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Taxation

P Passed

P HB28

Property tax exemptions. Combines numerous property tax exemption bills which provide local property tax exemptions to the following nonprofit organizations: Sunlight Lodge No. 1558; Melrose/Rugby Neighborhood Forum, Inc.; Mountain Empire Regional Business Incubator, Inc.; Community Fire Co., Inc.; Cape Charles Rescue Services, Inc.; Northampton Fire and Rescue, Inc.; Rolling Hills Swim Club, Inc.; Baycliff Civic League, Inc.; Camelot Community Club, Inc.; Broyhill Crest Recreation, Inc.; Needle's Eye Ministries, Inc.; Kiwanis Foundation, Inc.; League of Older Americans, Inc.; Valley Program for Aging Services, Inc.; Beth Sholom Assisted Living; NRV Nursing Center, Inc.; Springfield Swimming and Racquet Club; Springfield Youth Club, Inc.; Community Arts Center Foundation; Chesapeake Care, Inc.; Chesapeake Health Investment Program; Wise County Historical Society, Inc.; Historical Society of Pound, Inc.; The Preservation of Historic Suffolk, Inc.; The Children's Center; Reston Interfaith Housing Corporation, Inc.; Arts Enter Cape Charles, Inc.; Conservation, Inc.; North King Street Improvement Council, Inc.; Bren Mar Recreation Association, Inc.; Women's Center; Rivanna Conservation Society; Falls Church Housing Corporation; Loudoun Interfaith Relief, Inc.; The Fauquier and Loudoun Garden Club; Outreach for Christ, Inc.; The Good Shepherd Alliance, Inc.; The International Society of Air Safety Investigators; Carroll Wellness Center; Serenity House Substance Abuse Recovery Program, Inc.; Central Virginia Housing Coalition, Inc.; Bedford Christian Ministries; Historic Port Royal, Inc.; Guinea Heritage Association, Ltd.; Last Great Waters, Inc.; Northern Virginia Dental Clinic, Inc.; Meals of Virginia Beach, Inc.; Harrison Museum of African American Culture; and Greenspring Village, Inc.

Patron - Ingram

NOTE: The provisions of the following bills were incorporated into HB28: House Bills 6, 23, 42, 88, 103, 104, 105, 113, 115, 120, 122, 124, 138, 136, 137, 162, 166, 168, 170, 171, 179, 180, 182, 187, 204, 205, 208, 214, 237, 241, 257, 258, 281, 290, 293, 302, 312, 324, 340, 341, 376, 469, 774 and 1526.

P HB37

Real estate tax; reports of income data. Excludes certain owner-occupied business property from the kinds of real estate for which income data may be requested by the assessor.

Patron - Parrish

P HB51

Transient occupancy tax; Stafford County and Gloucester County. Permits any county with a population no less than 60,000 and no greater than 62,500 and any county having a population no less than 29,750 and no greater than 31,000 to impose the transient occupancy tax at a rate of up to five percent with the amount above two percent being used for promoting tourism. The tax in excess of two percent shall not apply to travel campgrounds in a county within the larger population brackets. Technical amendments are included which arrange localities in numerical order.

Patron - Howell

P HB70

Income tax; voluntary contribution to the Family and Children's Trust Fund of Virginia. Removes the beginning date and the sunset date from the Code section dealing with voluntary contributions of refunds to the Family and Children's Trust Fund of Virginia.

Patron - Callahan

P HB94

Individual income tax withholding. Defers the effective date of additional individual income tax withholding allowances from January 1, 2001, until January 1, 2003. This bill is identical to SB 46.

Patron - Callahan

P HB99

Miscellaneous sales and use tax exemptions. Provides a sales and use tax exemption for the sale of tangible personal property to Nuclear Regulatory Commission-licensed nuclear power plants that are located outside the Commonwealth. Recently, the Department of Taxation has decided to tax personal property stored in Virginia but used outside of the state by such facilities. This bill is identical to SB 157.

Patron - Bryant

P HB101

Recordation tax exemption in the City of Lynchburg. Provides an exemption from recordation tax on deeds transferring property and on deeds of trust or mortgage securing loans in the City of Lynchburg from a Habitat for Humanity-type nonprofit organization. The exemption also applies to deeds of trust or mortgage securing loans made by such an organization.

Patron - Bryant

P HB106

Sales and use tax exemptions; Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, for the following organizations: AOL Foundation,Inc.; American Armoured Foundation, Inc.; state soil and water conservation districts; Old Dominion Association of Church Schools; George C. Marshall Research Foundation; Outreach to Asia Nationals; Society of Port Republic Preservationists, Inc.; Springfield, Virginia Youth Club, Inc.; Housing and Community Services of Northern Virginia, Inc.; Ecumenical Community Helping Others, Inc.; Konnarock, Green Cove, Laurel Valley Community Association; York Masonic Lodge #12 of the Ancient Free and Accepted Masons; Fairfax County Master Gardeners Association, Inc.; United Ostomy Association, Inc., Northern Virginia Chapter #0567; Community Based Services, Inc.; Housing Options, Inc.; Beth Sholom Assisted Living; Virginians for Child Abuse Prevention, Inc.; Presbyterians for Faith, Family and Ministry; History Museum of Western Virginia; Mill Mountain Playhouse Company, DBA Mill Mountain Theatre; Hospice of Williamsburg; FISH; Community Arts Center Foundation, Inc.; Chesapeake Health and Investment Program; National Council of Jewish Women, Hampton Roads Section, Inc.; Appomattox County Historical Society; Lifetime Learning Institute of Northern Virginia; The Episcopal Church Home; United States Specialty Sports Association; Grandma Rita's Children, Inc.; Hospice Support of Fauquier County, Inc.; Central American Resource Center; Alliance for Physically Disabled, Inc.; Arlington Boathouse Foundation, Inc.; Mothers Against Drunk Driving; The Plains Community League; Amherst County Habitat for Humanity, Inc.; Pedlar River Institute; Amherst County Commission Against Domestic Violence; American Academic and Cultural Exchange, Inc.; Richmond Christian Medical and Dental Society; Christmas in April-Staunton/Augusta County, Inc.; Lewis-Gale Foundation; Tranquility Breast Cancer Foundation; Cave Spring Softball League, Inc.; Salem Educational Foundation and Alumni Association; Virginia Amateur Sports/Commonwealth Games; Nineteenth Century Studies Association; Ashoka-Innovators for the Public; Lynchburg Area Center for Independent Living; The Conspiracy of Silence Ministries; Virginia Statewide AHEC Program and community AHEC programs; Spectrum Theatre.

