be $950 million plus up to 25 percent of the remaining surplus. In such case, the surplus amount would be held in reserve for appropriation for such tax relief and not further assigned by the Comptroller. If less than $250 million in general fund surplus remains after such mandatory assignments, the total amount of reimbursements from the Commonwealth to localities would remain at $950 million, the fixed amount under current law, and the remaining surplus would be assigned by the Comptroller for nonrecurring expenditures. Also beginning in tax year 2025, the bill increases from $20,000 to $30,000 the base vehicle value for which a county, city, or town shall establish its tangible personal property tax rate for each qualifying vehicle and reimbursements from the Commonwealth therefor. |
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| SB 129 - Ruff - Forest Sustainability Fund; fund allocation. | (H) Committee on Appropriations (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0703) | 04/08/24 |
| notes: Provides that moneys from the Forest Sustainability Fund must be allocated proportionally among localities that forego tax revenues as a result of the use value assessment and taxation for real estate devoted for forest use. The bill specifies that no locality shall receive an allocation of more than four percent or less than one-half of one percent of available funds from the Fund. | |||
| SB 146 - Ruff - Sales tax, local; Prince Edward County added to list of localities that are authorized to impose. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (H) Incorporated by Finance (SB14-McPike) | 02/21/24 |
| notes: Adds Prince Edward County to the list of localities that are authorized to impose an additional local sales tax at a rate not to exceed one percent in order to provide revenue for the construction or renovation of schools. | |||
| SB 194 - VanValkenburg - Tangible personal property tax; classification of certain vehicles, removes sunset date. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0665) | 04/08/24 |
| notes: Removes the sunset on authorization for localities to assign a rate of tax or assessment different from the general tangible personal property rate on certain automobiles, trucks, motor vehicles for use by the handicapped, motorcycles, mopeds, all-terrain vehicles, off-road motorcycles, campers, and other recreational vehicles. Under current law, such authorization is limited to taxable years 2022 through 2024. | |||
| SB 240 - McPike - Property tax; exemption for surviving spouses of armed forces members who died in the line of duty. | (H) Committee on Appropriations (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0583) | 04/05/24 |
| notes: Expands the real property tax exemption that is currently available to the surviving spouses of soldiers killed in action to the surviving spouses of soldiers who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense. This bill is enabling legislation for a constitutional amendment to be presented during the November 2024 general election. | |||
| SB 483 - Aird - Tangible personal property tax; exemption for indoor agriculture equipment and machinery. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0088) | 03/14/24 |
| notes: Specifies that farm machinery, farm equipment, and farm implements used by an indoor, closed, controlled-environment commercial agricultural facility are a class of farm machinery and farm implements that a locality may exempt from personal property taxation. | |||
| SB 523 - Williams Graves - Sales tax revenues; entertainment arena. | (S) Committee on Finance and Appropriations | (S) Left in Finance and Appropriations | 02/14/24 |
| notes: Adds entertainment arena to the definition of public facility to allow a locality to collect all sales tax revenues generated by transactions at such a facility, provided that a locality owns an interest in the facility and contributes to financing its construction. The bill also allows a municipality to issue bonds to finance a public facility on or after July 1, 2024, but prior to July 1, 2027. | |||
| SB 677 - Durant - Real property tax; notice of rate and assessment changes. | (H) Committee on Finance (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0014) | 03/08/24 |
| notes: Provides that in certain localities, in the event that the total assessed value of real property would result in an increase of one percent or more in the total real property tax levied, the notice of assessment changes shall state the tax rate that would levy the same amount of real estate tax as the previous year when multiplied by the new total assessed value of real estate. | |||
| SJ 3 - McPike - Constitutional amendment; property tax exemption for certain surviving spouses. | (H) Committee on Privileges and Elections (S) Committee on Finance and Appropriations | (G) Acts of Assembly Chapter text (CHAP0778) | 04/08/24 |
| notes: Expands the current tax exemption for real property available to the surviving spouses of soldiers killed in action to the surviving spouses of soldiers who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense. | |||