Nonprofit organizations; tax credits for donations to those assisting low-income families, etc. (HB1996)

Introduced By

Del. Jimmie Massie (R-Richmond) with support from 20 copatrons, whose average partisan position is:

Those copatrons are Del. Rich Anderson (R-Woodbridge), Del. Dickie Bell (R-Staunton), Del. Kathy Byron (R-Lynchburg), Del. Ben Cline (R-Amherst), Del. Mark Cole (R-Fredericksburg), Del. Kirk Cox (R-Colonial Heights), Del. Scott Garrett (R-Lynchburg), Del. Algie Howell (D-Norfolk), Del. Tim Hugo (R-Centreville), Del. Steve Landes (R-Weyers Cave), Del. Bob Marshall (R-Manassas), Del. Jackson Miller (R-Manassas), Del. Bobby Orrock (R-Thornburg), Del. Brenda Pogge (R-Williamsburg), Del. Bob Purkey (R-Virginia Beach), Del. Ron Villanueva (R-Virginia Beach), Del. Lee Ware (R-Powhatan), Del. Mike Watson (R-Williamsburg), Del. Michael Webert (R-Marshall), Sen. Chris Head (R-Roanoke)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Tax credits for donations to nonprofits providing assistance to low-income families. Makes several changes to the Neighborhood Assistance Act Tax Credit and Education Improvement Scholarships Tax Credits program including (i) allowing tax credits for donations of marketable securities under the Education Improvement Scholarships Tax Credits program, (ii) changing reporting requirements to the Department of Education, changing the time frame for scholarship foundations to disburse moneys for scholarships, and changing the penalties for failing to make such reports and disbursements under the Education Improvement Scholarships Tax Credits program, (iii) for both programs, establishing $125,000 as the maximum annual amount of donations by an individual for which tax credits may be issued, and (iv) for both programs, extending the expiration date through the 2027 taxable year. The bill also makes several other technical changes. Read the Bill »


Bill Has Passed


01/09/2013Prefiled and ordered printed; offered 01/09/13 13101180D
01/09/2013Referred to Committee on Finance
01/14/2013Assigned Finance sub: #3
01/21/2013Impact statement from TAX (HB1996)
01/25/2013Subcommittee recommends reporting with amendment(s) (5-Y 0-N)
01/30/2013Reported from Finance with amendments (15-Y 6-N) (see vote tally)
02/01/2013Read first time
02/04/2013Read second time
02/04/2013Committee amendments agreed to
02/04/2013Amendment by Delegate Surovell rejected (30-Y 68-N)
02/04/2013VOTE: REJECTED (30-Y 68-N) (see vote tally)
02/04/2013Amendments by Delegate Toscano rejected
02/04/2013Engrossed by House as amended HB1996E
02/04/2013Printed as engrossed 13101180D-E
02/05/2013Read third time and passed House (65-Y 35-N)
02/05/2013VOTE: PASSAGE (65-Y 35-N) (see vote tally)
02/06/2013Constitutional reading dispensed
02/06/2013Referred to Committee on Finance
02/07/2013Impact statement from TAX (HB1996E)
02/12/2013Reported from Finance with substitute (9-Y 5-N 1-A) (see vote tally)
02/12/2013Committee substitute printed 13105067D-S1
02/13/2013Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/13/2013Read third time
02/13/2013Reading of substitute waived
02/13/2013Committee substitute agreed to 13105067D-S1
02/13/2013Defeated by Senate (19-Y 21-N) (see vote tally)
02/13/2013Reconsideration of defeated action agreed to by Senate (38-Y 1-N) (see vote tally)
02/13/2013Engrossed by Senate - committee substitute HB1996S1
02/13/2013Passed Senate with substitute (20-Y 20-N) (see vote tally)
02/13/2013Chair votes Yes
02/13/2013Placed on Calendar
02/13/2013Senate substitute rejected by House 13105067D-S1 (1-Y 95-N)
02/13/2013VOTE: REJECTED (1-Y 95-N) (see vote tally)
02/13/2013Senate insisted on substitute (36-Y 3-N) (see vote tally)
02/13/2013Senate requested conference committee
02/13/2013House acceded to request
02/13/2013Conferees appointed by House
02/13/2013Delegates: Massie, Greason, Howell, A.T.
02/13/2013Conferees appointed by Senate
02/13/2013Senators: Stanley, McWaters, Carrico
02/22/2013Passed by temporarily
02/22/2013Reconsideration of conference report agreed to by Senate (37-Y 1-N) (see vote tally)
02/22/2013Conference report agreed to by Senate (21-Y 19-N) (see vote tally)
02/22/2013Conference report agreed to by House (62-Y 32-N)
02/22/2013VOTE: ADOPTION (62-Y 32-N) (see vote tally)
03/04/2013Bill text as passed House and Senate (HB1996ER)
03/04/2013Signed by President
03/05/2013Signed by Speaker
03/08/2013Impact statement from TAX (HB1996ER)
03/25/2013G Approved by Governor-Chapter 716 (effective - see bill)
03/25/2013G Acts of Assembly Chapter text (CHAP0716)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 5 clips in all, totaling 26 minutes.