2013 General Assembly

Bill Number Chief Patron Summary as introduced
HB 1398
Land preservation tax credit; unissued tax credits.
Ware, R.L. Land preservation tax credit; unissued tax credits. Provides that, beginning with calendar year 2013, if the maximum amount of land preservation tax credits have not been issued by the Department of Taxation for the calendar year, then the Comptroller would distribute from the general fund an amount equal to 80 percent of the unissued credits to the Virginia Land Conservation Fund, an amount equal to 10 percent to the Civil War Site Preservation Fund, and an amount equal to 10 percent to the Virginia Farmland Preservation Fund. For purposes of the distributions, the Department would provide a written certificate of the amount of the unissued tax credits to the Comptroller by March 15 of the following calendar year, and the Comptroller would make the distributions within 60 days of receiving the certificate.
HB 1430
Right to Farm Act; expands definition of agricultural operations.
Lingamfelter Commending Billy Apperson.
HB 1462
Land preservation tax credit; assessments of additional tax.
Webert Land preservation tax credit; assessments of additional tax. Provides that any additional tax or penalty relating to the claiming of a land preservation tax credit be assessed by the Department of Taxation within one year of the filing date of the income tax return on which the credit was claimed. The bill provides that no court action could be undertaken after the expiration of the one-year period for the collection of any such additional tax that was not assessed during the one-year period.
The bill would only apply to land preservation tax credits issued by the Department of Taxation beginning January 1, 2013.
HB 1489
State employees; State Comptroller to process payroll on weekly basis.
Rush A BILL to amend the Code of Virginia by adding a section numbered 2.2-803.2, relating to Department of Accounts; processing payroll of state employees.
HB 1694
Land preservation tax credits; application for credits prior to any donation.
Minchew Land preservation tax credits; application for credits prior to any donation. Provides that beginning January 1, 2014, a taxpayer requesting at least $1 million in land preservation tax credits with respect to a proposed donation could elect to apply to the Department of Taxation for a conditional issuance of tax credits prior to making any donation of land. However, the bill also provides that no tax credit of $1 million or more could be conditionally issued for any proposed donation unless the conservation value of the proposed donation is verified by the Director of the Department of Conservation and Recreation.
The Tax Commissioner, in general, would be required to provide such donors with a determination letter within 120 days conditionally issuing the land preservation tax credits, in whole or in part, or denying the application for tax credits. After receiving the Tax Commissioner's determination letter, the donor could complete the conveyance of the donation and in such case would provide the Department with certified copies of the recorded deeds and instruments conveying the donation. Upon the Department's receipt of the certified copies, the donor's application for land preservation tax credits would be deemed complete at that time. The Department then would provide the donor with a written certification issuing the tax credits that were previously conditionally issued. If the Tax Commissioner issues land preservation tax credits to any donor who elected to apply for the credits prior to making any donation, the fair market value of the donation would thereafter not be subject to dispute, except upon a demonstration of the presence of fraud or the misrepresentation of a material fact by the taxpayer.
HB 1697
Real property tax; special valuation for land preservation.
Minchew Real property tax; special valuation for land preservation. Makes it optional for localities to impose roll-back taxes when the owner of real property that qualifies for special land use valuation has the property rezoned for a more intensive use. Under current law, imposition of such taxes is mandatory.
HB 1800
Land preservation tax credit; property conveyances for public use.
Lewis Land preservation tax credit; conveyances for public use. Provides that beginning in 2014 the land preservation tax credit would equal 60 percent of the fair market value of any land that is conveyed for (i) the purpose of a public park, public recreational facility, or public trail access easement or (ii) such other public use that will provide a substantial public benefit as identified in guidelines developed by the Department of Conservation and Recreation.
HB 1834
High Performance Building Act; use of certain forest products.
Poindexter High Performance Building Act; use of certain forest products. Requires the Department of General Services to include in the high performance building certification program, certificate credits for forest products certified by the Forest Stewardship Council or certified under the Sustainable Forestry Initiative or the American Tree Farm System.
HB 2034
Land preservation tax credit; repealing effective January 1, 2014.
Jones Repeal of land preservation tax credit. Repeals the land preservation tax credit effective January 1, 2014. The bill provides that such repeal would in no way affect any land preservation tax credits issued prior to such date or the administration of the same.
HB 2035
Land exchange in and adjacent to Old Flat State Forest in Grayson County.
O'Quinn Land exchange in and adjacent to Old Flat State Forest in Grayson County. Authorizes the Department of Forestry to negotiate an exchange of lands with Rodney Richardson on an approximately acre-for-acre or equal-market-value basis. In return for conveying a parcel located in Old Flat State Forest to Richardson, the Department is authorized to accept from Richardson a parcel adjacent to the State Forest.
HB 2054
Sales and use tax exemption; property used for harvesting forest products.

