# Virginia SB224: Tax administration; award for tax underpayment detection assistance.

Virginia SB224, Tax administration; award for tax underpayment detection assistance., is a 2026 Regular Session Senate bill sponsored by Scott A. Surovell (Democratic); status failed, last action 2026-03-04 (Tabled in Appropriations (22-Y 0-N)) (as of 2026-11-06).

- Canonical: https://policyrisk.com/state-bill/VA-SB224-2026
- As of: 2026-11-06
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB224
- State: Virginia
- Session: 2026 Regular Session
- Title: Tax administration; award for tax underpayment detection assistance.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-10
- Last action: 2026-03-04, Tabled in Appropriations (22-Y 0-N)
- Sponsor: Scott A. Surovell (Democratic)
- Cosponsors: 0
- Subjects: General Government and Capital Outlay
- Touches household money: no
- Roll calls: 8 (131 yes, 15 no in all)
- Economic provisions PRIA read: 0

## Summary

Tax administration; award for tax underpayment detection assistance. Authorizes the Tax Commissioner to award monetary compensation to individuals who provide information that assists the Department of Taxation in the successful collection of delinquent state taxes owed by other individual or business taxpayers. The bill provides that such awards may be given only if (i) the underpaying individual taxpayer's gross income exceeds $100,000 or the underpaying business taxpayer's gross income exceeds $500,000 and (ii) the amount in question exceeds $50,000.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Scott A. Surovell (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-04 | House | Tabled in Appropriations | pass | 22 | 0 |   |
| 2026-02-25 | House | Reported from Finance with substitute and referred to Appropriations | pass | 21 | 0 |   |
| 2026-02-23 | House | Subcommittee recommends reporting with substitute and referring to Appropriations | pass | 11 | 0 |   |
| 2026-02-11 | Senate | Read third time and passed Senate | pass | 23 | 15 |   |
| 2026-02-10 | Senate | Finance and Appropriations Substitute agreed to | pass | 0 | 0 |   |
| 2026-02-09 | Senate | Constitutional reading dispensed Block Vote (on 1st reading) | pass | 40 | 0 |   |
| 2026-02-09 | Senate | Passed by for the day Block Vote (Voice Vote) | pass | 0 | 0 |   |
| 2026-02-05 | Senate | Reported from Finance and Appropriations with substitute | pass | 14 | 0 | 1 |

## Actions (23)

- 2026-03-04: Tabled in Appropriations (22-Y 0-N) (House)
- 2026-02-26: Committee substitute printed 26108460D-H1 (House)
- 2026-02-26: Assigned HAPP sub: General Government and Capital Outlay (House)
- 2026-02-25: Reported from Finance with substitute and referred to Appropriations (21-Y 0-N) (House)
- 2026-02-23: Subcommittee recommends reporting with substitute and referring to Appropriations (11-Y 0-N) (House)
- 2026-02-20: Assigned HFIN sub: Subcommittee #1 (House)
- 2026-02-17: Fiscal Impact statement From TAX (2/17/2026 7:31 pm) (Senate)
- 2026-02-17: Read first time (House)
- 2026-02-17: Referred to Committee on Finance (House)
- 2026-02-17: Placed on Calendar (House)
- 2026-02-11: Read third time and passed Senate (23-Y 15-N 0-A) (Senate)
- 2026-02-10: Finance and Appropriations Substitute agreed to (Senate)
- 2026-02-10: Engrossed by Senate - committee substitute (Voice Vote) (Senate)
- 2026-02-10: Read second time (Senate)
- 2026-02-09: Passed by for the day Block Vote (Voice Vote) (Senate)
- 2026-02-09: Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A) (Senate)
- 2026-02-09: Committee substitute printed 26107398D-S1 (Senate)
- 2026-02-09: Passed by for the day (Senate)
- 2026-02-09: Rules suspended (Senate)
- 2026-02-05: Reported from Finance and Appropriations with substitute (14-Y 0-N 1-A) (Senate)
- 2026-01-24: Fiscal Impact statement From TAX (1/24/2026 7:23 pm) (Senate)
- 2026-01-10: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-10: Prefiled and ordered printed; Offered 01-14-2026 26100617D (Senate)

## Bill text

- Substitute, 2026-02-26: [HTML](https://lis.blob.core.windows.net/files/1184815.HTML), [PDF](https://lis.blob.core.windows.net/files/1184814.PDF)
- Substitute, 2026-02-25: [HTML](https://lis.blob.core.windows.net/files/1179305.HTML), [PDF](https://lis.blob.core.windows.net/files/1179304.PDF)
- Substitute, 2026-02-09: [HTML](https://lis.blob.core.windows.net/files/1133905.HTML), [PDF](https://lis.blob.core.windows.net/files/1133904.PDF)
- Introduced, 2026-01-10: [HTML](https://lis.blob.core.windows.net/files/1084132.HTML), [PDF](https://lis.blob.core.windows.net/files/1084131.PDF)

## Related bills

- HB20: Minimum wage; farm laborers or farm employees, temporary foreign workers. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB253: Electric utilities; pilot programs for energy assistance and weatherization for certain individuals. (signed)
- SB226: Compost and other products containing organic soil amendments; waste disposal infrastructure, etc. (signed)
- SB225: Virginia Clean Energy Innovation Bank; created, report, membership. (signed)

## Sources
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1184815.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1184814.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1179305.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1179304.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1133905.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1133904.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1084132.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1084131.PDF)

## Related
- [HB20: Minimum wage; farm laborers or farm employees, temporary foreign workers.](https://policyrisk.com/state-bill/VA-HB20-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB253: Electric utilities; pilot programs for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-SB253-2026)
- [SB226: Compost and other products containing organic soil amendments; waste disposal i…](https://policyrisk.com/state-bill/VA-SB226-2026)
- [SB225: Virginia Clean Energy Innovation Bank; created, report, membership.](https://policyrisk.com/state-bill/VA-SB225-2026)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB224-2026 (as of 2026-11-06).