5a13be122b
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
4.9 KiB
4.9 KiB
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 | |||||
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| Bill | Research and development expenses; tax credit available against the bank franchise tax. | Research and development tax credits. Provides that the research and development expenses tax credit and the major research and development expenses tax credit shall be available against the bank franchise tax for taxable years beginning on and after January 1, 2021. Under current law, the credits are available only against the individual and corporate income tax. | us/states/va | Virginia General Assembly | 2021 | HB 1916 | Virginia HB 1916 (2021) |
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enacted |
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3 | 24 | 7 | 2021-01-10 | 2021-03-11 | openstates | ocd-bill/de5f9c0b-e54f-4ca9-bf17-53ec6e471b7e | https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+HB1916 | ea667798a0954d95a47337d9822c4d287e19a39f89588544b57a2b1a648b1698 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Virginia HB 1916 (2021) — Research and development expenses; tax credit available against the bank franchise tax.
Research and development tax credits. Provides that the research and development expenses tax credit and the major research and development expenses tax credit shall be available against the bank franchise tax for taxable years beginning on and after January 1, 2021. Under current law, the credits are available only against the individual and corporate income tax.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- CHAP0047 (committee substitute) — source
- HB1916ER (committee substitute) — source
- Prefiled and ordered printed; offered 01/13/21 21101909D (committee substitute) — source
Votes
- Passed Senate (38-Y 1-N) — 38–1 (pass) · upper
- Reported from Finance and Appropriations (13-Y 0-N) — 13–0 (pass) · upper
- Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N) — 16–0 (pass) · upper
- VOTE: Block Vote Passage (100-Y 0-N) — 99–0 (pass) · lower
- Subcommittee recommends reporting (11-Y 0-N) — 11–0 (pass) · lower
- Reported from Finance (22-Y 0-N) — 22–0 (pass) · lower
- Constitutional reading dispensed (37-Y 0-N) — 37–0 (pass) · upper
Sponsors
- Martha M. Mugler — primary (person)
- Don L. Scott — cosponsor (person)
- Elizabeth R. Guzman — cosponsor (person)
- Hala S. Ayala — cosponsor (person)
- Kathleen Murphy — cosponsor (person)
- Marcus B. Simon — cosponsor (person)
- Mark L. Keam — cosponsor (person)
- Patrick A. Hope — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2021-01-10 Prefiled and ordered printed; offered 01/13/21 21101909D
introduction - 2021-01-10 Referred to Committee on Finance
referral-committee - 2021-01-14 Impact statement from TAX (HB1916)
- 2021-01-16 Assigned Finance sub: Subcommittee #2
referral-committee - 2021-01-19 Subcommittee recommends reporting (11-Y 0-N)
- 2021-01-20 Reported from Finance (22-Y 0-N)
committee-passage - 2021-01-21 Read first time
reading-1 - 2021-01-22 Read second time and engrossed
reading-2 - 2021-01-25 Read third time and passed House BLOCK VOTE (100-Y 0-N)
passage, reading-3 - 2021-01-25 VOTE: Block Vote Passage (100-Y 0-N)
- 2021-01-26 Constitutional reading dispensed
- 2021-01-26 Referred to Committee on Finance and Appropriations
referral-committee - 2021-02-05 Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N)
- 2021-02-16 Reported from Finance and Appropriations (13-Y 0-N)
committee-passage - 2021-02-16 Constitutional reading dispensed (37-Y 0-N)
- 2021-02-17 Read third time
reading-3 - 2021-02-17 Passed Senate (38-Y 1-N)
passage - 2021-02-22 Enrolled
- 2021-02-22 Signed by President
- 2021-02-24 Impact statement from TAX (HB1916ER)
- 2021-02-24 Signed by Speaker
- 2021-02-25 Enrolled Bill communicated to Governor on February 25, 2021
- 2021-02-25 Governor's Action Deadline 11:59 p.m., March 31, 2021
- 2021-03-11 Approved by Governor-Chapter 47 (effective 7/1/21)
executive-signature
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/de5f9c0b-e54f-4ca9-bf17-53ec6e471b7e. Confidence: reported (aggregated from official Virginia legislature records).