Fabio
97 lines
6.3 KiB
Markdown
97 lines
6.3 KiB
Markdown
---
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type: "Bill"
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title: "Advanced recycling; incentives in income tax, sales tax, and machinery and tools tax, taxable years."
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description: "Advanced recycling; incentives in income tax,sales tax, and machinery and tools tax. Postpones from 2020 to2025 the sunset date of the income tax credit for purchase of equipmentfor processing recyclable materials and makes eligible for the creditpurchases of equipment used in advanced recycling, defined in thebill. The bill increases the dollar value of the credit from 20 percentto 100 percent of the purchase price of such equipment, eliminatesthe requirement that a taxpayer may only claim up to 40 percent ofhis tax liability in credit per year, and makes the credit refundableand transferable for credits issued starting in taxable year 2020.The bill provides that certain machinery,tools, and materials used in advanced recycling shall be exempt fromsales tax. The bill provides that such machinery, tools, and materialsshall be segregated and classified as machinery and tools, which aretaxed at a lower rate than the generally applicable personal propertytax rate."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2020"
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identifier: "SB 590"
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citation: "Virginia SB 590 (2020)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Emmett W. Hanger, Jr."]
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version_count: 4
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action_count: 30
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vote_count: 6
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first_action: "2020-01-07"
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last_action: "2020-04-07"
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source: "openstates"
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source_identifier: "ocd-bill/7a0d1c36-1f89-4754-bb6d-bdf6a4d71f28"
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source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+SB590"
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source_hash: "e5c670a74bce2c4de7961f23ca5a223690f063de245ef3f3b6056556a911463c"
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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 590 (2020) — Advanced recycling; incentives in income tax, sales tax, and machinery and tools tax, taxable years.
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Advanced recycling; incentives in income tax,sales tax, and machinery and tools tax. Postpones from 2020 to2025 the sunset date of the income tax credit for purchase of equipmentfor processing recyclable materials and makes eligible for the creditpurchases of equipment used in advanced recycling, defined in thebill. The bill increases the dollar value of the credit from 20 percentto 100 percent of the purchase price of such equipment, eliminatesthe requirement that a taxpayer may only claim up to 40 percent ofhis tax liability in credit per year, and makes the credit refundableand transferable for credits issued starting in taxable year 2020.The bill provides that certain machinery,tools, and materials used in advanced recycling shall be exempt fromsales tax. The bill provides that such machinery, tools, and materialsshall be segregated and classified as machinery and tools, which aretaxed at a lower rate than the generally applicable personal propertytax rate.
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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. **Acts of Assembly Chapter text (CHAP0789)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+CHAP0789)
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2. **Bill text as passed Senate and House (SB590ER)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB590ER)
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3. **Engrossed by Senate - committee substitute SB590S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB590S1)
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4. **Impact statement from TAX (SB590)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB590)
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## Votes
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- Reported from Finance (20-Y 2-N) — **20–2** (pass) · lower
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- Reported from Finance and Appropriations with substitute (11-Y 0-N) — **11–0** (pass) · upper
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- VOTE: Passage (87-Y 12-N) — **86–12** (pass) · lower
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- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
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- Read third time and passed Senate (40-Y 0-N) — **40–0** (pass) · upper
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- Subcommittee recommends reporting (9-Y 0-N) — **9–0** (pass) · lower
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## Sponsors
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- Emmett W. Hanger, Jr. — primary (person)
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- G. "John" Avoli — cosponsor (person)
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- Lynwood W. Lewis, Jr. — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2020-01-07** Prefiled and ordered printed; offered 01/08/20 20101453D `introduction`
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- **2020-01-07** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2020-01-27** Impact statement from TAX (SB590)
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- **2020-01-30** Reported from Finance and Appropriations with substitute (11-Y 0-N) `committee-passage`
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- **2020-01-30** Incorporates SB789 (Lewis)
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- **2020-01-30** Committee substitute printed 20107050D-S1 `substitution`
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- **2020-02-03** Constitutional reading dispensed (40-Y 0-N)
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- **2020-02-04** Read second time `reading-2`
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- **2020-02-04** Reading of substitute waived
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- **2020-02-04** Committee substitute agreed to 20107050D-S1
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- **2020-02-04** Engrossed by Senate - committee substitute SB590S1
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- **2020-02-05** Read third time and passed Senate (40-Y 0-N) `passage, reading-3`
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- **2020-02-12** Placed on Calendar
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- **2020-02-12** Read first time `reading-1`
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- **2020-02-12** Referred to Committee on Finance `referral-committee`
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- **2020-02-13** Impact statement from TAX (SB590S1)
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- **2020-02-13** Assigned Finance sub: Subcommittee #1 `referral-committee`
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- **2020-02-17** Subcommittee recommends reporting (9-Y 0-N)
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- **2020-02-19** Reported from Finance (20-Y 2-N) `committee-passage`
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- **2020-02-21** Read second time `reading-2`
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- **2020-02-24** Read third time `reading-3`
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- **2020-02-24** Passed House (87-Y 12-N) `passage`
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- **2020-02-24** VOTE: Passage (87-Y 12-N)
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- **2020-02-27** Enrolled
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- **2020-02-27** Impact statement from TAX (SB590ER)
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- **2020-02-27** Signed by President
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- **2020-02-27** Signed by Speaker
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- **2020-03-10** Enrolled Bill Communicated to Governor on March 10, 2020
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- **2020-03-10** Governor's Action Deadline 11:59 p.m., April 11, 2020
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- **2020-04-07** Approved by Governor-Chapter 789 (effective - see bill) `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/7a0d1c36-1f89-4754-bb6d-bdf6a4d71f28`. Confidence: reported (aggregated from official Virginia legislature records).
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