Pass-through entities; penalties. (SB178)

Introduced By

Sen. Walter Stosch (R-Glen Allen)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Pass-through entities; penalties.  Revises the failure to file an information return and the failure to remit withholding tax penalties on pass-through entities. Read the Bill »


Bill Has Passed


01/11/2010Prefiled and ordered printed; offered 01/13/10 10103744D
01/11/2010Referred to Committee on Finance
01/24/2010Impact statement from TAX (SB178)
01/26/2010Reported from Finance with amendment (15-Y 0-N) (see vote tally)
01/27/2010Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/28/2010Read second time
01/28/2010Reading of amendment waived
01/28/2010Committee amendment agreed to
01/28/2010Engrossed by Senate as amended SB178E
01/28/2010Printed as engrossed 10103744D-E
01/29/2010Read third time and passed Senate (40-Y 0-N) (see vote tally)
02/08/2010Placed on Calendar
02/08/2010Read first time
02/08/2010Referred to Committee on Finance
02/12/2010Impact statement from TAX (SB178E)
02/17/2010Assigned Finance sub: #2
02/17/2010Subcommittee recommends reporting (9-Y 0-N)
02/22/2010Reported from Finance (22-Y 0-N) (see vote tally)
02/23/2010Read second time
02/24/2010Read third time
02/24/2010Passed House BLOCK VOTE (99-Y 0-N)
02/24/2010VOTE: BLOCK VOTE PASSAGE (99-Y 0-N) (see vote tally)
03/01/2010Bill text as passed Senate and House (SB178ER)
03/01/2010Signed by Speaker
03/02/2010Impact statement from TAX (SB178ER)
03/02/2010Signed by President
03/11/2010G Acts of Assembly Chapter text (CHAP0120)
03/13/2010G Approved by Governor-Chapter 120 (effective 1/1/09)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 1 clip in all, totaling 40 seconds.


Virginia Society of CPAs, tracking this bill in Photosynthesis, notes:

The VSCPA supports this bill. For more information please visit