# Virginia HB2114: Collection of state taxes; period of limitations on collection.

Virginia HB2114, Collection of state taxes; period of limitations on collection., is a 2025 Regular Session House bill sponsored by Karen Keys-Gamarra (Democratic); status failed, last action 2025-02-11 (Passed by indefinitely in Finance and Appropriations (15-Y 0-N)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB2114-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB2114
- State: Virginia
- Session: 2025 Regular Session
- Title: Collection of state taxes; period of limitations on collection.
- Status: failed
- Chamber: House
- Introduced: 2025-01-07
- Last action: 2025-02-11, Passed by indefinitely in Finance and Appropriations (15-Y 0-N)
- Sponsor: Karen Keys-Gamarra (Democratic)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 4 (84 yes, 59 no in all)
- Economic provisions PRIA read: 0

## Summary

Department of Taxation; collection of state taxes; period of limitations on collection. Removes provisions requiring that the period of limitations on tax collection by the Department of Taxation be suspended during the effective period of an installment agreement between a taxpayer and the Tax Commissioner for the payment of income taxes.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Karen Keys-Gamarra (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-11 | Senate | Passed by indefinitely in Finance and Appropriations | pass | 15 | 0 |   |
| 2025-01-28 | House | Read third time and passed House | pass | 52 | 46 |   |
| 2025-01-22 | House | Reported from Finance | pass | 12 | 10 |   |
| 2025-01-21 | House | Subcommittee recommends reporting | pass | 5 | 3 |   |

## Actions (12)

- 2025-02-11: Passed by indefinitely in Finance and Appropriations (15-Y 0-N) (Senate)
- 2025-01-29: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-29: Constitutional reading dispensed (on 1st reading) (Senate)
- 2025-01-28: Read third time and passed House (52-Y 46-N) (House)
- 2025-01-27: Read second time and engrossed (House)
- 2025-01-24: Read first time (House)
- 2025-01-22: Reported from Finance (12-Y 10-N) (House)
- 2025-01-21: Subcommittee recommends reporting (5-Y 3-N) (House)
- 2025-01-21: Impact statement from TAX (HB2114) (House)
- 2025-01-20: Assigned Finance sub: Subcommittee #2 (House)
- 2025-01-07: Referred to Committee on Finance (House)
- 2025-01-07: Prefiled and ordered printed; Offered 01-13-2025 25102757D (House)

## Bill text

- Introduced, 2025-01-07: [HTML](https://lis.blob.core.windows.net/files/1015161.HTML), [PDF](https://lis.blob.core.windows.net/files/1015160.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
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1015161.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1015160.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-HB2114-2025 (as of 2026-10-17).