republic-os/legislation/us/states/va/2017/sb-1438.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Virginia Tax Amnesty Program; established.	Establishes the Virginia Tax Amnesty Program to be administered by the Department of Taxation (the Department) during the 2017-2018 fiscal year for not less than 60 nor more than 75 days, as determined by the Tax Commissioner. The Program will be open to any taxpayer that is required but has failed to file a return or to pay any tax administered by the Department. All civil or criminal penalties assessed or assessable and one-half of the interest assessed or assessable, resulting from nonpayment, underpayment, nonreporting, or underreporting of tax liabilities, will be waived upon payment of the taxes and interest. For purposes of implementing the Program, the Department is exempt from the project management and procurement oversight of the Virginia Information Technologies Agency. This bill is identical to	us/states/va	Virginia General Assembly	2017	SB 1438	Virginia SB 1438 (2017)	bill	Taxation	enacted	Thomas K. Norment, Jr.	3	15	5	2017-01-13	2017-03-13	openstates	ocd-bill/3ac72e30-8f91-4884-9f12-cdbaa8267495	http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+SB1438	f19c58176066d5664a1c3f0a9f75be84df26a605c61e1cb9a99fa9ab5db3ffff	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia SB 1438 (2017) — Virginia Tax Amnesty Program; established.

Establishes the Virginia Tax Amnesty Program to be administered by the Department of Taxation (the Department) during the 2017-2018 fiscal year for not less than 60 nor more than 75 days, as determined by the Tax Commissioner. The Program will be open to any taxpayer that is required but has failed to file a return or to pay any tax administered by the Department. All civil or criminal penalties assessed or assessable and one-half of the interest assessed or assessable, resulting from nonpayment, underpayment, nonreporting, or underreporting of tax liabilities, will be waived upon payment of the taxes and interest. For purposes of implementing the Program, the Department is exempt from the project management and procurement oversight of the Virginia Information Technologies Agency. This bill is identical to

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Governor: Acts of Assembly Chapter text (CHAP0433) (committee substitute) — source
2. Senate: Bill text as passed Senate and House (SB1438ER) (committee substitute) — source
3. Senate: Presented and ordered printed 17101768D (committee substitute) — source

Votes

• Reported from Finance — 16–0 (pass) · legislature
• Read third time and passed Senate — 40–0 (pass) · legislature
• Passed House BLOCK VOTE — 99–0 (pass) · legislature
• Constitutional reading dispensed — 40–0 (pass) · legislature
• Reported from Finance — 22–0 (pass) · legislature

Sponsors

• Thomas K. Norment, Jr. — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2017-01-13 Presented and ordered printed 17101768D introduction
• 2017-01-13 Referred to Committee on Finance referral-committee
• 2017-01-27 Read second time and engrossed reading-2
• 2017-02-02 Placed on Calendar
• 2017-02-02 Read first time reading-1
• 2017-02-02 Referred to Committee on Finance referral-committee
• 2017-02-14 Read second time reading-2
• 2017-02-15 Read third time reading-3
• 2017-02-15 Passed House BLOCK VOTE (99-Y 0-N) passage
• 2017-02-17 Enrolled
• 2017-02-17 Signed by Speaker
• 2017-02-20 Signed by President
• 2017-02-21 Enrolled Bill Communicated to Governor on 2/21/17
• 2017-02-21 Governor's Action Deadline Midnight, March 27, 2017
• 2017-03-13 Approved by Governor-Chapter 433 (effective 7/1/17) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/3ac72e30-8f91-4884-9f12-cdbaa8267495. Confidence: reported (aggregated from official Virginia legislature records).