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---
type: "Bill"
title: "Virginia Tax Amnesty Program; established."
description: "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"
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2017"
identifier: "SB 1438"
citation: "Virginia SB 1438 (2017)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Thomas K. Norment, Jr."]
version_count: 3
action_count: 15
vote_count: 5
first_action: "2017-01-13"
last_action: "2017-03-13"
source: "openstates"
source_identifier: "ocd-bill/3ac72e30-8f91-4884-9f12-cdbaa8267495"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+SB1438"
source_hash: "f19c58176066d5664a1c3f0a9f75be84df26a605c61e1cb9a99fa9ab5db3ffff"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["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](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+CHAP0433)
2. **Senate: Bill text as passed Senate and House (SB1438ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB1438ER)
3. **Senate: Presented and ordered printed 17101768D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB1438)
## Votes
- Reported from Finance — **160** (pass) · legislature
- Read third time and passed Senate — **400** (pass) · legislature
- Passed House BLOCK VOTE — **990** (pass) · legislature
- Constitutional reading dispensed — **400** (pass) · legislature
- Reported from Finance — **220** (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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3ac72e30-8f91-4884-9f12-cdbaa8267495`. Confidence: reported (aggregated from official Virginia legislature records).