republic-os/legislation/us/states/va/2021/hb-1999.md

---
type: "Bill"
title: "Tax Commissioner; waiver of accrual of interest in the event that Gov. declares state of emergency."
description: "Tax Commissioner; waiver of accrual of interest in the event that the Governor declares a state of emergency. Authorizes the Tax Commissioner to waive interest for any class of taxpayers when he finds that imposing interest has caused, or would cause, undue hardship to such class of taxpayers because of a natural disaster or other reason. The bill allows the Tax Commissioner to grant such waiver only if the Governor declares a state of emergency in the Commonwealth with respect to such natural disaster or other reason."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2021"
identifier: "HB 1999"
citation: "Virginia HB 1999 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kathleen Murphy"]
version_count: 4
action_count: 36
vote_count: 9
first_action: "2021-01-11"
last_action: "2021-04-07"
source: "openstates"
source_identifier: "ocd-bill/344cc1d4-b9e9-4baa-82d3-3580a08773c3"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+HB1999"
source_hash: "22ce89902f95e5cdf2bccafc499403032785b9c5a4532588f2acb059a24f1548"
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 HB 1999 (2021) — Tax Commissioner; waiver of accrual of interest in the event that Gov. declares state of emergency.

Tax Commissioner; waiver of accrual of interest in the event that the Governor declares a state of emergency. Authorizes the Tax Commissioner to waive interest for any class of taxpayers when he finds that imposing interest has caused, or would cause, undue hardship to such class of taxpayers because of a natural disaster or other reason. The bill allows the Tax Commissioner to grant such waiver only if the Governor declares a state of emergency in the Commonwealth with respect to such natural disaster or other reason.

## Version chain

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

1. **CHAP0536** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+CHAP0536)
2. **HB1999ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB1999ER)
3. **HB1999ER2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB1999ER2)
4. **Prefiled and ordered printed; offered 01/13/21 21102162D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB1999)

## Votes

- VOTE: Adoption (100-Y 0-N) — **99–0** (pass) · lower
- Senate concurred in Governor's recommendation (40-Y 0-N) — **39–0** (pass) · upper
- Reported from Finance and Appropriations (15-Y 1-N) — **15–1** (pass) · upper
- VOTE: Block Vote Passage (100-Y 0-N) — **99–0** (pass) · lower
- Reported from Finance (22-Y 0-N) — **22–0** (pass) · lower
- Passed Senate (37-Y 0-N) — **37–0** (pass) · upper
- Subcommittee recommends reporting (10-Y 0-N) — **10–0** (pass) · lower
- Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N) — **16–0** (pass) · upper
- Constitutional reading dispensed (37-Y 0-N) — **37–0** (pass) · upper

## Sponsors

- Kathleen Murphy — primary (person)
- Danica A. Roem — cosponsor (person)
- David A. Reid — cosponsor (person)
- Hala S. Ayala — cosponsor (person)
- Kathy K.L. Tran — cosponsor (person)
- Lamont Bagby — cosponsor (person)
- Marcus B. Simon — cosponsor (person)
- Vivian E. Watts — cosponsor (person)

## Timeline

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

- **2021-01-11** Prefiled and ordered printed; offered 01/13/21 21102162D `introduction`
- **2021-01-11** Referred to Committee on Finance `referral-committee`
- **2021-01-16** Assigned Finance sub: Subcommittee #2 `referral-committee`
- **2021-01-18** Impact statement from TAX (HB1999)
- **2021-01-19** Subcommittee recommends reporting (10-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 (15-Y 1-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 (37-Y 0-N) `passage`
- **2021-02-22** Enrolled
- **2021-02-22** Signed by President
- **2021-02-24** Signed by Speaker
- **2021-02-24** Impact statement from TAX (HB1999ER)
- **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
- **2021-03-24** Governor's recommendation received by House
- **2021-03-31** Governor's recommendation received by House
- **2021-04-07** Placed on Calendar
- **2021-04-07** House concurred in Governor's recommendation (100-Y 0-N)
- **2021-04-07** VOTE: Adoption (100-Y 0-N)
- **2021-04-07** Senate concurred in Governor's recommendation (40-Y 0-N)
- **2021-04-07** Emergency clause added by Governor's recommendation
- **2021-04-07** Governor's recommendation adopted
- **2021-04-07** Reenrolled
- **2021-04-07** Reenrolled bill text (HB1999ER2)
- **2021-04-07** Signed by Speaker as reenrolled
- **2021-04-07** Signed by President as reenrolled
- **2021-04-07** Enacted, Chapter 536 (effective 4/7/21) `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/344cc1d4-b9e9-4baa-82d3-3580a08773c3`. Confidence: reported (aggregated from official Virginia legislature records).