# Virginia HB1743: License tax, local; work group to review deduction for receipts attributable to out-of-state. Virginia HB1743, License tax, local; work group to review deduction for receipts attributable to out-of-state., is a 2025 Regular Session House bill sponsored by Vivian E. Watts (Democratic); status failed, last action 2025-03-21 (Acts of Assembly Chapter text (CHAP0192)) (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/VA-HB1743-2025 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Virginia HB1743 - State: Virginia - Session: 2025 Regular Session - Title: License tax, local; work group to review deduction for receipts attributable to out-of-state. - Status: failed - Chamber: House - Introduced: 2025-01-04 - Last action: 2025-03-21, Acts of Assembly Chapter text (CHAP0192) - Sponsor: Vivian E. Watts (Democratic) - Cosponsors: 0 - Touches household money: no - Roll calls: 11 (498 yes, 93 no in all) - Economic provisions PRIA read: 0 ## Summary License taxes; deduction for out-of-state receipts; work group; report. Directs the Department of Taxation to convene a work group to review the policies, methods, existing laws, and potential impacts of the local license tax deduction in Virginia for receipts attributable to out-of-state business and to submit a report of the findings and recommendations, if any, of the work group to the Joint Subcommittee on Tax Policy and to the Chairs of the House Committee on Finance, the House Committee on Appropriations, and the Senate Committee on Finance and Appropriations by October 1, 2025. ## Bill overview No economic impacts identified for this bill. ## Sponsors and cosponsors - Sponsor: Vivian E. Watts (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-02-22 | House | Conference report agreed to by House | pass | 99 | 0 | | | 2025-02-21 | Senate | Conference report agreed to by Senate | pass | 38 | 0 | | | 2025-02-18 | Senate | Senate insisted on substitute | pass | 40 | 0 | | | 2025-02-14 | House | Senate substitute rejected by House (Y-2 N-93 A-0) | fail | 2 | 93 | | | 2025-02-12 | Senate | Passed Senate with substitute Block Vote | pass | 39 | 0 | | | 2025-02-11 | Senate | Constitutional reading dispensed Block Vote (on 2nd reading) | pass | 40 | 0 | | | 2025-02-11 | Senate | Reported from Finance and Appropriations with substitute | pass | 15 | 0 | | | 2025-02-04 | House | Passed House Block Vote | pass | 99 | 0 | | | 2025-02-04 | House | Read third time and passed House Block Vote | pass | 97 | 0 | | | 2025-01-29 | House | Reported from Finance with substitute | pass | 21 | 0 | | | 2025-01-14 | House | Subcommittee recommends reporting with amendment(s) | pass | 8 | 0 | 1 | ## Actions (49) - 2025-03-21: Acts of Assembly Chapter text (CHAP0192) (Governor) - 2025-03-21: Approved by Governor-Chapter 192 (Effective 07/01/25) (Governor) - 2025-03-11: Governor's Action Deadline 11:59 p.m., March 24, 2025 (Governor) - 2025-03-11: Enrolled Bill communicated to Governor on March 11, 2025 (House) - 2025-03-10: Signed by President (Senate) - 2025-03-07: Impact statement from TAX (HB1743) (House) - 2025-03-07: Bill text as passed House and Senate (HB1743ER) (House) - 2025-03-07: Enrolled (House) - 2025-03-07: Signed by Speaker (House) - 2025-02-22: Conference report agreed to by House (99-Y 0-N) (House) - 2025-02-21: Conference report agreed to by Senate (38-Y 0-N) (Senate) - 2025-02-21: Amended by conference committee - 2025-02-21: Conference substitute printed 25107972D-H2 (House) - 2025-02-20: Senators: Deeds, Locke, McDougle (Senate) - 2025-02-20: Conferees appointed by Senate (Senate) - 2025-02-19: Delegates: Watts, Anthony, McNamara (House) - 2025-02-19: Conferees appointed by House (House) - 2025-02-19: House acceded to request (House) - 2025-02-18: Senate insisted on substitute (40-Y 0-N) (Senate) - 2025-02-18: Senate requested conference committee (Senate) - 2025-02-14: Senate substitute rejected by House (Y-2 N-93 A-0) (House) - 2025-02-12: Passed Senate with substitute Block Vote (39-Y 0-N) (Senate) - 2025-02-12: Engrossed by Senate - committee substitute (Senate) - 2025-02-12: Finance and Appropriations Substitute agreed to (Senate) - 2025-02-12: Reading of substitute waived (Senate) - 2025-02-12: Read third time (Senate) - 2025-02-11: Committee substitute printed 25107127D-S1 (Senate) - 2025-02-11: Constitutional reading dispensed Block Vote (on 2nd reading) (40-Y 0-N) (Senate) - 2025-02-11: Reported from Finance and Appropriations with substitute (15-Y 0-N) (Senate) - 2025-02-11: