Introduced in House Passed House Introduced in Senate Passed Senate Became Law
01/07/2020        

Taxes on income, wills, and administrations; exemption for victims of the Va. Beach mass shooting.

Establishes an exemption from probate tax for a person killed or injured in the Virginia Beach mass shooting. The bill provides that if, prior to its enactment, a person eligible for a tax exemption pursuant to the bill paid tax to the Commonwealth or a locality for a will or grant of administration of a victim's estate, either the Commonwealth or the locality, as applicable, shall refund the tax.

Date Version PDF TXT
01/22/2020 House: Committee substitute printed 20106479D-H1 Open
01/07/2020 House: Prefiled and ordered printed; offered 01/08/20 20104484D Open

            

2020 SESSION

    20106479D
    HOUSE BILL NO. 839
    AMENDMENT IN THE NATURE OF A SUBSTITUTE
    (Proposed by the House Committee on Finance
    on January 22, 2020)
    (Patrons Prior to Substitute--Delegates Convirs-Fowler and Knight [HB 53])
    A BILL to amend the Code of Virginia by adding in Article 3 of Chapter 17 of Title 58.1 a section numbered 58.1-1718.01, relating to taxes on wills and administrations; exemption for victims of the Virginia Beach mass shooting; emergency.

    Be it enacted by the General Assembly of Virginia:

    1. That the Code of Virginia is amended by adding in Article 3 of Chapter 17 of Title 58.1 a section numbered 58.1-1718.01 as follows:

    58.1-1718.01. Exemption for victims of the Virginia Beach mass shooting.

    A. As used in this section, "Virginia Beach mass shooting" means the mass shooting that occurred on May 31, 2019, at the Virginia Beach Municipal Center in the City of Virginia Beach.

    B. No tax shall be imposed under this article on the probate of a will or grant of administration of the estate of an individual who died as a result of the Virginia Beach mass shooting.

    2. That if, prior to the effective date of this act, the Commonwealth or a locality imposed a tax pursuant to Article 3 (� 58.1-1711 et seq.) of Chapter 17 of Title 58.1 of the Code of Virginia or Article 2 (� 58.1-3805 et seq.) of Chapter 38 of Title 58.1 of the Code of Virginia on the probate of a will or grant of administration of the estate of an individual who died or was wounded as a result of the Virginia Beach mass shooting, as defined in � 58.1-1718.01 of the Code of Virginia, as created by this act, and such tax was paid, the Commonwealth or such locality, as applicable, shall refund such tax paid.

    3. That an emergency exists and this act is in force from its passage.

    Picture Name From Date Type
    Kelly K. Convirs-Fowler D-Richmond Sponsor
    Glenn R. Davis R-Richmond Cosponsor
    Alex Q. Askew D-Richmond Cosponsor
    Date Branch Action
    01/29/2020 Senate Senate: Referred to Committee on Finance and Appropriations
    01/28/2020 House House: VOTE: (97-Y 0-N)
    01/22/2020 House House: Committee substitute printed 20106479D-H1
    01/22/2020 House House: Reported from Finance with substitute (22-Y 0-N)
    01/22/2020 House House: Incorporates HB53 (Knight)
    01/07/2020 House House: Referred to Committee on Finance
    01/07/2020 House House: Prefiled and ordered printed; offered 01/08/20 20104484D
    Summary
    Congress - Bill Number Major Title
    Branch Vote Date Yes No Not Voting
    House 1/1/2111 12:00:00 AM 94 0 0
    House 1/22/2020 12:00:00 AM 23 0 0
    Wiki





    Start Description.
    Establishes an exemption from probate tax for a person killed or injured in the Virginia Beach mass shooting. The bill provides that if, prior to its enactment, a person eligible for a tax exemption pursuant to the bill paid tax to the Commonwealth or a locality for a will or grant of administration of a victim's estate, either the Commonwealth or the locality, as applicable, shall refund the tax.
    End Description.

    Bill TEXT Points.
    This Bill has been listed with the following Subjects from Texts:
    Virginia
    839 Offered January 8, 2020 Prefiled January 7, 2020 A BILL to amend the Code of Virginia by adding in Article 3 of Chapter 17 of Title 58


    End Bill TEXT Points.
    Date Bill Major Title
    Committee Name
    Subject Type