Delinquent returns; enforcement, when approval required. (HB2059)

Introduced By

Del. Carrie Coyner (R-Chesterfield) with support from co-patrons Del. Martha Mugler (D-Hampton, and Del. Rodney Willett (D-Henrico)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Delinquent returns; enforcement; when approval required. Requires the Department of Taxation to request taxpayers who have failed to file tax returns when due to prepare and file such returns except where there is an indication that the taxpayer willfully failed to file the required returns or if there is an indication of fraud. All delinquent returns submitted by the taxpayer shall be enforced pursuant to factors outlined in the bill and through delinquency procedures for not more than six years of the taxpayer's returns. The approval of a manager designated by the Tax Commissioner is required if the enforcement activity exceeds the six-year period. Read the Bill »


03/30/2021: signed by governor


01/12/2021Prefiled and ordered printed; offered 01/13/21 21102686D
01/12/2021Referred to Committee on Finance
01/16/2021Assigned Finance sub: Subcommittee #2
01/18/2021Impact statement from TAX (HB2059)
01/19/2021House subcommittee amendments and substitutes offered
01/19/2021Subcommittee recommends reporting with amendments (11-Y 0-N)
01/20/2021Reported from Finance (22-Y 0-N) (see vote tally)
01/21/2021House committee, floor amendments and substitutes offered
01/22/2021House committee, floor amendments and substitutes offered
01/22/2021Read first time
01/25/2021Read second time
01/25/2021Amendments by Delegate Watts agreed to
01/25/2021Engrossed by House as amended HB2059E
01/25/2021Printed as engrossed 21102686D-E
01/26/2021Read third time and passed House (100-Y 0-N)
01/26/2021VOTE: Passage (100-Y 0-N) (see vote tally)
01/27/2021Constitutional reading dispensed
01/27/2021Referred to Committee on Finance and Appropriations
02/05/2021Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N) (see vote tally)
02/15/2021Impact statement from TAX (HB2059E)
02/16/2021Reported from Finance and Appropriations (16-Y 0-N) (see vote tally)
02/16/2021Constitutional reading dispensed (37-Y 0-N) (see vote tally)
02/17/2021Read third time
02/17/2021Passed Senate (39-Y 0-N) (see vote tally)
02/22/2021Bill text as passed House and Senate (HB2059ER)
02/22/2021Signed by President
02/24/2021Signed by Speaker
02/25/2021Enrolled Bill communicated to Governor on February 25, 2021
02/25/2021G Governor's Action Deadline 11:59 p.m., March 31, 2021
03/01/2021Impact statement from TAX (HB2059ER)
03/30/2021G Approved by Governor-Chapter 413 (effective 7/1/21)
03/30/2021G Acts of Assembly Chapter text (CHAP0413)

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