Commonwealth's taxation system; conformity with the Internal Revenue Code, Tax Relief Fund. (HB2355)

Introduced By

Del. Chris Jones (R-Suffolk) with support from co-patron Del. Bobby Orrock (R-Thornburg)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Conformity of the Commonwealth's taxation system with the Internal Revenue Code. Advances conformity of the Commonwealth's tax code with the federal tax code to December 31, 2018, including conformity to the federal Tax Cuts and Jobs Act (TCJA). The bill also makes technical amendments. Under the provisions of the bill, for fiscal years 2019 and 2020, any additional revenues generated as a result of the temporary individual income tax provisions of the TCJA shall be transferred to the Taxpayer Relief Fund, created in the bill. The bill requires the Department of Taxation to submit a plan, before August 1, 2019, to the General Assembly to refund such revenues to taxpayers. Read the Bill »


02/08/2019: Incorporated into Another Bill


01/08/2019Presented and ordered printed with emergency clause 19102404D
01/08/2019Prefiled and ordered printed with emergency clause; offered 01/09/19 19102404D
01/08/2019Referred to Committee on Rules
01/22/2019Impact statement from TAX (HB2355)
01/23/2019Referred from Rules
01/23/2019Referred to Committee on Finance
01/28/2019House committee, floor amendments and substitutes offered
01/28/2019Reported from Finance with substitute (9-Y 4-N) (see vote tally)
01/28/2019Committee substitute printed 19105786D-H1
01/29/2019Impact statement from TAX (HB2355H1)
01/30/2019Read first time
01/31/2019Passed by for the day
02/01/2019Read second time
02/01/2019Passed by temporarily
02/01/2019Committee substitute agreed to (51-Y 44-N) 19105786D-H1
02/01/2019VOTE: ADOPTION (51-Y 44-N) (see vote tally)
02/01/2019Engrossed by House - committee substitute HB2355H1
02/04/2019Engrossed by House as amended HB2355E
02/04/2019Read third time and defeated by House (63-Y 35-N)
02/04/2019VOTE: DEFEATED EMERGENCY (63-Y 35-N) (see vote tally)
02/04/2019Requires 79 affirmative votes for passage
02/04/2019Reconsideration of defeated action agreed to by House
02/04/2019Engrossment reconsidered by House
02/04/2019Amendment by Delegate Simon rejected (48-Y 51-N)
02/04/2019VOTE: REJECTED (48-Y 51-N) (see vote tally)
02/04/2019Amendments by Delegate Jones, S.C. agreed to
02/04/2019Emergency clause deleted
02/04/2019Engrossed by House - committee substitute with amendments HB2355EH1
02/04/2019Printed as engrossed 19105786D-EH1
02/05/2019Read third time and passed House (67-Y 32-N)
02/05/2019VOTE: PASSAGE (67-Y 32-N) (see vote tally)
02/06/2019Constitutional reading dispensed
02/06/2019Referred to Committee on Finance
02/07/2019Impact statement from TAX (HB2355EH1)
02/08/2019Incorporated by Finance (HB2529-Hugo) (12-Y 0-N) (see vote tally)