HB 1447

  • Virginia House Bill
  • 2024 Regular Session
  • Introduced in House Jan 18, 2024
  • House
  • Senate
  • Governor

Pass-through entity tax; penalty waiver.

Abstract

Pass-through entity tax; penalty waiver.Directs the Department of Taxation to waive penalties imposed onany pass-through entity paying the pass-through entity income taxfor taxable years beginning on and after January 1, 2021, but beforeJanuary 1, 2024. The waiver shall not apply to any penalty imposeddue to a false or fraudulent action by the taxpayer with the intentionof evading the tax.

Bill Sponsors (1)

Votes


Actions


Feb 13, 2024

House

Left in Finance

Feb 05, 2024

House

Subcommittee recommends striking from docket (8-Y 0-N)

Feb 04, 2024

House

Impact statement from TAX (HB1447)

Feb 02, 2024

House

Assigned Finance sub: Subcommittee #1

Jan 18, 2024

House

Presented and ordered printed 24104635D

House

Referred to Committee on Finance

Bill Text

Bill Text Versions Format
Presented and ordered printed 24104635D PDF HTML

Related Documents

Document Format
Fiscal Impact Statement: HB1447F161.PDF PDF

Sources

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