Income tax, state; late payment penalty. (HB1956)

Introduced By

Del. John Avoli (R-Staunton) with support from 6 copatrons, whose average partisan position is:

Those copatrons are Del. Mark Cole (R-Fredericksburg), Del. Buddy Fowler (R-Ashland), Del. Danny Marshall (R-Danville), Del. Chris Runion (R-Bridgewater), Del. Ibraheem Samirah (D-Herndon), Del. Bill Wiley (R-Winchester)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Individual income tax; late payment penalty. Provides that the Department of Taxation shall not assess a late payment penalty to the entire tax or to any unpaid balance of the income tax owed by an individual unless and until the taxpayer fails to file his return by the time fixed by law for filing a return or by the time prescribed pursuant to a filing extension, as applicable. Under current law, the late payment penalty is assessed at the time a return is received by the Department if payment is not made in full when due. Read the Bill »


Bill Has Failed


01/11/2021Prefiled and ordered printed; offered 01/13/21 21100812D
01/11/2021Referred to Committee on Finance
01/16/2021Assigned Finance sub: Subcommittee #2
01/17/2021Impact statement from TAX (HB1956)
01/19/2021Subcommittee failed to recommend reporting (4-Y 7-N)
02/05/2021Left in Finance