Patron - Rust

NOTE: The provisions of the following bills were incorporated into HB 106: House Bills 43, 50, 65, 81, 83, 86, 89, 97, 98, 102, 107, 109, 112, 125, 130, 138, 149, 150, 152, 154, 163, 167, 177, 192, 195, 196, 210, 213, 221, 230, 232, 239, 243, 260, 264, 265, 266, 269, 276, 278, 299, 334, 335, 338, 345, 364, 365, 374, 388, 449 and 562.

P HB119

Income tax; individual; subtraction for disability income. Provides a subtraction for up to $20,000 of disability income as defined by the Internal Revenue Code when calculating Virginia taxable income of residents for taxable years beginning on and after January 1, 2001.

Patron - Orrock

P HB123

Motor fuels tax; exemption for pleasure boats. Allows a refund of the motor fuels tax paid for pleasure boats and watercraft used for recreational purposes.

Patron - Cantor

P HB160

Income tax; tax credit for low-income families. Provides a non-refundable income tax credit for taxable years beginning on and after January 1, 2000, to individuals or persons filing a joint return whose family Virginia adjusted gross income does not exceed the amounts outlined in the federal poverty guidelines. Family Virginia adjusted gross income is the combined Virginia adjusted gross income of the individual, the individual's spouse, and any person claimed as a dependent on the individual's or spouse's income tax return. The credit allowed is $300 each for the individual, the individual's spouse, and any person claimed as a dependent on the individual's or married persons' income tax return. The credit can only be claimed on one return for married persons filing separate returns, cannot exceed the individual's or married persons' income tax liability, and is not allowed for individuals or married persons who claim certain subtractions and/or deductions from the adjusted gross income reported on their Virginia individual income tax returns.

Patron - Reid

P HB176

Income tax; subtractions for income received by tobacco farmers from tobacco settlement funds. Provides a subtraction from federal adjusted gross income for individuals, and from federal taxable income for corporations, when calculating Virginia taxable income for any amounts received by tobacco farmers or tobacco farming businesses from tobacco settlement funds. The bill also provides for a subtraction, beginning with the 2000 taxable year, from federal adjusted gross income for certain reparation payments received by victims or targets of Nazi persecution. The bill contains an emergency clause. SB 178 provides for the same subtractions with respect to the receipt of tobacco settlement funds.

Patron - Clement

P HB190

Taxation on intangible personal property; classification and exemption. Classifies certain property used in commercial fishing as intangible personal property, segregated for state taxation only, and exempts the property from taxation.

Patron - Pollard

P HB255

Food and beverages/meals tax; changes in food definition. Amends the federal Food Stamp definition of "food" for purposes of the local food and beverages/meals tax by allowing the tax to be levied on sandwiches, salad bar items sold from a salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables, and non-factory sealed beverages. In addition, it clarifies that alcoholic beverages sold in factory sealed containers and purchased for off-premises consumption shall not be subject to the tax. Finally, a second enactment clause directs the Commission on Virginia's State and Local Tax Structure for the 21st Century to study the fiscal impact on localities if they were required to compensate businesses that collect the meals tax on food and beverages by allowing the businesses to retain a percentage of the revenue collected. In conducting the study, the Commission shall consult with the Virginia Municipal League, the Virginia Association of Counties and all interested industry groups. The bill incorporates House Bills 49 and 156.

Patron - Callahan

P HB279

Natural Gas Consumption Tax. Restructures the taxation of natural gas by eliminating the gross receipts tax and special regulatory revenue tax and by imposing a net corporate income tax and a consumption tax on gas utilities. This bill is identical to SB 185.

Patron - Rust

P HB360

Motor vehicle sales and use tax; exemption; motor vehicles transferred to inter vivos trust. Provides an exemption from the motor vehicle sales and use tax for motor vehicles transferred to an inter vivos trust when the individual titleholder of the Virginia titled motor vehicle and the trust beneficiaries are the same persons and when no consideration passes between the titleholder and the beneficiaries.

Patron - Scott

P HB402

Technology industry in tobacco-dependent localities. Creates tax credits and/or grants for capital, debt, cash, and stock investments in certain technology companies located in tobacco-dependent communities and for qualified research taking place in tobacco-dependent communities. The Technology Initiative in Tobacco-Dependent Localities Fund will be used to fund such tax credits and/or grants. Credits for capital investments are limited to 50 percent of the amount of the investment up to $500,000 per taxable year and may be taken in the year the capital investment was completed or made. Tax credits for debt, cash, and stock investments are limited to 50 percent of the amount of the investment up to $500,000 in aggregate per taxpayer. Tax credits for debt, cash, and stock investments may first be taken in the taxable year in which the Tobacco Indemnification and Community Revitalization Commission finds that such investments were spent in a tobacco-dependent locality. Tax credits for qualified research taking place in tobacco-dependent localities is limited to 50 percent of the amount paid or incurred for such research and may be taken in the year in which such research and development activity occurred.