Peace Sales and use tax exemption; property used for harvesting forest products. Changes the sales and use tax exemption related to harvesting forest products from property "necessary" for such harvesting, to property "used" for such harvesting.
HB 2069
Seedlings; sale by State Forester.
Knight Sale of seedlings. Authorizes the State Forester to sell seedlings grown in nurseries established by the State Forester to the Commonwealth as well as to private individuals. The terms and conditions of the sale and the price of the seedlings will be set by the State Forester.
HB 2253
Transportation funding.
Albo Transportation funding. Makes several changes to state and local taxes and fees to account for and provide funding for transportation.
The bill makes several changes to the individual and corporate income tax. The bill (i) decreases all individual income tax rates by 0.2%; (ii) adopts market-based sourcing for corporate income tax for the sourcing of services, marketable securities, and property; and (iii) repeals (a) the land preservation tax credit, (b) the long-term care insurance tax credit, and (c) the coalfield employment enhancement tax credit, including the ability of electricity generators to allocate tax credits earned by such persons for purchasing coal to persons with an economic interest in coal.
The bill imposes a 5% state tax on motor fuels sales based on the statewide average wholesale price of a gallon of self-serve unleaded regular gasoline. The revenues would be distributed for maintenance of roads in the secondary state highway system and construction of new roads.
The bill also increases the additional state registration fee on electric vehicles from $50 to $102 and requires hybrid electric motor vehicles registered in the Commonwealth to pay this fee. However, owners of hybrid electric motor vehicles registered in the Commonwealth would be eligible for a refund of the new 5% tax on motor fuels sales.
The bill imposes a 2% state transient occupancy tax, an initial 1% state motor vehicle registration fee, and a $0.20 per $100 recordation fee in any locality in Northern Virginia that is imposing either of the two local taxes set forth below.
The bill completely exempts food for human consumption from state and local sales taxes, repeals the sales and use tax exemption for nonprofit entities, and increases the amount of state sales tax distributed to localities from 1% to 1.23%.
The bill authorizes Fairfax County, Loudoun County, and Prince William County to impose a 4% food and beverage tax without a referendum, to be used for the construction of roads that reduce traffic congestion. The bill authorizes Arlington County and the cities in Northern Virginia to impose an additional 0.5% local sales and use tax to be used for the construction of roads that reduce traffic congestion.
The bill also authorizes localities in Hampton Roads to impose an additional 1% sales and use tax to be used for the construction of roads that reduce traffic congestion.
All provisions of the bill, except the adoption of market-based sourcing for corporate income tax, are effective January 1, 2016. The market-based sourcing for corporate income tax is effective January 1, 2014.
HB 2296
Virginia Urban Best Management Practices Cost-Share Program Fund; established.
Bulova Best management cost-share program. Requires the Department of Conservation and Recreation to administer an urban best management practices cost-share program. The program would provide matching funds of up to 50 percent to promote best management practices on private property. Eligible projects must be located in a locality subject to MS4 Phase I or Phase II stormwater permits. The bill also establishes the Virginia Urban Best Management Practices Cost-Share Fund as a subfund of the Virginia Water Quality Improvement Fund to provide the matching funds for the cost-share program.
SB 838
State employees; option of converting accumulated sick leave into service credit under VRS.
Carrico State employees not participating in Virginia Sickness and Disability Program; purchase of state service. Provides state employees who commenced employment or were rehired before January 1, 1999, and elected to not participate in the Virginia Sickness and Disability Program the option of converting accumulated sick leave into service credit under the Virginia Retirement System. Such option would be available from May 1, 2013, to June 30, 2013. The bill contains an emergency clause.
SB 1068
Conveyance of easements.
Carrico Conveyance of easements. Authorizes the conveyance of right-of-way easements between the Department of Forestry and the Ratcliffe Foundation. The easements will allow the Department better access to Channels State Forest and will allow the Foundation to access its other properties.
SB 1267
Contractors, Board for; licensure of tree care service providers, penalties.
Ruff Right to Farm Act. Expands the definition of agricultural operations to include the commerce of farm-to-business and farm-to-consumer sales. The commerce and sale of certain items, such as art, literature, artifacts, furniture, food, beverages, and other items that are incidental to the agricultural operation, and constitute less than a majority amount of production or sales, or less than a majority of annual revenues from such sales, are defined as part of the agricultural operation. The bill gives persons engaged in agricultural operations a cause of action against the county or any official or employee of the county for violations of the Right to Farm Act. Two provisions of the bill are retroactively effective to the original enactment of the Right to Farm Act on July 1, 1981. The first is expansion of the definition of agricultural operation; the second asserts that any ordinance directed at persons, property, or activity on land that is zoned agricultural or silvicultural that seeks to restrict free speech or the right to assembly, among other rights, is null and void.
SB 1279
Water quality; transfer of responsibility for administration of programs..
Hanger Consolidation of water quality programs. Moves the water quality programs currently administered by the Department of Conservation and Recreation to the Department of Environmental Quality. The Department of Environmental Quality and the State Water Control Board will have oversight of water quality planning and laws dealing with stormwater management, erosion and sediment control, and the Chesapeake Bay Preservation Areas. The composition of the Virginia Soil and Water Conservation Board is changed, reducing the number of voting members from 12 to seven, and the Department of Environmental Quality is assigned responsibility for staffing the Board. The Virginia Soil and Water Conservation Board will continue its oversight responsibilities of the soil and water conservation districts and of resource management planning. The Board of Conservation and Recreation will be responsible for administration of the flood prevention and dam safety laws.
HJ 559
Commending Billy Apperson.
Pogge Commending Billy Apperson.
HJ 586
Agricultural and forestry products; weight limits on interstate highways.
Tyler Weight limits on interstate highways. Memorializes the Virginia Congressional Delegation to support efforts to allow states to authorize higher weight limits for commercial motor vehicles carrying agricultural and forestry products on interstate highways.

Last modified: Thursday, 06-Nov-2014 10:24:58 EST