Passed by for the day (Senate) - 2025-02-11: Rules suspended (Senate) - 2025-02-10: Impact statement from CLG (HB1743) (House) - 2025-02-07: Impact statement from TAX (HB1743) (House) - 2025-02-05: Referred to Committee on Finance and Appropriations (Senate) - 2025-02-05: Constitutional reading dispensed (on 1st reading) (Senate) - 2025-02-04: Passed House Block Vote (99-Y 0-N) (House) - 2025-02-04: Reconsideration of passage agreed to by House (House) - 2025-02-04: Read third time and passed House Block Vote (97-Y 0-N) (House) - 2025-02-03: Engrossed by House - committee substitute (House) - 2025-02-03: Finance Substitute agreed to (House) - 2025-02-03: Read second time (House) - 2025-01-31: Read first time (House) - 2025-01-29: Committee substitute printed 25106460D-H1 (House) - 2025-01-29: Reported from Finance with substitute (21-Y 0-N) (House) - 2025-01-14: Subcommittee recommends reporting with amendment(s) (8-Y 0-N) (House) - 2025-01-14: Impact statement from TAX (HB1743) (House) - 2025-01-13: Assigned Finance sub: Subcommittee #2 (House) - 2025-01-04: Referred to Committee on Finance (House) - 2025-01-04: Prefiled and ordered printed; Offered 01-08-2025 25102625D (House) ## Bill text - Chaptered, 2025-03-21: [HTML](https://lis.blob.core.windows.net/files/1072081.HTML), [PDF](https://lis.blob.core.windows.net/files/1072080.PDF) - Enrolled, 2025-03-07: [HTML](https://lis.blob.core.windows.net/files/1069180.HTML), [PDF](https://lis.blob.core.windows.net/files/1069179.PDF) - Conference Report, 2025-02-22: [HTML](https://lis.blob.core.windows.net/files/1066958.HTML) - Substitute, 2025-02-22: [HTML](https://lis.blob.core.windows.net/files/1066977.HTML), [PDF](https://lis.blob.core.windows.net/files/1066976.PDF) - Substitute, 2025-02-11: [HTML](https://lis.blob.core.windows.net/files/1046899.HTML), [HTML](https://lis.blob.core.windows.net/files/1046848.HTML), [PDF](https://lis.blob.core.windows.net/files/1046847.PDF), [PDF](https://lis.blob.core.windows.net/files/1046898.PDF) - Substitute, 2025-01-29: [HTML](https://lis.blob.core.windows.net/files/1033234.HTML), [PDF](https://lis.blob.core.windows.net/files/1033233.PDF) - Amendment, 2025-01-14: [HTML](https://lis.blob.core.windows.net/files/1020238.HTML) - Introduced, 2025-01-04: [HTML](https://lis.blob.core.windows.net/files/1012796.HTML), [PDF](https://lis.blob.core.windows.net/files/1012795.PDF) ## Related bills - HR671: Commending JR's Auto Care. (adopted) - SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed) - HB1746: Public safety officer; definition. (failed) - HB1600: Budget Bill. (failed) - SB1449: Data centers; site assessment for high energy use facility. (failed) - HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor) ## Sources - [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1072081.HTML) - [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1072080.PDF) - [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1069180.HTML) - [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1069179.PDF) - [Conference Report (HTML)](https://lis.blob.core.windows.net/files/1066958.HTML) - [Substitute (HTML)](https://lis.blob.core.windows.net/files/1066977.HTML) - [Substitute (PDF)](https://lis.blob.core.windows.net/files/1066976.PDF) - [Substitute (HTML)](https://lis.blob.core.windows.net/files/1046899.HTML) - [Substitute (HTML)](https://lis.blob.core.windows.net/files/1046848.HTML) - [Substitute (PDF)](https://lis.blob.core.windows.net/files/1046847.PDF) - [Substitute (PDF)](https://lis.blob.core.windows.net/files/1046898.PDF) - [Substitute (HTML)](https://lis.blob.core.windows.net/files/1033234.HTML) - [Substitute (PDF)](https://lis.blob.core.windows.net/files/1033233.PDF) - [Amendment (HTML)](https://lis.blob.core.windows.net/files/1020238.HTML) - [Introduced (HTML)](https://lis.blob.core.windows.net/files/1012796.HTML) - [Introduced (PDF)](https://lis.blob.core.windows.net/files/1012795.PDF) ## Related - [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025) - [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025) - [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025) - [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025) - [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025) - [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025) - [Virginia bills](https://policyrisk.com/states/virginia/bills) - [Virginia state hub](https://policyrisk.com/states/virginia) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/VA-HB1743-2025 (as of 2026-10-17).