VirginiaHB25492025 Regular SessionHouse

Income tax, state; creation of currently not collectible status.

Sponsored By: Nadarius E. Clark (Democratic)

Failed

Summary

Individual income taxes; creation of currently not collectible status. Directs the Department of Taxation to create a form through which taxpayers may file for currently not collectible status and specifies that corporations, partnerships, and limited liability companies shall be ineligible for such status. The bill provides that the Department shall place an applicant into such status upon a finding that the collection of income taxes from such applicant would create or exacerbate an undue hardship for such applicant. Such applicant shall reapply for such status annually. This bill incorporates HB 2667 and has a delayed effective date of July 1, 2026.

Finance and Appropriations

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Nadarius E. Clark

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 84 • No: 60

Senate vote • 2/11/2025

Passed by indefinitely in Finance and Appropriations with letter

Yes: 15 • No: 0

House vote • 1/28/2025

Read third time and passed House

Yes: 52 • No: 47

House vote • 1/22/2025

Reported from Finance with substitute

Yes: 12 • No: 10

House vote • 1/21/2025

Subcommittee recommends reporting with substitute

Yes: 5 • No: 3

Actions Timeline

  1. Passed by indefinitely in Finance and Appropriations with letter (15-Y 0-N)

    2/11/2025Senate
  2. Impact statement from TAX (HB2549)

    2/11/2025House
  3. Referred to Committee on Finance and Appropriations

    1/29/2025Senate
  4. Constitutional reading dispensed (on 1st reading)

    1/29/2025Senate
  5. Read third time and passed House (52-Y 47-N)

    1/28/2025House
  6. Engrossed by House - committee substitute

    1/27/2025House
  7. Finance Substitute agreed to

    1/27/2025House
  8. Read second time

    1/27/2025House
  9. Read first time

    1/24/2025House
  10. Committee substitute printed 25105778D-H1

    1/22/2025House
  11. Incorporates HB2667(Taylor)

    1/22/2025House
  12. Reported from Finance with substitute (12-Y 10-N)

    1/22/2025House
  13. Subcommittee recommends reporting with substitute (5-Y 3-N)

    1/21/2025House
  14. Impact statement from TAX (HB2549)

    1/21/2025House
  15. Assigned Finance sub: Subcommittee #2

    1/20/2025House
  16. Referred to Committee on Finance

    1/10/2025House
  17. Prefiled and ordered printed; Offered 01-08-2025 25102759D

    1/10/2025House

Bill Text

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