5a13be122b
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
85 lines
4.2 KiB
Markdown
85 lines
4.2 KiB
Markdown
---
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type: "Bill"
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title: "Land preservation tax credits; withholding tax of nonresident owners."
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description: "Provides that the two percent transfer fee for land preservation tax credits shall not apply to a distribution of credits to a nonresident owner of a pass-through entity when such credits are applied by the pass-through entity to the withholding tax of the nonresident owner."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2017"
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identifier: "SB 1286"
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citation: "Virginia SB 1286 (2017)"
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classification: ["bill"]
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subjects: ["Conservation", "Taxation"]
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status: "enacted"
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primary_sponsors: ["Mark D. Obenshain"]
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version_count: 4
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action_count: 19
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vote_count: 7
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first_action: "2017-01-10"
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last_action: "2017-03-24"
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source: "openstates"
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source_identifier: "ocd-bill/efe78ce2-37a9-41ea-82aa-95850c8d24da"
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source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+SB1286"
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source_hash: "695989c6c58248163c260a9929389d99f7b8490bf984ab51e3bf7044bce8a3a1"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-va"]
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---
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# Virginia SB 1286 (2017) — Land preservation tax credits; withholding tax of nonresident owners.
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Provides that the two percent transfer fee for land preservation tax credits shall not apply to a distribution of credits to a nonresident owner of a pass-through entity when such credits are applied by the pass-through entity to the withholding tax of the nonresident owner.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Governor: Acts of Assembly Chapter text (CHAP0725)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+CHAP0725)
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2. **Senate: Bill text as passed Senate and House (SB1286ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB1286ER)
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3. **Senate: Committee substitute printed 17104894D-S1** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB1286S1)
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4. **Senate: Prefiled and ordered printed; offered 01/11/17 17102244D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB1286)
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## Votes
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- Reported from Finance with substitute — **16–0** (pass) · legislature
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- Passed Senate — **40–0** (pass) · legislature
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- Passed House BLOCK VOTE — **99–0** (pass) · legislature
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- Reported from Finance — **22–0** (pass) · legislature
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- Constitutional reading dispensed — **40–0** (pass) · legislature
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- Subcommittee recommends reporting — **10–0** (pass) · legislature
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- Constitutional reading dispensed — **40–0** (pass) · legislature
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## Sponsors
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- Mark D. Obenshain — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2017-01-10** Prefiled and ordered printed; offered 01/11/17 17102244D `introduction`
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- **2017-01-10** Referred to Committee on Finance `referral-committee`
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- **2017-02-03** Read second time `reading-2`
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- **2017-02-03** Reading of substitute waived
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- **2017-02-03** Committee substitute agreed to 17104894D-S1
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- **2017-02-03** Engrossed by Senate - committee substitute SB1286S1
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- **2017-02-08** Placed on Calendar
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- **2017-02-08** Read first time `reading-1`
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- **2017-02-08** Referred to Committee on Finance `referral-committee`
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- **2017-02-08** Assigned Finance sub: Subcommittee #2 `referral-committee`
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- **2017-02-14** Read second time `reading-2`
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- **2017-02-15** Read third time `reading-3`
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- **2017-02-15** Passed House BLOCK VOTE (99-Y 0-N) `passage`
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- **2017-02-17** Enrolled
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- **2017-02-17** Signed by Speaker
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- **2017-02-20** Signed by President
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- **2017-02-21** Enrolled Bill Communicated to Governor on 2/21/17
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- **2017-02-21** Governor's Action Deadline Midnight, March 27, 2017
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- **2017-03-24** Approved by Governor-Chapter 725 (effective 7/1/17) `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/efe78ce2-37a9-41ea-82aa-95850c8d24da`. Confidence: reported (aggregated from official Virginia legislature records).
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