Patron - Bennett

P HB408

Taxation; abatement of property taxes on damaged buildings. Authorizes localities to abate levies on buildings which are (i) razed, or (ii) destroyed or damaged by a fortuitous happening beyond the control of the owner, in cases where the destruction or damage renders such buildings unfit for use and occupancy for 30 days or more during the calendar year. The bill contains an emergency clause.

Patron - Grayson

P HB444

Entitlement to certain sales tax revenues. Entitles the City of Hampton (described by population) to all sales tax revenues generated by transactions taking place in certain public facilities to pay the cost of bonds issued to pay for such public facilities. Such entitlement shall continue for the lifetime of such bonds, which entitlement shall not exceed 30 years, and all such sales tax revenues shall be applied to repayment of the bonds.

Patron - Larrabee

P HB474

Collection of state taxes by credit and debit cards; service charge. Provides greater flexibility for the acceptance of credit and debit cards in the payment of state taxes by allowing the Tax Commissioner to enter into contracts providing the service charge for accepting payment of taxes by debit or credit card. Currently, such charges may not exceed four percent of the amount of tax, penalty, and interest paid and may not exceed the amount charged to the Department. This bill is identical to SB 47.

Patron - Parrish

P HB478

Motor fuels tax; refunds. Replaces the terms "person," "firm" and "corporation" with "licensed exporter" for purposes of motor fuels tax refunds owed to such exporter. The bill also requires the licensed exporter to show proof the tax has been paid to another state, district or country when seeking a refund of the tax paid in the Commonwealth. There are also technical changes.

Patron - Parrish

P HB493

Commonwealth Airport Fund; distributions to MWAA. Eliminates the July 1, 2000, "sunset" on the formula for distribution of Commonwealth Airport Fund moneys to the Metropolitan Washington Airports Authority (MWAA). This bill is identical to SB 258.

Patron - Callahan

P HB498

Corrections of Erroneous Assessments; Definitions; "Assessment." Allows the Department of Taxation to send assessments to taxpayers by electronic means, including electronic mail and facsimiles, and prescribes the process for sending such assessments. This bill is identical to SB 55.

Patron - May

P HB527

Property transfers to and from revocable trusts. Exempts transfers of motor vehicles, watercraft and aircraft to revocable trusts from transfer taxes when there is no change in beneficial interest. The bill also exempts from the recordation tax the transfer of real property from the trust after the settlor's death to any beneficiary, as is the case with transfers under a will.

Patron - Howell

P HB568

Income tax; open space recreation and conservation voluntary contributions. Removes the sunset date from the code section dealing with open space recreation and conservation voluntary contributions of tax refunds. HB 833 is incorporated in this bill.

Patron - Thomas

P HB598

Personal property taxation; classification. Adds travel trailers as a classification of personal property for purposes of taxation, permitting localities to set the tax rate for travel trailers the same as for camping trailers and motor homes.

Patron - McQuigg

P HB617

Land-use taxation; sliding scale assessments. Allows the land-use special assessment and taxation to be established on a sliding scale which provides a lower assessment, instead of tax rate, for property held for longer periods of time.

Patron - Orrock

P HB628

Local taxes; payment by debit card. Allows localities to accept payment of local taxes, fees or other charges generated by the sale of utility services by debit cards and to impose a service charge for accepting payment by credit and debit cards in an amount not to exceed the amount contractually agreed to. Currently, only credit cards may be authorized by localities for such payments, and the service charge may not exceed the greater of four and one-half percent of the tax, or six dollars.

Patron - Reid

P HB684

Tangible personal property tax; classification of certain tangible personal property for taxation purposes. Clarifies that the tax rate on certain personal property used in a trade or business may be assessed by a local governing body at a tax rate different from the rate on other classifications of personal property and less than the rate levied by such local government on its general class of tangible personal property.

Patron - Parrish

P HB692

Local income tax. Provides that imposition of the local income tax permitted in certain localities after a local referendum may be set forth on the referendum ballot in one-quarter percent increments not to exceed one percent. The local tax shall be used for (i) transportation projects for certain localities that are part of a plan approved in December 1999 by a transportation council consisting of state and local elected officials; and/or (ii) public education purposes including the construction of, renovation of, technology for and debt service for public schools. However, at least 55 percent of revenues from the local income tax must be expended for transportation purposes. The taxing authority expires on July 1, 2003, if no locality has imposed the tax by that date. The bill repeals current law that restricts any such local income tax to a duration of five years. The bill incorporates House Bills 49 and 1506.

Patron - McClure

P HB706

Income tax; voluntary contribution of refund to Children of America Finding Hope. Allows taxpayers who are entitled to an income tax refund to contribute all or a portion of such refund, but not less than one dollar, to Children of America Finding Hope, an organization designed to reach children with emotional and physical needs. This bill is effective for taxable years beginning on and after January 1, 2001.

Patron - Stump

P HB727

Income tax; historic rehabilitation tax credit. Moves up the date from 2002 to 2000 for taxpayers to be eligible for the historic rehabilitation tax credit in Virginia for work done on such a project in another state which has a reciprocal tax credit agreement; however, no credit may actually be taken until taxable years beginning on and after January 1, 2002.

Patron - Rust

P HB732

Tax credits; coalfield employment enhancement tax credit. Extends the sunset date for the availability of the coalfield employment tax credit from tax years beginning before January 1, 2002, to tax years beginning before January 1, 2008. For credits earned in tax years beginning on and after January 1, 2002, 85 percent of the excess of the credit over the taxpayer's state tax liability for the applicable tax year shall be redeemable by the Commonwealth. The remaining 15 percent of such excess shall be deposited by the Tax Commissioner in a regional economic development fund administered by the Coalfields Economic Development Authority and to be used for regional economic diversification. Current law provides for the Commonwealth to redeem 90 percent of the excess of the credit over the taxpayer's state tax liability with 10 percent of such excess deposited in such regional economic development fund. It also extends the tax year in which the credit may be taken from 2004 to 2010. This bill is identical to SB 421.

