Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
7.0 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 | Agricultural equipment; establishes a refundable individual and corporate income tax credit. | Tax credits of agricultural equipment. Establishes for taxable years 2021 through 2024 a refundable individual and corporate income tax credit for 25 percent of expenditures, up to a maximum of $17,500, made for the purchase of conservation tillage and precision agriculture equipment certified by the Virginia Soil and Water Conservation Board as reducing soil compaction or improving precision of pesticide and fertilizer application or injection. The bill expires the existing individual and corporate income tax credits for conservation tillage equipment and purchase of advanced technology pesticide and fertilizer application equipment after taxable year 2020. Under current law, an individual or corporate taxpayer is allowed nonrefundable credits of up to $4,000 for conservation tillage equipment purchases and up to $3,750 for advanced technology pesticide and fertilizer application equipment purchases, which credits may be carried over for five years. | us/states/va | Virginia General Assembly | 2021 | SB 1163 | Virginia SB 1163 (2021) |
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enacted |
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4 | 38 | 9 | 2021-01-08 | 2021-03-18 | openstates | ocd-bill/11893b79-c047-464c-ad8a-4d5d518d24ee | https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+SB1163 | 97db043023623913cef4235d6a5436c11496505bc0c0af665f84c543c703df53 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Virginia SB 1163 (2021) — Agricultural equipment; establishes a refundable individual and corporate income tax credit.
Tax credits of agricultural equipment. Establishes for taxable years 2021 through 2024 a refundable individual and corporate income tax credit for 25 percent of expenditures, up to a maximum of $17,500, made for the purchase of conservation tillage and precision agriculture equipment certified by the Virginia Soil and Water Conservation Board as reducing soil compaction or improving precision of pesticide and fertilizer application or injection. The bill expires the existing individual and corporate income tax credits for conservation tillage equipment and purchase of advanced technology pesticide and fertilizer application equipment after taxable year 2020. Under current law, an individual or corporate taxpayer is allowed nonrefundable credits of up to $4,000 for conservation tillage equipment purchases and up to $3,750 for advanced technology pesticide and fertilizer application equipment purchases, which credits may be carried over for five years.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- CHAP0272 (committee substitute) — source
- Prefiled and ordered printed; offered 01/13/21 21102051D (committee substitute) — source
- Printed as engrossed 21102051D-E (committee substitute) — source
- SB1163ER (committee substitute) — source
Votes
- Constitutional reading dispensed (39-Y 0-N) — 39–0 (pass) · upper
- Subcommittee recommends reporting with amendments (10-Y 0-N) — 10–0 (pass) · lower
- House amendments agreed to by Senate (38-Y 0-N) — 38–0 (pass) · upper
- VOTE: Block Vote Passage (100-Y 0-N) — 99–0 (pass) · lower
- Reported from Finance with amendment(s) (22-Y 0-N) — 22–0 (pass) · lower
- Constitutional reading dispensed (38-Y 0-N) — 38–0 (pass) · upper
- Continued to Special Session 1 in Finance — 0–0 (fail) · lower
- Passed Senate (39-Y 0-N) — 39–0 (pass) · upper
- Reported from Finance and Appropriations with amendments (16-Y 0-N) — 16–0 (pass) · upper
Sponsors
- Emmett W. Hanger, Jr. — primary (person)
- G. "John" Avoli — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2021-01-08 Prefiled and ordered printed; offered 01/13/21 21102051D
introduction - 2021-01-08 Referred to Committee on Finance and Appropriations
referral-committee - 2021-01-28 Impact statement from TAX (SB1163)
- 2021-02-02 Senate committee, floor amendments and substitutes offered
- 2021-02-02 Senate committee, floor amendments and substitutes offered
- 2021-02-03 Reported from Finance and Appropriations with amendments (16-Y 0-N)
committee-passage - 2021-02-03 Constitutional reading dispensed (39-Y 0-N)
- 2021-02-04 Read second time
reading-2 - 2021-02-04 Reading of amendments waived
- 2021-02-04 Committee amendments agreed to
- 2021-02-04 Engrossed by Senate as amended SB1163E
- 2021-02-04 Printed as engrossed 21102051D-E
- 2021-02-04 Constitutional reading dispensed (38-Y 0-N)
- 2021-02-04 Passed Senate (39-Y 0-N)
passage - 2021-02-07 Placed on Calendar
- 2021-02-07 Read first time
reading-1 - 2021-02-07 Referred to Committee on Finance
referral-committee - 2021-02-08 Continued to Special Session 1 in Finance
- 2021-02-09 Assigned Finance sub: Subcommittee #2
referral-committee - 2021-02-10 Impact statement from TAX (SB1163E)
- 2021-02-11 Subcommittee recommends reporting with amendments (10-Y 0-N)
- 2021-02-11 House subcommittee amendments and substitutes offered
- 2021-02-15 House committee, floor amendments and substitutes offered
- 2021-02-15 Reported from Finance with amendment(s) (22-Y 0-N)
committee-passage - 2021-02-17 Read second time
reading-2 - 2021-02-18 Read third time
reading-3 - 2021-02-18 Committee amendments agreed to
- 2021-02-18 Engrossed by House as amended
- 2021-02-18 Passed House with amendments BLOCK VOTE (100-Y 0-N)
passage - 2021-02-18 VOTE: Block Vote Passage (100-Y 0-N)
- 2021-02-19 House amendments agreed to by Senate (38-Y 0-N)
- 2021-02-24 Enrolled
- 2021-02-24 Signed by President
- 2021-02-25 Signed by Speaker
- 2021-02-26 Enrolled Bill Communicated to Governor on February 26, 2021
- 2021-02-26 Governor's Action Deadline 11:59 p.m., March 31, 2021
- 2021-03-01 Impact statement from TAX (SB1163ER)
- 2021-03-18 Approved by Governor-Chapter 272 (effective 7/1/21)
executive-signature
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/11893b79-c047-464c-ad8a-4d5d518d24ee. Confidence: reported (aggregated from official Virginia legislature records).