Income tax, state; withholding taxes, penalties. (HB399)

Introduced By

Del. Rip Sullivan (D-Arlington)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Income tax withholding; employer penalties. Codifies provisions in the current general appropriation act that (i) require all employers to electronically file withholding tax returns and (ii) require the annual withholding tax return and employee withholding statements be furnished to the Department of Taxation by January 31 (which date appears in the Code of Virginia as February 28). The general appropriation act allows a waiver from each requirement if the Tax Commissioner finds it creates an unreasonable burden on the employer. The bill establishes new penalties on employers for not filing electronically or not furnishing employee withholding statements by January 31. A penalty of $5 per month is imposed for each delinquent employee withholding statement, not to exceed $30 per withholding statement. A penalty is also imposed for not filing employee withholding statements electronically, at a rate of (i) $5 per employee statement for employers with not more than 50 employees, (ii) $10 per statement for employers with more than 50 but less than 100 employees, and (iii) $20 per statement for employers with 100 or more employees. The bill applies to withholding tax returns and employee withholding statements relating to taxable years beginning on or after January 1, 2016. Read the Bill »


Bill Has Failed


01/06/2016Prefiled and ordered printed; offered 01/13/16 16100473D
01/06/2016Referred to Committee on Finance
01/15/2016Assigned to sub: Subcommittee Subcommittee #1
01/15/2016Assigned to sub: Subcommittee #1
01/15/2016Assigned Finance sub: Subcommittee #1
01/19/2016Impact statement from TAX (HB399)
01/20/2016Subcommittee recommends laying on the table
02/17/2016Left in Finance