Withholding taxes; employer may request a waiver from Tax Commissioner. (HB2307)
Introduced By
Del. Rip Sullivan (D-Arlington)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Payment of withholding taxes. Provides that the Tax Commissioner may grant a waiver from the semi-weekly payment of withholding taxes to employers with five or less employees subject to withholding. Under current law, an employer whose average monthly liability can reasonably be expected to be at least $1,000 with an aggregate amount required to be withheld exceeding $500 must pay the withholding tax semi-weekly. If the Tax Commissioner grants the waiver, the employer would be authorized to file the withholding return and pay the withholding tax monthly, on or before the twenty-fifth day of the following month. Read the Bill »
Outcome
Bill Has Passed
History
Date | Action |
---|---|
01/22/2015 | Presented and ordered printed 15103868D |
01/22/2015 | Referred to Committee on Finance |
01/27/2015 | Impact statement from TAX (HB2307) |
01/27/2015 | Assigned Finance sub: Subcommittee #1 |
01/28/2015 | Subcommittee recommends reporting (9-Y 0-N) |
02/04/2015 | Reported from Finance (18-Y 2-N) (see vote tally) |
02/06/2015 | Read first time |
02/09/2015 | Read second time and engrossed |
02/10/2015 | Read third time and passed House (98-Y 1-N) |
02/10/2015 | VOTE: PASSAGE (98-Y 1-N) (see vote tally) |
02/11/2015 | Constitutional reading dispensed |
02/11/2015 | Referred to Committee on Finance |
02/12/2015 | Impact statement from TAX (HB2307) |
02/17/2015 | Reported from Finance (14-Y 0-N) (see vote tally) |
02/18/2015 | Constitutional reading dispensed (38-Y 0-N) (see vote tally) |
02/19/2015 | Read third time |
02/19/2015 | Passed Senate (38-Y 0-N) (see vote tally) |
02/24/2015 | Enrolled |
02/24/2015 | Bill text as passed House and Senate (HB2307ER) |
02/25/2015 | Signed by Speaker |
02/26/2015 | G Governor's Action Deadline Midnight, Monday, March 30, 2015 |
02/26/2015 | Signed by President |
02/26/2015 | Enrolled Bill communicated to Governor on 2/26/15 |
02/26/2015 | G Governor's Action Deadline Midnight, Sunday, March 29, 2015 |
03/02/2015 | Impact statement from TAX (HB2307ER) |
03/16/2015 | G Approved by Governor-Chapter 156 (effective 7/1/15) |
03/16/2015 | G Acts of Assembly Chapter text (CHAP0156) |