Income tax, corporate; taxable income of taxpayers with enterprise data center operations. (HB2162)

Introduced By

Del. Tim Hugo (R-Centreville) with support from co-patron Del. Mark Keam (D-Vienna)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Apportionment of corporate income tax; data processing and hosting companies and specialized telecommunications companies. Requires data processing and hosting companies and specialized telecommunications companies to use a formula for apportioning taxable income to the Commonwealth based on multiplying their incomes by the sales factor. The provisions of the bill would be effective for taxable years beginning July 1, 2015, and would be phased in with the apportionment formula having a 100 percent sales factor by July 1, 2016. Read the Bill »


Bill Has Passed


01/14/2015Prefiled and ordered printed; offered 01/14/15 15102105D
01/14/2015Referred to Committee on Finance
01/27/2015Assigned Finance sub: Subcommittee #3
01/29/2015Impact statement from TAX (HB2162)
01/30/2015Subcommittee recommends reporting with amendment(s) (5-Y 0-N)
02/02/2015Impact statement from TAX (HB2162)
02/04/2015Reported from Finance with substitute (18-Y 0-N) (see vote tally)
02/04/2015Committee substitute printed 15104761D-H1
02/06/2015Read first time
02/09/2015Read second time
02/09/2015Committee substitute agreed to 15104761D-H1
02/09/2015Engrossed by House - committee substitute HB2162H1
02/10/2015Read third time and passed House (98-Y 0-N 2-A)
02/10/2015VOTE: PASSAGE (98-Y 0-N 2-A) (see vote tally)
02/11/2015Constitutional reading dispensed
02/11/2015Referred to Committee on Finance
02/13/2015Impact statement from TAX (HB2162H1)
02/17/2015Reported from Finance (13-Y 0-N) (see vote tally)
02/18/2015Constitutional reading dispensed (38-Y 0-N) (see vote tally)
02/18/2015Read third time
02/18/2015Passed Senate (37-Y 0-N) (see vote tally)
02/23/2015Bill text as passed House and Senate (HB2162ER)
02/23/2015Signed by Speaker
02/24/2015Signed by President
02/25/2015G Governor's Action Deadline Midnight, Monday, March 30, 2015
02/25/2015Enrolled Bill communicated to Governor on 2/25/15
02/25/2015G Governor's Action Deadline Midnight, Sunday, March 29, 2015
03/02/2015Impact statement from TAX (HB2162ER)
03/17/2015G Approved by Governor-Chapter 237 (effective - see bill)
03/17/2015G Approved by Governor-Chapter 237 (effective - 7/1/15 see bill)
03/17/2015G Acts of Assembly Chapter text (CHAP0237)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 2 clips in all, totaling 2 minutes.