Income tax, corporate; apportionment for manufacturers. (HB1514)

Introduced By

Del. Kathy Byron (R-Lynchburg) with support from 8 copatrons, whose average partisan position is:

Those copatrons are Del. Watkins Abbitt (I-Appomattox), Del. Ward Armstrong (D-Martinsville), Del. Ben Cline (R-Amherst), Del. Frank Hall (D-Richmond), Del. Danny Marshall (R-Danville), Del. Don Merricks (R-Danville), Del. Sam Nixon (R-Richmond), Del. Lacey Putney (I-Bedford)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Corporate income tax; apportionment for manufacturers. Allows manufacturers to elect an apportionment formula of multiplying their income by the sales factor or using the formula prescribed for other businesses, whether the manufacturers have a sales factor or not. Read the Bill »


Bill Has Failed


01/17/2008Presented and ordered printed 088887448
01/17/2008Referred to Committee on Finance
01/22/2008Assigned Finance sub: 3
01/28/2008Impact statement from TAX (HB1514)
02/04/2008Reported from Finance with amendment (20-Y 0-N) (see vote tally)
02/04/2008Referred to Committee on Appropriations
02/05/2008Assigned App. sub: Technology Oversight & Government Activities (Landes)
02/06/2008Reported from Appropriations with amendment (24-Y 0-N) (see vote tally)
02/08/2008Read first time
02/11/2008Read second time
02/11/2008Committee amendment from Finance agreed to
02/11/2008Committee amendment from Appropriations agreed to
02/11/2008Engrossed by House as amended HB1514E
02/11/2008Printed as engrossed 088887448-E
02/12/2008Read third time and passed House BLOCK VOTE (98-Y 0-N)
02/12/2008VOTE: BLOCK VOTE PASSAGE (98-Y 0-N) (see vote tally)
02/12/2008Communicated to Senate
02/13/2008Constitutional reading dispensed
02/13/2008Referred to Committee on Finance
02/22/2008Impact statement from TAX (HB1514E)
02/26/2008Continued to 2009 in Finance (9-Y 7-N) (see vote tally)