Fabio
93 lines
4.8 KiB
Markdown
93 lines
4.8 KiB
Markdown
---
|
||
type: "Bill"
|
||
title: "Small businesses; waiver of tax penalties."
|
||
description: "Waives any penalties related to taxes administered by the Department of Taxation for a small business during its first two years of operation as long as the business enters into an installment agreement with the Tax Commissioner for the payment of taxes. However, the bill provides that the Department of Taxation shall not be required to waive penalties for conversion of trust taxes or failure to remit state sales or withholding taxes."
|
||
jurisdiction: "us/states/va"
|
||
legislature: "Virginia General Assembly"
|
||
session: "2017"
|
||
identifier: "SB 793"
|
||
citation: "Virginia SB 793 (2017)"
|
||
classification: ["bill"]
|
||
subjects: ["Taxation", "Trade and Commerce"]
|
||
status: "enacted"
|
||
primary_sponsors: ["Glen H. Sturtevant, Jr."]
|
||
version_count: 3
|
||
action_count: 24
|
||
vote_count: 10
|
||
first_action: "2016-09-19"
|
||
last_action: "2017-03-24"
|
||
source: "openstates"
|
||
source_identifier: "ocd-bill/4cbe3c36-6345-4ffd-9a4b-7c02265c9d3f"
|
||
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+SB793"
|
||
source_hash: "6a090d764f7f36cc409abee2a56eaeba492d4437e04d74595c462484013b44cb"
|
||
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 793 (2017) — Small businesses; waiver of tax penalties.
|
||
|
||
Waives any penalties related to taxes administered by the Department of Taxation for a small business during its first two years of operation as long as the business enters into an installment agreement with the Tax Commissioner for the payment of taxes. However, the bill provides that the Department of Taxation shall not be required to waive penalties for conversion of trust taxes or failure to remit state sales or withholding taxes.
|
||
|
||
## Version chain
|
||
|
||
The bill's text revisions, in order — the diff chain from filing to enrollment.
|
||
|
||
1. **Governor: Acts of Assembly Chapter text (CHAP0718)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+CHAP0718)
|
||
2. **Senate: Bill text as passed Senate and House (SB793ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB793ER)
|
||
3. **Senate: Prefiled and ordered printed; offered 01/11/17 17100189D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB793)
|
||
|
||
## Votes
|
||
|
||
- Senate acceded to request — **33–2** (pass) · legislature
|
||
- Read third time and passed Senate — **38–0** (pass) · legislature
|
||
- Conference report agreed to by House — **96–3** (pass) · legislature
|
||
- Constitutional reading dispensed — **40–0** (pass) · legislature
|
||
- House amendment rejected by Senate — **0–38** (fail) · legislature
|
||
- Subcommittee recommends reporting — **10–0** (pass) · legislature
|
||
- Conference report agreed to by Senate — **40–0** (pass) · legislature
|
||
- Reported from Finance — **15–1** (pass) · legislature
|
||
- Passed House with amendment — **94–5** (pass) · legislature
|
||
- Reported from Finance — **19–3** (pass) · legislature
|
||
|
||
## Sponsors
|
||
|
||
- Glen H. Sturtevant, Jr. — primary (person)
|
||
- Amanda F. Chase — cosponsor (person)
|
||
|
||
## Timeline
|
||
|
||
The legislative action history — every referral, reading, and vote.
|
||
|
||
- **2016-09-19** Prefiled and ordered printed; offered 01/11/17 17100189D `introduction`
|
||
- **2016-09-19** Referred to Committee on Finance `referral-committee`
|
||
- **2017-01-26** Read second time and engrossed `reading-2`
|
||
- **2017-01-31** Placed on Calendar
|
||
- **2017-01-31** Read first time `reading-1`
|
||
- **2017-01-31** Referred to Committee on Finance `referral-committee`
|
||
- **2017-02-03** Assigned Finance sub: Subcommittee #2 `referral-committee`
|
||
- **2017-02-14** Read second time `reading-2`
|
||
- **2017-02-15** Read third time `reading-3`
|
||
- **2017-02-15** Amendment by Delegate Massie agreed to `amendment-passage`
|
||
- **2017-02-15** Engrossed by House as amended
|
||
- **2017-02-15** Passed House with amendment (94-Y 5-N) `passage`
|
||
- **2017-02-15** House insisted on amendment
|
||
- **2017-02-15** House requested conference committee
|
||
- **2017-02-15** Conferees appointed by Senate
|
||
- **2017-02-15** Conferees appointed by House
|
||
- **2017-02-23** Amended by conference committee
|
||
- **2017-02-23** Conference report agreed to by House (96-Y 3-N)
|
||
- **2017-03-07** Enrolled
|
||
- **2017-03-07** Signed by Speaker
|
||
- **2017-03-10** Signed by President
|
||
- **2017-03-13** Enrolled Bill Communicated to Governor on 3/13/17
|
||
- **2017-03-13** Governor's Action Deadline Midnight, March 27, 2017
|
||
- **2017-03-24** Approved by Governor-Chapter 718 (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/4cbe3c36-6345-4ffd-9a4b-7c02265c9d3f`. Confidence: reported (aggregated from official Virginia legislature records).
|
||
|