Solar and wind energy equipment, etc.; tax exemptions. (HB1305)
Introduced By
Del. Jackson Miller (R-Manassas) with support from co-patrons Del. Kathy Byron (R-Lynchburg), and Del. Tim Hugo (R-Centreville)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Sales and use tax exemption and real and personal property tax exemption; solar and wind energy equipment, facilities, and devices. Provides a sales and use tax exemption for machinery, tools, and equipment of a public service corporation used to generate energy derived from sunlight or wind. The bill also reduces the maximum megawatts, from 20 to one, for projects of solar photovoltaic (electric energy) systems to qualify for real and personal property tax exemptions on photovoltaic equipment and facilities and exempts from such property taxes 80% of the assessed value of such equipment and facilities used in projects equaling more than one megawatt. Under current law, the exemption is only for projects equaling 20 megawatts or less and is based on the total value of the equipment and facilities. The bill has a delayed effective date of January 1, 2017, and does not apply to solar and wind energy equipment, facilities, and devices placed in service on or before December 31, 2016. Read the Bill »
Outcome
Bill Has Passed
History
| Date | Action |
|---|---|
| 01/21/2016 | Committee |
| 01/21/2016 | Presented and ordered printed 16104142D |
| 01/21/2016 | Referred to Committee on Finance |
| 01/28/2016 | Assigned to sub: Subcommittee #3 |
| 01/28/2016 | Assigned Finance sub: Subcommittee #3 |
| 01/30/2016 | Impact statement from TAX (HB1305) |
| 02/12/2016 | Subcommittee recommends reporting with amendment(s) (5-Y 0-N) |
| 02/15/2016 | Reported from Finance with substitute (20-Y 1-N) (see vote tally) |
| 02/15/2016 | Committee substitute printed 16105334D-H1 |
| 02/16/2016 | Read first time |
| 02/17/2016 | Passed by for the day |
| 02/18/2016 | Read second time |
| 02/18/2016 | Committee substitute agreed to 16105334D-H1 |
| 02/18/2016 | Engrossed by House - committee substitute HB1305H1 |
| 02/19/2016 | Read third time and passed House (88-Y 9-N 1-A) |
| 02/19/2016 | VOTE: PASSAGE (88-Y 9-N 1-A) (see vote tally) |
| 02/22/2016 | Constitutional reading dispensed |
| 02/22/2016 | Referred to Committee on Finance |
| 02/26/2016 | Impact statement from TAX (HB1305H1) |
| 03/01/2016 | Reported from Finance with amendment (13-Y 0-N 1-A) (see vote tally) |
| 03/02/2016 | Constitutional reading dispensed (40-Y 0-N) (see vote tally) |
| 03/02/2016 | Read third time |
| 03/02/2016 | Reading of amendment waived |
| 03/02/2016 | Committee amendment agreed to |
| 03/02/2016 | Engrossed by Senate as amended |
| 03/02/2016 | Passed Senate with amendment (37-Y 2-N 1-A) (see vote tally) |
| 03/02/2016 | Senate amendment agreed to by House (86-Y 6-N 2-N) |
| 03/02/2016 | VOTE: ADOPTION (86-Y 6-N 2-A) (see vote tally) |
| 03/03/2016 | Enrolled |
| 03/03/2016 | Bill text as passed House and Senate (HB1305ER) |
| 03/03/2016 | Signed by Speaker |
| 03/03/2016 | Signed by President |
| 03/04/2016 | Bill text as passed House and Senate reprinted (HB1305ER) |
| 03/04/2016 | Enrolled Bill communicated to Governor on 3/4/16 |
| 03/04/2016 | G Governor's Action Deadline Midnight, March 11, 2016 |
| 03/07/2016 | Impact statement from TAX (HB1305ER) |
| 03/07/2016 | Enrolled Bill communicated to Governor on 3/7/2016 |
| 03/07/2016 | G Governor's Action Deadline Midnight, Sunday, April 10, 2016 |
| 03/11/2016 | G Approved by Governor-Chapter 346 (effective 7/1/17) |
| 03/11/2016 | G Approved by Governor-Chapter 346 (effective 1/1/17) |
| 03/11/2016 | G Acts of Assembly Chapter text (CHAP0346) |
Video
This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 3 clips in all, totaling 6 minutes.
