Virginia Department of Taxation
The 2023 Legislative Summary is now available.
The Legislative Summary is published by Virginia Tax as a convenient reference guide to state and local tax legislation enacted by the 2023 Session of the General Assembly.
The Summary includes a general description of enacted legislation affecting:
- State taxes administered by Virginia Tax, and
- Local taxes for which Virginia Tax assists with administration, or on which Virginia Tax renders advisory assistance.
References to chapter numbers are to the corresponding chapters in the Acts of Assembly, which may be viewed at: https://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.