Income tax, state; late payment penalty. (HB901)

Introduced By

Del. John Avoli (R-Staunton) with support from co-patron Del. Chris Runion (R-Bridgewater)


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 »


01/27/2022: Awaiting a Vote in the Finance Committee


01/12/2022Prefiled and ordered printed; offered 01/12/22 22102068D
01/12/2022Referred to Committee on Finance
01/27/2022Assigned Finance sub: Subcommittee #1
02/04/2022Impact statement from TAX (HB901)
02/07/2022Subcommittee recommends continuing to 2023
02/07/2022Continued to 2023 in Finance