Transcript
This is a transcript of the video clips in which this bill is discussed.
Del. Jackson Miller (R-Manassas): LEGISLATION DELEGATE HUGO CARRIED IN 2014 SESSION. AND WHAT IT DOES IS CREATES AN 80% PROPERTY TAX EXEMPTION FOR BASICALLY SOLAR PROJECTS THAT ARE 20 MEGAWATTS AND HIGHER. IT STARTS JANUARY 1, 2017, AND I MOVE THE BILL BE ENFWROSED AND PASSED TO THIRD READING.
[Unknown]: MR. SPEAKER?
Del. Bill Howell (R-Fredericksburg): GENTLEMAN FROM -- WILL THE GENTLEMAN FROM ROSSWELL YIELD FOR A QUESTION?
[Unknown]: I YIELD.
Del. Charles Poindexter (R-Glade Hill): I AM TRYING TO UNDERSTAND THIS FINE BILL HERE, DOESN'T THIS INCLUDE THE SALES TAX WHICH LOCALITIES AND STATE WOULD LOSE ON THE SALE OF SOLAR EQUIPMENT? .
Del. Jackson Miller (R-Manassas): I WOULD SAY THERE IS NO FISCAL IMPACT AND YES, IT COULD EXEMPT ANY TAXES THE LOCALITY CAN ABLE TO COLLECT. IT DOES HAVE FULL SUPPORT FROM VACO. BECAUSE THERE IS LOTS OF LAND THAT IS AFFORDABLE. THAT IS WHY IT'S PROBABLY ONE OF THE FEW TIMES THEY'D SUPPORT A BILL LIKE THIS TAKING AWAY OR CREATING TAX EXEMPTIONS ON THE LOCALITY TAX PURPOSES. BECAUSE WHAT WILL HAPPEN IS WHEREVER THIS SIZE OF SOLAR OPERATION WILL BE CREATED WILL BRING A LOT OF TAX REVENUE IF THE 20% WITH ONLY 20% OF IT COMPARED TO WHAT WOULD BE IN AGRICULTURAL LAND USE TAX DISTRICT.
[Unknown]: THE QUESTION, MR. SPEAKER? WILL THE GENTLEMAN YIELD?
Del. Charles Poindexter (R-Glade Hill): ACCORDING TO THE LAST COMMENTS THERE ON THE LOCAL TAX, ONCE INSTALLED AS I READ LINES IT TALKS ABOUT CERTIFIED POLLUTION CONTROL EQUIPMENT. WHAT THE PARAGRAPHS DO IS REFLECT THE LOCAL TAX SESSION? I WOULD SAY 80%.
[Unknown]: FOLLOW UP QUESTION? COULD THE GENTLEMAN GIVE US ESTIMATES. WILL THE GENTLEMAN YIELD? I YIELD, MR. SPEAKER. SORRY. COULD THE GENTLEMAN GIVE US AN IDEA OF THE SIZE OF THE TAX ESTIMATES? IN, MR. SPEAKER, I COULDN'T. I DON'T KNOW IF THEY WOULD BUILD AT 20 MEGAWATTS OR HIGHER AND I HAVE NO IDEA WHAT THEIR TAX RATES WOULD BE LIKE. SO WHAT I JUST REASSURE THE GENTLEMAN IS THAT AGAIN, VACO IS ON BOARD WITH THIS AND AGAIN, IT'S OPTIONAL FOR A COMMUNITY, AND ANY POLITICAL SUBDIVISION COULD DECIDE IF THEY WANTED TO DO THIS OR NOT AND TWO, AT 20%, IT'S A HECK OF A LOT MORE THAN 0% ON WHAT THEY'D BE GETTING WITH WHAT WOULD BE AGRICULTURAL LAND USE TAXATION. I THANK THE GENTLEMAN. SHALL THE BILL BE ENGROSSED AND PASSED TO THIRD READING? THOSE IN FAVOR SAY AYE? OPPOSED, NO. THE BILL IS ENGROSSED AND PASSED TO THIRD READING. CONTINUING WITH TODAY'S CALENDAR, PAGE FIVE, HOUSE BILL WITH A SENATE AMENDMENT.
