Coal severance taxes, local; establishes gross income for certain purposes. Emergency. (HB2100)

Introduced By

Del. Terry Kilgore (R-Gate City) with support from co-patron Del. Will Morefield (R-North Tazewell)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Local coal severance taxes. Establishes gross income for purposes of the local coal severance taxes by providing that (i) no exclusions from gross income are allowed for rents and royalty payments and (ii) any value added by processing or transportation taking place in another locality is excluded from gross income. The bill establishes a reduced gross income tax of one-half of one percent for small mines. The bill moves the local coal severance taxes out of Chapter 37 of Title 58.1, which sets forth local license tax laws. The local coal severance taxes would be applied to the gross income from mining of persons severing coal within the county or city. Read the Bill »


Bill Has Passed


01/09/2013Prefiled and ordered printed; offered 01/09/13 13102023D
01/09/2013Referred to Committee on Finance
01/13/2013Impact statement from TAX (HB2100)
01/14/2013Assigned Finance sub: #1
01/28/2013Subcommittee recommends reporting with amendment(s) (8-Y 0-N)
01/30/2013Reported from Finance (22-Y 0-N)
01/30/2013Reported from Finance with substitute (22-Y 0-N) (see vote tally)
01/30/2013Committee substitute printed 13104402D-H1
02/01/2013Read first time
02/04/2013Read second time
02/04/2013Committee substitute agreed to 13104402D-H1
02/04/2013Emergency clause added
02/04/2013Engrossed by House - committee substitute HB2100H1
02/05/2013Read third time and passed House BLOCK VOTE (100-Y 0-N)
02/05/2013VOTE: BLOCK VOTE PASSAGE (100-Y 0-N) (see vote tally)
02/06/2013Constitutional reading dispensed
02/06/2013Referred to Committee on Finance
02/12/2013Reported from Finance (15-Y 0-N) (see vote tally)
02/12/2013Impact statement from TAX (HB2100H1)
02/13/2013Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/14/2013Read third time
02/14/2013Passed Senate (40-Y 0-N) (see vote tally)
02/20/2013Bill text as passed House and Senate (HB2100ER)
02/20/2013Signed by Speaker
02/20/2013Signed by President
02/21/2013Impact statement from TAX (HB2100ER)
03/13/2013G Approved by Governor-Chapter 305 (effective 3/13/13 - see bill)
03/13/2013G Acts of Assembly Chapter text (CHAP0305)


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 1 minute.