Fabio
5.8 KiB
5.8 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 | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bill | Delinquent returns; enforcement, when approval required. | Delinquent returns; enforcement; when approval required. Requires the Department of Taxation to request taxpayers who have failed to file tax returns when due to prepare and file such returns except where there is an indication that the taxpayer willfully failed to file the required returns or if there is an indication of fraud. All delinquent returns submitted by the taxpayer shall be enforced pursuant to factors outlined in the bill and through delinquency procedures for not more than six years of the taxpayer's returns. The approval of a manager designated by the Commissioner is required if the enforcement activity exceeds the six-year period. | us/states/va | Virginia General Assembly | 2021 | HB 2059 | Virginia HB 2059 (2021) |
|
enacted |
|
4 | 31 | 7 | 2021-01-12 | 2021-03-30 | openstates | ocd-bill/4287521e-ba6c-4c84-9ad9-4d48fa0248cb | https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+HB2059 | 0c0fd2ff4fb36f269eb05ea4e9a4954fc9f6700a107496ae2f782992f01b630b | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
|
Virginia HB 2059 (2021) — Delinquent returns; enforcement, when approval required.
Delinquent returns; enforcement; when approval required. Requires the Department of Taxation to request taxpayers who have failed to file tax returns when due to prepare and file such returns except where there is an indication that the taxpayer willfully failed to file the required returns or if there is an indication of fraud. All delinquent returns submitted by the taxpayer shall be enforced pursuant to factors outlined in the bill and through delinquency procedures for not more than six years of the taxpayer's returns. The approval of a manager designated by the Commissioner is required if the enforcement activity exceeds the six-year period.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- CHAP0413 (committee substitute) — source
- HB2059ER (committee substitute) — source
- Prefiled and ordered printed; offered 01/13/21 21102686D (committee substitute) — source
- Printed as engrossed 21102686D-E (committee substitute) — source
Votes
- Reported from Finance (22-Y 0-N) — 22–0 (pass) · lower
- Reported from Finance and Appropriations (16-Y 0-N) — 16–0 (pass) · upper
- VOTE: Passage (100-Y 0-N) — 99–0 (pass) · lower
- Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N) — 16–0 (pass) · upper
- Passed Senate (39-Y 0-N) — 39–0 (pass) · upper
- Constitutional reading dispensed (37-Y 0-N) — 37–0 (pass) · upper
- Subcommittee recommends reporting with amendments (11-Y 0-N) — 11–0 (pass) · lower
Sponsors
- Carrie E. Coyner — primary (person)
- Martha M. Mugler — cosponsor (person)
- Rodney T. Willett — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2021-01-12 Prefiled and ordered printed; offered 01/13/21 21102686D
introduction - 2021-01-12 Referred to Committee on Finance
referral-committee - 2021-01-16 Assigned Finance sub: Subcommittee #2
referral-committee - 2021-01-18 Impact statement from TAX (HB2059)
- 2021-01-19 House subcommittee amendments and substitutes offered
- 2021-01-19 Subcommittee recommends reporting with amendments (11-Y 0-N)
- 2021-01-20 Reported from Finance (22-Y 0-N)
committee-passage - 2021-01-21 House committee, floor amendments and substitutes offered
- 2021-01-22 House committee, floor amendments and substitutes offered
- 2021-01-22 Read first time
reading-1 - 2021-01-25 Read second time
reading-2 - 2021-01-25 Amendments by Delegate Watts agreed to
amendment-passage - 2021-01-25 Engrossed by House as amended HB2059E
- 2021-01-25 Printed as engrossed 21102686D-E
- 2021-01-26 Read third time and passed House (100-Y 0-N)
passage, reading-3 - 2021-01-26 VOTE: Passage (100-Y 0-N)
- 2021-01-27 Constitutional reading dispensed
- 2021-01-27 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)
- 2021-02-15 Impact statement from TAX (HB2059E)
- 2021-02-16 Reported from Finance and Appropriations (16-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 (39-Y 0-N)
passage - 2021-02-22 Enrolled
- 2021-02-22 Signed by President
- 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
- 2021-03-01 Impact statement from TAX (HB2059ER)
- 2021-03-30 Approved by Governor-Chapter 413 (effective 7/1/21)
executive-signature
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/4287521e-ba6c-4c84-9ad9-4d48fa0248cb. Confidence: reported (aggregated from official Virginia legislature records).