Patron - Kilgore

P HB737

Income tax; declaration of estimated tax. Adds merchant seamen to those individuals (farmers and fishermen) who may file their declaration of estimated taxes on or before January 15 of the succeeding year, provided that at least two-thirds of total estimated gross income for such individuals for the applicable taxable year is derived from farming, fishing or working as a merchant seaman. The bill is effective for taxable years beginning on and after January 1, 2001.

Patron - Suit

P HB751

Collection of taxes and other debts by treasurers and localities. Changes the current requirement that every writ, warrant, notice, summons, or other process issued by a treasurer be served by the treasurer or his designee, or by the sheriff, from mandatory to permissive. The bill also raises from five dollars to 20 dollars the amount of certain uncollected taxes below which the treasurer is not required to maintain on official lists. The bill incorporates House Bill 1016.

Patron - Howell

P HB781

Personal property tax; personal property used in the provision of Internet services. Creates a separate classification, for tax rate purposes, of personal property used in the provision of Internet services, including Internet web-hosting services. Localities are authorized to tax such property at a rate that does not exceed the rate applicable to the general class of personal property within such localities.

Patron - Rust

P HB911

Excess cost recovery program. Repeals the outdated provisions on the elimination of the excess cost recovery program and the excess cost recovery repeal fund.

Patron - Cranwell

P HB1057

Enterprise zone act. Authorizes the establishment of one noncontiguous zone area for a joint enterprise zone formed between any county with a population between 45,800 and 45,900 and any county with a population between 32,300 and 32,400 (with the population of each county being determined as reported in the 1990 census). Currently, a locality may have three distinct enterprise zones, though one of these zones may consist of two non-contiguous "sub-zone" areas. This bill will allow an enterprise zone that is a joint zone, and which meets the population criteria, to have separate sub-zones for each of the participating jurisdictions. The noncontiguous zone areas are not considered as separate zones in calculating the maximum number of zones permitted under the enterprise zone program. SB 281 authorizes the establishment of one noncontiguous zone for joint enterprise zones formed between any localities regardless of population. SB 374 increases the number of enterprise zones the Governor may approve from 55 to 60, with such zones to be located in localities that have annual average unemployment rates for the most recent calendar year that are 50 percent higher than the final statewide average unemployment rate for the most recent calendar year.

Patron - Johnson

P HB1094

Sales and use tax; modular building partial exclusion. Provides that only 60 percent of the retail sales price of a modular building shall be subject to the sales and use tax. The bill also defines modular building, modular building manufacturer, and modular building retailer.

Patron - Dudley

P HB1134

Electric utility consumption tax; costs incurred by cooperatives. Provides that a service provider, when calculating the amount of tax due, shall take into account a portion of the costs incurred by an electric utility cooperative that purchases electricity from a federal entity for the purpose of resale in the Commonwealth.

Patron - Kilgore

P HB1135

Income tax; Virginia Coal Employment and Production Incentive Tax Credit. Requires taxpayers to consume the Virginia mined coal they purchase in order to earn the credit. The bill is effective January 1, 2001; however, it shall not apply to any contract to purchase coal whose bid closing dates are before the bill is introduced.

Patron - Kilgore

P HB1142

Income tax; rent reductions tax credit. Provides a tax credit to individuals and corporations that provide rent reductions of at least 15 percent to elderly, disabled or previously homeless tenants, for taxable years beginning on and after January 1, 2000, through December 31, 2005. The tax credit is 50 percent of the total rent reductions allowed, not to exceed the taxpayer's tax liability. The amount of credits allocated in any fiscal year will not exceed $50,000. The bill continues a credit that expired December 31, 1999, and only provides credit for dwelling units upon which such credit was received for all or part of the month of December 1999.

Patron - Diamonstein

P HB1173

Historic rehabilitation tax credit. Adds owner-occupied buildings to the definition of "material rehabilitation" for purposes of calculating the historic rehabilitation tax credit and provides that the cost for improvements and reconstruction shall amount to at least 25 percent of the assessed value of such buildings for local real estate tax purposes. An "owner-occupied building" is any building that is used as a personal residence by the owner. The bill is effective for taxable years beginning on and after January 1, 2001.

Patron - Cranwell

P HB1216

Sale of real estate for delinquent taxes; process. Grants cities the authority to adopt an ordinance to sell real estate that has been tax delinquent for 12 months and provides for the right to a rehearing on delinquent tax sales within 90 days of entry of the confirmation of sale. The current requirement that real estate be tax delinquent for 24 months before becoming eligible for sale remains for counties, cities, and towns that do not adopt the ordinance. The bill also authorizes local governing bodies to adopt an ordinance waiving tax liens for the purchaser under certain circumstances. Such liens remain the obligation of the owner of the property at the time the liens were imposed.

Patron - Cantor

P HB1219

Secrecy of tax information. Allows the treasurer or other assessing official to provide to representatives of property owners', condominium unit owners' and real estate owners' associations or the owners of property governed by such associations, the names and addresses of parties having a security interest in real property governed by the association when a written request is given stating the reasons such information is needed. This legislation passed the 1999 Session with a reenactment clause requiring its passage during the 2000 Session in order for it to be enacted.

Patron - McClure

P HB1247

Personal property tax; extension of time to pay. Clarifies that the governing body of any locality may extend the time to pay personal property taxes, for good cause. It also provides that extensions to pay taxes and to file, for good cause, may be accomplished by the governing body's resolution.

