Legislative Summary Released
The 2015 Legislative Summary has been released. The full text of the Legislative Summary can be found on the Department's website in the "Facts and Figures" section or by clicking here.
The Legislative Summary is published by the Department of Taxation as a convenient reference guide to state and local tax legislation enacted by the 2015 Session of the General Assembly, including the reconvened session on April 15 and 17, 2015. Please note that any legislation enacted after this date is not included. The Summary includes a general description of enacted legislation affecting:
- State taxes administered by the Department, and
- Local taxes for which the Department assists with administration or on which the Department renders advisory assistance.
References to chapter numbers are to the corresponding chapters in the Acts of Assembly, which may be viewed at: http://lis.virginia.gov. Effective dates of the legislation vary and are set out in each description.
In general, legislation affecting taxes administered by other state agencies is not included in the Summary.
The Summary is intended to provide a synopsis of enacted legislation and is for informational purposes only. The Summary is not a substitute for the actual state law, local ordinances, or tax related regulations.
To view the full text of the Legislative Summary, click here.
If you have additional questions, please visit the Department's website at http://www.tax.virginia.gov, or contact the Department at (804) 367-8031 for individual income tax questions or (804) 367-8037 for business income tax questions.