# Virginia HB2549: Income tax, state; creation of currently not collectible status.

Virginia HB2549, Income tax, state; creation of currently not collectible status., is a 2025 Regular Session House bill sponsored by Nadarius E. Clark (Democratic); status failed, last action 2025-02-11 (Passed by indefinitely in Finance and Appropriations with letter (15-Y 0-N)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB2549-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB2549
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; creation of currently not collectible status.
- Status: failed
- Chamber: House
- Introduced: 2025-01-10
- Last action: 2025-02-11, Passed by indefinitely in Finance and Appropriations with letter (15-Y 0-N)
- Sponsor: Nadarius E. Clark (Democratic)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 4 (84 yes, 60 no in all)
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Nadarius E. Clark (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-11 | Senate | Passed by indefinitely in Finance and Appropriations with letter | pass | 15 | 0 |   |
| 2025-01-28 | House | Read third time and passed House | pass | 52 | 47 |   |
| 2025-01-22 | House | Reported from Finance with substitute | pass | 12 | 10 |   |
| 2025-01-21 | House | Subcommittee recommends reporting with substitute | pass | 5 | 3 |   |

## Actions (17)

- 2025-02-11: Passed by indefinitely in Finance and Appropriations with letter (15-Y 0-N) (Senate)
- 2025-02-11: Impact statement from TAX (HB2549) (House)
- 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 47-N) (House)
- 2025-01-27: Engrossed by House - committee substitute (House)
- 2025-01-27: Finance Substitute agreed to (House)
- 2025-01-27: Read second time (House)
- 2025-01-24: Read first time (House)
- 2025-01-22: Committee substitute printed 25105778D-H1 (House)
- 2025-01-22: Incorporates HB2667(Taylor) (House)
- 2025-01-22: Reported from Finance with substitute (12-Y 10-N) (House)
- 2025-01-21: Subcommittee recommends reporting with substitute (5-Y 3-N) (House)
- 2025-01-21: Impact statement from TAX (HB2549) (House)
- 2025-01-20: Assigned Finance sub: Subcommittee #2 (House)
- 2025-01-10: Referred to Committee on Finance (House)
- 2025-01-10: Prefiled and ordered printed; Offered 01-08-2025 25102759D (House)

## Bill text

- Substitute, 2025-01-22: [HTML](https://lis.blob.core.windows.net/files/1026212.HTML), [HTML](https://lis.blob.core.windows.net/files/1025828.HTML), [PDF](https://lis.blob.core.windows.net/files/1025827.PDF), [PDF](https://lis.blob.core.windows.net/files/1026211.PDF)
- Substitute, 2025-01-21: [HTML](https://lis.blob.core.windows.net/files/1025422.HTML), [PDF](https://lis.blob.core.windows.net/files/1025421.PDF)
- Introduced, 2025-01-10: [HTML](https://lis.blob.core.windows.net/files/1018088.HTML), [PDF](https://lis.blob.core.windows.net/files/1018087.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
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1026212.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1025828.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1025827.PDF)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1026211.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1025422.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1025421.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1018088.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1018087.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)
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- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB2549-2025 (as of 2026-10-17).