Patron - Stump

P HB1275

Fuels tax; tax at the rack. Changes the procedures for collecting and remitting fuels taxes and rewrites the fuels tax laws. Motor fuels tax will be imposed at the point fuel is removed from a terminal. Licensed suppliers holding an inventory position in motor fuel in a terminal will be required to remit the tax to the Department of Motor Vehicles (DMV) by the twentieth day of the second month following the removal. Currently, fuel tax payments are remitted to DMV by dealers and jobbers. Under the proposed legislation, licensed distributors removing fuel from a terminal and certain importers shall not be required to pay the tax to the licensed supplier until the date the supplier is required to pay the tax to DMV. A licensed supplier acts as trustee for tax payments received. Out-of-state suppliers of imported fuel may act as trustee and remit taxes to DMV; otherwise, the tax must be remitted by a licensed importer. Refiners, terminal operators, bonded importers and suppliers who are position holders or who receive motor fuel through a two-party exchange must post a $2 million bond. Other businesses must post a bond for three times their average monthly liability, up to $300,000 but not less than $2,000. Licensees may be required to file tax returns electronically. Suppliers are provided a collection allowance of 0.1 percent, up to $5,000 per month. Distributors and certain importers are provided an allowance of 1.0 percent, with no cap, in lieu of the current collection allowance. The measure includes special provisions relating to taxes on alternative fuels. A floorstocks tax is imposed on fuel held in storage on the effective date of the act. The felonies listed in the act are felonies under the existing fuels tax laws. Other violations of the fuel tax laws are punishable with civil penalties or as misdemeanors. The bill repeals the current fuels tax chapter of the Code. The measure takes effect January 1, 2001. Identical to SB 530.

Patron - Rust

P HB1306

Income tax credits; forested buffers for waterways. Provides a nonrefundable income tax credit to an individual or corporation who owns land abutting a waterway on which timber is harvested, and who forbears harvesting timber on certain portions of the land near the waterway for 15 years. The amount of the credit is equal to 25 percent of the value of the timber in the forest retained as a buffer, up to $17,500. The State Forester is directed to develop guidelines and to certify individual plans of qualifying taxpayers. There is a recapture provision if the timber is harvested before the end of the 15-year period. SB 664 provides a tax credit under the same terms and conditions as this bill except that SB 664 requires that the forested buffer be at least 50 feet in width. This bill requires that the forested buffer be at least 35 feet in width.

Patron - Bloxom

P HB1387

Illegal sales of cigarettes. Prohibits the sale of cigarettes in this Commonwealth that the manufacturer did not intend to be sold, distributed or used in the United States. This bill is identical to SB 653.

Patron - Clement

P HB1444

Personal property; motor vehicles owned or leased by churches. Classifies as exempt property motor vehicles that are leased by churches, in either the church's name or the ecclesiastical officer's name, and used for religious purposes. Under current law, the title holder of the leased vehicle (i.e., the lessor) is legally liable for the payment of tangible personal property tax on such vehicle.

Patron - Hull

P HB1494

BPOL tax; related entity exclusion. Broadens the "affiliated group" definition to include limited partnerships, limited liability partnerships, and limited liability companies organized under the laws of the Commonwealth or another state in addition to stock corporations. Localities may not levy the BPOL tax on the receipts or purchases of such "entities" in an affiliated group from others in the same affiliated group.

Patron - Devolites

P SB12

Income taxes; historic rehabilitation tax credit. Extends the carryover period, from five to 10 years, for using the historic rehabilitation tax credit to reduce Virginia income taxes. Both individuals and businesses may qualify for the credit. The effective date for this change is for taxable years beginning on or after January 1, 2000.

Patron - Miller, K.G.

P SB35

Property tax exemption; Beth Sholom Sands. Grants a property tax exemption to Beth Sholom Sands, a benevolent nonprofit corporation, for property located in the City of Virginia Beach.

Patron - Schrock

P SB46

Individual income tax withholding. Defers the effective date of additional individual income tax withholding allowances from January 1, 2001, until January 1, 2003. This bill is identical to HB 94. Identical to HB 94.

Patron - Chichester

P SB47

Collection of state taxes by credit and debit cards; service charge. Provides greater flexibility for the acceptance of credit and debit cards by allowing the Department of Taxation to negotiate and contract for the amount of service charges for such transactions. Currently, such charges may not exceed four percent of the amount of tax, penalty, and interest paid and cannot exceed the amount charged to the Department. Identical to HB 474.

Patron - Chichester

P SB48

Sales and use tax exemption. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, for the following organizations: King Pharmaceuticals Benevolent Fund, Inc., Housing and Community Services of Northern Virginia, Inc.; Spotsylvania Preservation Foundation, Inc.; Coordinators/2, Inc.; Senior Center of Richmond, Virginia, Inc.; state soil and water conservation districts; Carpenter Center for the Performing Arts; Downtown Presents, Inc.; Valley Conservation Council, Inc.; Young Women's Christian Association of Bristol; Coalition on Donation; Mathews Maritime Foundation, Inc.; The Middlesex County Women's Club, Inc.; Roanoke Valley Speech and Hearing Center, Inc.; Southwestern Virginia Genealogical Society, Inc.; Joy of Sports Foundation; Good Shepherd Housing and Family Services, Inc.; Washington Regional Network For Livable Communities; Oak Spring Garden Foundation; Foundation of the University of Virginia's Blandy Experimental Farm and Orland E. White Arboretum, Inc.; Jubilee Family Development Center; Evangelical Theological Society; Lynchburg Area Center for Independent Living; Lynchburg Symphony Orchestra, Inc.; Legacy Project, Inc.; International Internship Programs; Virginia Statewide AHEC Program and community AHEC programs; American Armoured Foundation, Inc.; Friends of the Rappahannock; Rolling Thunder, Inc., VA Chapter One.

Patron - Wampler

NOTE: The provisions of the following bills were incorporated into SB 48: Senate Bills 4, 8, 14, 16, 39, 40, 41, 43, 48, 50, 65, 69, 70, 85, 86, 99, 100, 106, 112, 117, 159, 172, 180, 182, 195 and 357.

