Withholding taxes; employer may request a waiver from Tax Commissioner. (HB2307)

Introduced By

Del. Rip Sullivan (D-Arlington)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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 »


Bill Has Passed


01/22/2015Presented and ordered printed 15103868D
01/22/2015Referred to Committee on Finance
01/27/2015Impact statement from TAX (HB2307)
01/27/2015Assigned Finance sub: Subcommittee #1
01/28/2015Subcommittee recommends reporting (9-Y 0-N)
02/04/2015Reported from Finance (18-Y 2-N) (see vote tally)
02/06/2015Read first time
02/09/2015Read second time and engrossed
02/10/2015Read third time and passed House (98-Y 1-N)
02/10/2015VOTE: PASSAGE (98-Y 1-N) (see vote tally)
02/11/2015Constitutional reading dispensed
02/11/2015Referred to Committee on Finance
02/12/2015Impact statement from TAX (HB2307)
02/17/2015Reported from Finance (14-Y 0-N) (see vote tally)
02/18/2015Constitutional reading dispensed (38-Y 0-N) (see vote tally)
02/19/2015Read third time
02/19/2015Passed Senate (38-Y 0-N) (see vote tally)
02/24/2015Bill text as passed House and Senate (HB2307ER)
02/25/2015Signed by Speaker
02/26/2015G Governor's Action Deadline Midnight, Monday, March 30, 2015
02/26/2015Signed by President
02/26/2015Enrolled Bill communicated to Governor on 2/26/15
02/26/2015G Governor's Action Deadline Midnight, Sunday, March 29, 2015
03/02/2015Impact statement from TAX (HB2307ER)
03/16/2015G Approved by Governor-Chapter 156 (effective 7/1/15)
03/16/2015G Acts of Assembly Chapter text (CHAP0156)


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 1 minute.