LAST BILL ON THE SUPPLEMENTAL CALENDAR, HOUSE BILL 1305. A BILL TO AMEND AND REENACT A SECTION OF THE CODE OF VIRGINIA RELATING TO SALES AND USE TAX EXEMPTION AND REAL AND PERSONAL PROPERTY EXEMPTION, SOLAR AND WIND ENERGY EQUIPMENT FACILITIES AND DEVICES. BILL PASSED THE HOUSE FEBRUARY 19, PASSED THE SENATE WITH AN AMENDMENT EARLIER TODAY.
Del. Bill Howell (R-Fredericksburg): THE GENTLEMAN FROM MANASSAS, MR. MILLER.
Del. Jackson Miller (R-Manassas): THANK YOU, MR. SPEAKER. MR. SPEAKER, THIS AMENDMENT WAS AN AGREEMENT FOR THE GENTLEMAN, DELEGATE BLOCK, MAKING SURE WE EXCLUDE A PROJECT UNDERWAY IN HIS DISTRICT. MR. SPEAKER, THIS BILL IS STRONGLY SUPPORTED BY THE NORTHERN VIRGINIA TECHNOLOGY COUNCIL, VIRGINIA CHAMBER OF COMMERCE, DOMINION AND NUMEROUS OTHER HIGH-TECH COMPANIES. I MOVE THAT THE HOUSE PASS THE SENATE AMENDMENTS.
Del. Bill Howell (R-Fredericksburg): SHALL THE SENATE AMENDMENTS BE AGREED TO. THE CLERK WILL CLOSE THE ROLL.
[Unknown]: I MOVE WE PASS.
Del. Bill Howell (R-Fredericksburg): THE QUESTION IS SHALL HOUSE BILL 775 PASS. ALL IN FAVOR OF THE MOTION WILLE S AYE, THOSE OPPOSED NO. ARE THE SENATORS READY TO VOTE? HAVE ALL THE SENATORS VOTED? DO ANY SENATORS DESIRE TO CH ANGE THEIR VOTE? THE CLERK WILL CLOSE THE ROLL.
[Unknown]: AYES 30, NOS 8. AYES 30, NOS 8. THE BILL PASSES. HOUSE BILL 1305 A BILL RELATING TO SALES AND USE TAX EXEMPTIONS AND REAL AND PERSONAL PROPERTY TAX EXEMPTS. SOLAR AND WIND ENERGY EQUIPMENT FACILITIES AND DEVICES. REPORTED FROM THE COMMITTEE ON FINANCE WITH AMENDMENTS. THE NO ARE FROM AUGUSTA, SENATOR HANGER. MR. PRESIDENT, I MOVE THE COMMITTEE AMENDMENTS BE AGREED TO. THE QUESTION IS SHALL THE COMMITTEE AMENDMENT BE AGREE TO. THE MYS HAVE IT. AMENDMENT IS AGREED TO. THE SENATOR FROM AUGUSTA. MR. PRESIDENT, THIS PARTICULAR HOUSE BILL 1305 PROVIDES AN EXEMPTION ON SALES TAX ON CERTAIN EQUIPMENT, MARINERY AND TOOLS USED FOR GENERATION OF SOLAR AND WIND ENERGY AND I MOVE THAT THE BILL
Del. Bill Howell (R-Fredericksburg): THANK YOU, SENATOR. PASS. THE REQUEST HE IS SHALL HOUSE BILL 1305 PASS? ALL IN FAVOR OF THE MOTION WILLY E, THOSE