P SB53

Minimum tax on telecommunications companies; certification of gross receipts. Clarifies that the State Corporation Commission may make more than one certification of the gross receipts of telecommunications companies to the Department of Taxation; however, at least one certification is required for each separate tax year. The bill also clarifies that the State Corporation Commission may correct information on the names, addresses, and gross receipts of telecommunications companies previously certified to the Department of Taxation. The authority to correct such previously certified information is limited to a period of 18 months from the date of the initial certification. Additionally, the time period for a telecommunications company to apply to the Commission for a review, and possible correction, of any items included in a certification to the Department of Taxation would be extended from 90 days to 18 months.

Patron - Stosch

P SB55

Corrections of erroneous assessments; definitions; "assessment." Allows the Department of Taxation to send assessments to taxpayers by electronic means, including electronic mail and facsimiles, and prescribes the process for sending such assessments. Identical to HB 498.

Patron - Stosch

P SB95

Property tax exemption; Habitat for Humanity. Exempts from local taxation the real and personal property of Habitat for Humanity and its affiliates or subsidiaries, provided the local governing body passes a resolution approving the exemption. Habitat for Humanity organizations generally are exempt from taxation under § 501 (c) (3) of the Internal Revenue Code. Such organizations build houses together in partnership with families in need. This exemption would apply to all real and personal property located in Virginia.

Patron - Puckett

P SB115

Local property taxes; motor homes. Creates a separate classification of personal property for motor homes used for recreational purposes only, which allows local governing bodies to tax motor homes at rates below the rate applicable to the locality's general class of tangible personal property. Under current law motor homes are classified and taxed at the same rate as camping trailers for personal property tax purposes. This bill incorporated SB 158.

Patron - Potts

P SB121

Fuels tax. Provides for a refund of 35 percent of the motor fuel and other fuels taxes paid by persons purchasing fuel in quantities of five gallons or more for consumption in a bulk feed delivery truck.

Patron - Miller, K.G.

P SB137

Property tax exemptions. Grants property tax exemptions to the following nonprofit organizations: Needle's Eye Ministries, Inc., Reston Interfaith Housing Corp.; The Women's Center; Rivanna Conservation Society; Springboard Recreation Club; Parent Educational Advocacy Training Center; Royal Pool Association, Inc.; BizNet, Inc.; Virginia Beach Community Trust Exempt Fund; and Central Virginia Housing Coalition.

Patron - Stosch

NOTE: The provisions of the following bills were incorporated into SB 137: Senate Bills 22, 23, 24, 98, 101, 102, 765 and 766.

P SB157

Miscellaneous sales and use tax exemptions. Provides a sales and use tax exemption for the sale of tangible personal property to Nuclear Regulatory Commission-licensed nuclear power plants that are located outside the Commonwealth. Recently, the Department of Taxation has decided to tax personal property stored in Virginia but used outside of the state by such facilities. Identical to HB 99.

Patron - Newman

P SB163

Electric utility taxation. Allows the consumption tax liability of an eligible customer-generator who is engaged in net metering to be determined on a net basis, measured by the difference between the amount of power consumed and the amount generated and put on the electricity grid. Under the Electric Utility Restructuring Act, customer-generators who generate electricity through certain small solar, wind, or hydroelectric systems are permitted to employ net metering equipment, subject to SCC regulations. The bill also amends the provisions of the consumer utility tax relating to the transition in the basis of assessment from the cost of electricity consumed to the amount of kilowatt hours consumed. Localities are required to amend their consumer utility tax ordinances by October 31, 2000, to provide for the conversion to a rate based on per-kWh consumption that is revenue neutral to the locality and does not shift the amount of the tax among classes of consumers. Kilowatt hours delivered are those supplied from the electric grid to such customer-generators minus the kilowatt hours generated and fed back to the electric grid by customer-generators. The procedures to be followed upon the nonpayment of the electricity consumption tax and the consumer utility tax are also clarified. The bill is a recommendation of the Legislative Transition Task Force established under the Electric Utility Restructuring Act.

Patron - Watkins

P SB178

Income tax; subtractions for income received by tobacco farmers from tobacco settlement funds. Provides a subtraction from federal adjusted gross income for individuals, and from federal taxable income for corporations, when calculating Virginia taxable income for any amounts received by (i) tobacco farmers; (ii) persons holding a tobacco marketing quota or tobacco farm acreage allotment; or (iii) persons with the right to grow tobacco pursuant to a quota or allotment as a result of the Master Settlement Agreement from tobacco settlement funds. The subtraction is effective for taxable years beginning on and after January 1, 1999. HB 176 provides for the same subtractions with respect to the receipt of tobacco settlement funds.

Patron - Hawkins

P SB185

Natural Gas Industry Restructuring. Creates a retail supply choice program for natural gas customers and replaces the state and local gross receipts taxes and special regulatory revenue tax with a consumption tax on consumers and a corporate income tax on gas suppliers, pipeline distribution companies, and gas utilities. The bill is patterned after the legislative package on electric utilities restructuring adopted during the 1999 Session of the General Assembly. Gas suppliers, pipeline distribution companies and gas utilities are authorized to file a retail supply choice plan with the SCC that includes (i) a schedule to implement the program; (ii) a methodology to recover stranded costs from consumers who do not participate in the choice program; (iii) proposed unbundled rates and terms and conditions to provide nondiscriminatory, open access; and (iv) provisions to ensure that one class of customer does not subsidize another class. Customers of municipal-owned utilities cannot participate in the program. The bill would impose a state consumption tax based upon units of 100 cubic feet (CCF) used per month, at a rate of $.0135 per CCF consumed, up to 500 CCF, which would be added as a separate charge to the consumer's monthly bill. The local consumption tax rate would be $0.004 per CCF consumed and the special regulatory tax rate would be $ 0.002 per CCF consumed, with both consumption taxes limited to the first 500 CCF consumed per month. Localities are authorized to impose an additional tax based on CCF delivered monthly to each consumer, with a $3.00 maximum per month for residential consumers. Federal, state, and local governments would be exempt from the consumption taxes and such taxes would not be imposed on consumers of municipal-owned utilities. Under current law, gas suppliers, pipeline distribution companies, and gas utilities are subject to a state license tax on gross receipts of two percent and a special assessment tax paid to the SCC of 0.11 percent of gross receipts. Localities are also permitted to impose a license tax on gross receipts not to exceed 0.5 percent. The corporate income tax and consumption tax provisions would be effective for taxable years beginning on or after January 1, 2001. Identical to HB 279.

