SB 93

  • Virginia Senate Bill
  • 2020 Regular Session
  • Introduced in Senate Dec 02, 2019
  • Passed Senate Jan 22, 2020
  • Passed House Feb 24, 2020
  • Signed by Governor Mar 11, 2020

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

Abstract

Taxes on wills and administrations; exemption for victims of the Virginia Beach mass shooting. Establishes an exemption from probate tax for a person killed or injured in the 2019 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. The bill contains an emergency clause and is identical to HB 839.

Taxes on income, wills, and administrations; exemption for victims of the Virginia Beach mass shooting and for payments to such victims; emergency. Establishes an income tax exemption for relief payments paid to a victim of the 2019 Virginia Beach mass shooting or a parent, guardian, child, or spouse of a victim. The bill also establishes an exemption from probate tax for a person killed or injured in the 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 shall refund the tax. The bill establishes a deduction for a taxpayer's relief payment, whether directly or indirectly, to a victim of the Virginia Beach mass shooting, provided the taxpayer coordinates with the City of Virginia Beach to identify victims and distribute payments. The bill contains an emergency clause.

Bill Sponsors (8)

Votes


Actions


Mar 11, 2020

Office of the Governor

Approved by Governor-Chapter 278 (effective 3/11/20)

Mar 10, 2020

Office of the Governor

Governor's Action Deadline 11:59 p.m., April 11, 2020

Senate

Enrolled Bill Communicated to Governor on March 10, 2020

Feb 27, 2020

Senate

Enrolled

House

Signed by Speaker

Senate

Signed by President

Senate

Impact statement from TAX (SB93ER)

Feb 24, 2020

House

Passed House BLOCK VOTE (100-Y 0-N)

House

VOTE: Block Vote Passage (100-Y 0-N)

House

Read third time

Feb 21, 2020

House

Read second time

Feb 19, 2020

House

Reported from Finance (22-Y 0-N)

Feb 18, 2020

House

Placed on Calendar

House

Read first time

House

Referred to Committee on Finance

Feb 10, 2020

Senate

Impact statement from TAX (SB93S1)

Senate

Impact statement from TAX (SB93E)

Jan 22, 2020

Senate

Constitutional reading dispensed (40-Y 0-N)

Senate

Engrossed by Senate - committee substitute SB93S1

Senate

Committee substitute agreed to 20106162D-S1

Senate

Reading of substitute waived

Senate

Passed Senate (40-Y 0-N)

Senate

Read second time

Senate

Constitutional reading dispensed (40-Y 0-N)

Jan 21, 2020

Senate

Committee substitute printed 20106162D-S1

Senate

Reported from Finance and Appropriations with substitute (16-Y 0-N)

Jan 19, 2020

Senate

Impact statement from TAX (SB93)

Jan 08, 2020

Senate

Moved from Finance to Finance and Appropriations due to a change of the committee name

Dec 02, 2019

Senate

Prefiled and ordered printed with emergency clause; offered 01/08/20 20101254D

Senate

Referred to Committee on Finance and Appropriations

Bill Text

Bill Text Versions Format
Impact statement from TAX (SB93) HTML
Engrossed by Senate - committee substitute SB93S1 HTML
Bill text as passed Senate and House (SB93ER) HTML
Acts of Assembly Chapter text (CHAP0278) HTML

Related Documents

Document Format
No related documents.

Sources

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