VTAX updated the 2023 Legislative Summary to reflect the reconvened General Assembly session on April 12 and Special Session I on September 6. Any legislation included after Special Session I is not included.
The following became effective on September 14, 2023:
- Clarification regarding Virginia's Conformity to the IRC
- 2023 Individual Income Tax Rebate Fund
- Reinstatement of the combined Sales and Use Tax Holiday
- Real Property Tax: Data Centers (Amendments to the 2023 Appropriation Act)
References to chapter numbers are to the corresponding chapters in the Acts of Assembly, which may be viewed at: https://lis.virginia.gov.