Patron - Watkins

P SB198

Local taxes; interest on refunds. Provides that localities are not required to pay interest on refunds to taxpayers if the amount of the refund that would be due is $10 or less or if the refund is related to prorated personal property taxes. The 1999 General Assembly passed legislation requiring a locality to pay interest on refunds at the same rate charged by the locality on delinquent taxes.

Patron - Howell

P SB233

Taxation of telecommunications service. Expands prohibition on dual taxation (by counties and towns) imposed on consumers of telecommuncation services.

Patron - Trumbo

P SB258

Commonwealth Airport Fund; distributions to MWAA. Eliminates the July 1, 2000, "sunset" on the formula for distribution of Commonwealth Airport Fund moneys to the Metropolitan Washington Airports Authority (MWAA). Identical to HB 493.

Patron - Barry

P SB349

Exemptions from motor vehicle sales and use tax. Exempts purchases of vehicles from the motor vehicle sales and use tax if (i) the purchaser was leasing the vehicle and paid the tax on the vehicle when he leased it and (ii) the purchaser presents an original copy of the lease to the Department of Motor Vehicles.

Patron - Mims

P SB381

Boards of equalization; notice of sittings. Provides that notice of sittings of boards of equalization must be posted at each public library, voting precinct, or both. Current law requires such posting at each pubic library.

Patron - Watkins

P SB421

Tax credits; coalfield employment enhancement tax credit. Extends the sunset date for the availability of the coalfield employment tax credit from tax years beginning before January 1, 2002, to tax years beginning before January 1, 2008. For the tax years beginning on and after January 1, 2002, 85 percent of the excess of the credit over the taxpayer's state tax liability for the applicable tax year shall be redeemable by the Commonwealth. The remaining 15 percent of such excess shall be deposited by the tax commissioner in a regional economic development fund administered by the Coalfields Economic Development Authority to be used for regional economic diversification. Current law allows the Commonwealth to redeem 90 percent of the excess of the credit over the taxpayer's state tax liability with 10 percent of such excess deposited in a regional economic development fund administered by the Coalfields Economic Development Authority. It also extends the tax year in which the credit may be taken from 2004 to 2010. This bill is identical to HB 732.

Patron - Wampler

P SB495

Income tax; military retirement pay of holders of the Medal of Honor. Provides that, in calculating Virginia taxable income of residents for taxable years beginning on and after January 1, 2001, military retirement income of an individual awarded the Congressional Medal of Honor shall be subtracted from federal gross income.

Patron - Edwards

P SB505

State Lottery Fund; profits. Requires the Comptroller to transfer to the Lottery Proceeds Fund, created in this bill as a nonreverting fund, the audited balances of the State Lottery Fund, less the special reserve fund, at the close of each fiscal year. The transfer for each year shall be made in two parts: (i) on or before June 30, the Comptroller shall transfer balances of the State Lottery Fund for the fiscal year, based on an estimate determined by the State Lottery Department, and (ii) no later than 10 days after receipt of the annual audit report required by § 58.1-4023, the Comptroller shall transfer to the Lottery Proceeds Fund the remaining audited balances of the State Lottery Fund for the fiscal year. If such annual audit discloses that the actual revenue is less than the estimate on which the transfer was based, the State Comptroller shall transfer the difference between the actual revenue and the estimate from the Lottery Proceeds Fund to the State Lottery Fund. The creation of the Lottery Proceeds Fund is contingent upon the passage of an amendment to the Virginia Constitution in November 2000.

Patron - Reynolds

P SB530

Fuels tax; tax at the rack. Changes the procedures for collecting and remitting fuels taxes and rewrites the fuels tax laws. Motor fuels tax will be imposed at the point fuel is removed from a terminal. Licensed suppliers holding an inventory position in motor fuel in a terminal will be required to remit the tax to the Department of Motor Vehicles (DMV) by the 20th day of the second month following the removal. Currently, fuel tax payments are remitted to DMV by dealers and jobbers. Under the proposed legislation, licensed distributors removing fuel from a terminal and certain importers shall not be required to pay the tax to the licensed supplier until the date the supplier is required to pay the tax to DMV. A licensed supplier acts as trustee for tax payments received. Out-of-state suppliers of imported fuel may act as trustee and remit taxes to DMV; otherwise, the tax must be remitted by a licensed importer. Refiners, terminal operators, bonded importers and suppliers who are position holders or who receive motor fuel through a two-party exchange must post a $2 million bond. Other businesses must post a bond for three times their average monthly liability, up to $300,000 but not less than $2,000. Licensees may be required to file tax returns electronically. Suppliers are provided a collection allowance of 0.1 percent, up to $5,000 per month. Distributors and certain importers are provided an allowance of one percent, with no cap, in lieu of the current collection allowance. The measure includes special provisions relating to taxes on alternative fuels. A floorstocks tax is imposed on fuel held in storage on the effective date of the act. The felonies listed in the act are felonies under the existing fuels tax laws. Other violations of the fuel tax laws are punishable with civil penalties or as misdemeanors. The bill repeals the current fuels tax chapter of the Code. The measure takes effect January 1, 2001. Identical to HB 1275.

