Tax refunds; waiver of penalties and interest, refunds to taxpayers suffering a job loss, etc. (HB5006)

Introduced By

Del. Mark Cole (R-Fredericksburg) with support from 10 copatrons, whose average partisan position is:

Those copatrons are Del. John Avoli (R-Staunton), Del. Amanda Batten (R-Toano), Del. Glenn Davis (R-Virginia Beach), Del. Buddy Fowler (R-Ashland), Del. Dave LaRock (R-Loudoun), Del. Chris Runion (R-Bridgewater), Del. Wendell Walker (R-Lynchburg), Del. Tommy Wright (R-Victoria), Sen. Bryce Reeves (R-Spotsylvania), Sen. Frank Ruff (R-Clarksville)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Waiver of penalties and interest; refunds; taxpayers suffering job loss or business closure due to the COVID-19 pandemic. Waives penalties and interest for six months for taxpayers who suffered a job loss, business closure, or reduction in business operations because of the COVID-19 pandemic. The waivers apply to (i) sales and use taxes and all local taxes that were due during a period in which the job loss, closure, or reduction in operations occurred and (ii) income taxes for such taxpayers for taxable year 2019. For a taxpayer who made penalty and interest payments prior to the effective date of the act, the Department of Taxation or his locality shall refund such payments to the taxpayer. Read the Bill »


Bill Has Failed


08/10/2020Prefiled and ordered printed; offered 08/18/20 20200252D
08/10/2020Referred to Committee on Finance
08/17/2020Impact statement from DHCD/CLG (HB5006)
08/21/2020Impact statement from TAX (HB5006)
11/09/2020Left in Finance

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