republic-os/legislation/us/states/va/2020/sb-211.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	Third-party settlement organizations; reporting of payments.	Reporting of payments by third-party settlement organizations. Requires third-party settlement organizations (TPSOs) to report to the Tax Department the gross amount of payments made to any participating payee, a person who receives payment from a TPSO. Generally speaking, a TPSO is a company that provides a platform for buyers and sellers to transact goods or services and settles transactions between those parties. Examples of TPSOs would be marketplace facilitators and "gig economy" platforms. Under federal law, payments by TPSOs to participating payees need not be reported unless they exceed $20,000 and there are more than 200 transactions between the TPSO and the participating payee. The bill instead requires use of the standard 1099 reporting threshold of $600 for non-TPSO income as the level at which TPSO income must be reported to the Tax Department. The requirements of the bill apply only to payments to participating payees with a Virginia address. This bill is identical to HB 730.	us/states/va	Virginia General Assembly	2020	SB 211	Virginia SB 211 (2020)	bill		enacted	Janet D. Howell	4	28	5	2019-12-30	2020-03-02	openstates	ocd-bill/c6e336b0-edb6-4c2f-9a5b-df468d172adc	https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+SB211	4bd7f09ecf768f447fe00f954af246f72d10efe7295b42bd18f0dd33194c530f	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia SB 211 (2020) — Third-party settlement organizations; reporting of payments.

Reporting of payments by third-party settlement organizations. Requires third-party settlement organizations (TPSOs) to report to the Tax Department the gross amount of payments made to any participating payee, a person who receives payment from a TPSO. Generally speaking, a TPSO is a company that provides a platform for buyers and sellers to transact goods or services and settles transactions between those parties. Examples of TPSOs would be marketplace facilitators and "gig economy" platforms. Under federal law, payments by TPSOs to participating payees need not be reported unless they exceed $20,000 and there are more than 200 transactions between the TPSO and the participating payee. The bill instead requires use of the standard 1099 reporting threshold of $600 for non-TPSO income as the level at which TPSO income must be reported to the Tax Department. The requirements of the bill apply only to payments to participating payees with a Virginia address. This bill is identical to HB 730.

Version chain

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

1. Acts of Assembly Chapter text (CHAP0063) (committee substitute) — source
2. Bill text as passed Senate and House (SB211ER) (committee substitute) — source
3. Engrossed by Senate as amended SB211E (committee substitute) — source
4. Impact statement from TAX (SB211) (committee substitute) — source

Votes

• Reported from Finance (14-Y 8-N) — 14–8 (pass) · lower
• Read third time and passed Senate (40-Y 0-N) — 40–0 (pass) · upper
• Reported from Finance and Appropriations with amendments (16-Y 0-N) — 16–0 (pass) · upper
• VOTE: Passage (56-Y 44-N) — 55–44 (pass) · lower
• Constitutional reading dispensed (40-Y 0-N) — 40–0 (pass) · upper

Sponsors

• Janet D. Howell — primary (person)

Timeline

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

• 2019-12-30 Prefiled and ordered printed; offered 01/08/20 20101609D introduction
• 2019-12-30 Referred to Committee on Finance and Appropriations referral-committee
• 2020-01-08 Moved from Finance to Finance and Appropriations due to a change of the committee name
• 2020-01-14 Impact statement from TAX (SB211)
• 2020-01-15 Reported from Finance and Appropriations with amendments (16-Y 0-N) committee-passage
• 2020-01-16 Constitutional reading dispensed (40-Y 0-N)
• 2020-01-17 Read second time reading-2
• 2020-01-17 Reading of amendments waived
• 2020-01-17 Committee amendments agreed to
• 2020-01-17 Engrossed by Senate as amended SB211E
• 2020-01-17 Printed as engrossed 20101609D-E
• 2020-01-20 Read third time and passed Senate (40-Y 0-N) passage, reading-3
• 2020-02-11 Impact statement from TAX (SB211E)
• 2020-02-12 Placed on Calendar
• 2020-02-12 Read first time reading-1
• 2020-02-12 Referred to Committee on Finance referral-committee
• 2020-02-12 Reported from Finance (14-Y 8-N) committee-passage
• 2020-02-14 Read second time reading-2
• 2020-02-17 Read third time reading-3
• 2020-02-17 Passed House (56-Y 44-N) passage
• 2020-02-17 VOTE: Passage (56-Y 44-N)
• 2020-02-19 Enrolled
• 2020-02-19 Signed by Speaker
• 2020-02-20 Signed by President
• 2020-02-21 Impact statement from TAX (SB211ER)
• 2020-02-24 Enrolled Bill Communicated to Governor on February 24, 2020
• 2020-02-24 Governor's Action Deadline 11:59 p.m., March 2, 2020
• 2020-03-02 Approved by Governor-Chapter 63 (effective 7/1/20) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/c6e336b0-edb6-4c2f-9a5b-df468d172adc. Confidence: reported (aggregated from official Virginia legislature records).