Patron - Williams

P SB537

Estimated tax payments; estates and trusts. Changes the manner for annualizing income of trusts and estates for purposes of determining whether such trusts or estates have underpaid estimated taxes for the taxable year and are subject to penalties and interest. For purposes of annualizing income in determining if there is an underpayment of estimated taxes, this bill would, for trusts and estates, annualize taxable income through the month which is two months before the month in which an estimated tax payment is required. This bill is effective for taxable years beginning on and after January 1, 2001.

Patron - Stosch

P SB558

Local taxes; payment of administrative costs, etc. Allows localities to impose on persons chargeable with delinquent taxes or other delinquent charges a fee to cover administrative costs, etc.

Patron - Quayle

P SB634

State income tax checkoff; removal of sunset. Removes the sunset provision on the state income tax checkoff for open space and conservation contributions. Under current law, a taxpayer's ability to designate a portion of his refund for such purposes expires on January 1, 2001.

Patron - Trumbo

P SB653

Illegal sales of cigarettes. Prohibits the sale of cigarettes in this Commonwealth that the manufacturer did not intend to be sold, distributed or used in the United States. The penalty is a Class 5 felony. Identical to HB 1387.

Patron - Hawkins

P SB664

Income tax credits; riparian forest buffers for waterways. Provides a nonrefundable income tax credit to an individual or corporation who owns land abutting a waterway on which timber is harvested, and who forbears harvesting timber on certain portions of the land near the waterway for a 15-year period. The amount of the credit is equal to 25 percent of the value of the timber in the forest retained as a buffer, up to $17,500. The State Forester is directed to develop guidelines and to certify individual plans to qualifying taxpayers. There is a recapture provision for those taxpayers who harvest the timber prior to the end of the 15 years.

Patron - Reynolds

P SB752

Property owned by the Commonwealth; service charges for Virginia Port Authority (VPA) facilities. Provides for a service charge for tax-exempt property owned by the VPA and its instrumentalities based upon the assessed value of the property and the amount of VPA cargo tonnage shipped through counties, cities and towns. From such funds as may be appropriated by the General Assembly. If such funds are not appropriated, the service charge shall be computed as provided under current law. Under current law, service charges for tax exempt state-owned property, including VPA property, is based upon the assessed value of the state-owned tax exempt property and the amount the locality spends for police and fire protection and refuse collection.

Patron - Quayle

F Failed

F HB6

Property tax exemption; Melrose/Rugby Neighborhood Forum, Inc. Grants a real property tax exemption to Melrose/Rugby Neighborhood Forum, Inc., a charitable and benevolent nonprofit corporation, for real property located in the City of Roanoke. This bill has been incorporated into HB 28.

Patron - Woodrum

F HB22

Motor fuel tax; refunds. Changes the term "person" to "licensed exporter" for purposes of motor fuel tax refunds owed to such exporter. The bill also requires the licensed exporter to show proof the tax has been paid to another state, district or country when seeking a refund of the tax paid in the Commonwealth. There are also technical changes.

Patron - Parrish

F HB23

Property tax exemption; Mountain Empire Regional Business Incubator, Inc. Grants a real property tax exemption to Mountain Empire Regional Business Incubator, Inc., a benevolent and educational nonprofit corporation, for real property located in Scott County. This bill has been incorporated into HB 28.

Patron - Kilgore

F HB42

Property tax exemptions; Community Fire Company, Inc.; Cape Charles Rescue Services, Inc.; Northampton Fire and Rescue, Inc. Grants real and personal property tax exemptions to Community Fire Company, Inc.; Cape Charles Rescue Services, Inc.; and Northampton Fire and Rescue, Inc., for real and personal property located in Northampton County. This bill has been incorporated into HB 28.

Patron - Bloxom

F HB43

Sales and use tax exemption; American Armoured Foundation, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation organized to collect and display to the public a representative sample of past and present military vehicles; to gather, write, edit, publish and otherwise create and disseminate material relating to the history of military vehicles; and to promote public awareness and understanding of the contribution military vehicles have made to various nations. Incorporated into HB 106.

Patron - Clement

F HB49

Local income tax. Adds education as an additional purpose for which the local income tax may be used, provided at least 50 percent of the revenues collected by any county or city shall be expended for transportation purposes. The provision requiring any locality which imposes the tax to sunset it at the end of five years is repealed. If no locality enacts the tax by July 1, 2001, the entire local income tax article shall expire.

Patron - Scott

F HB50

Sales and use tax exemption; state soil and water conservation districts. Broadens the exemption for state soil and water conservation districts to include tangible personal property which they sell. Such districts, like the majority of the other organizations exempt from the sales and use tax, currently enjoy the exemption for items which they purchase. Incorporated into HB 106.

Patron - Howell

F HB65

Sales and use tax exemption; George C. Marshall Research Foundation. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized to operate a museum on the life and times of Gen. George C. Marshall. Incorporated into HB 106.

Patron - Deeds

F HB68

Income tax credits for educational expenses and contributions. Establishes nonrefundable income tax credits for tuition and other instructional fees charged by a public or private school and for certain fees and costs incurred in association with home schooling. The maximum amount of the credit is 80 percent of the qualifying expenses incurred per child, or 100 percent if the taxpayer is a member of a household whose combined adjusted gross income does not exceed 185 percent of the federal poverty guideline amount. To qualify for the tax credit for educational expenses, the student for whom the expenses were incurred must be eligible to be enrolled in a public school free of charge and qualify to be claimed as a dependent on the taxpayer's federal tax return. The maximum amount of the credit for taxpayers who are not in low-income households is capped at $500 for taxable year 2001. In subsequent years, the amount increases by $500 per year until taxable year 2005, when the maximum allowable credit is capped at $2,500. In the case of students enrolled in a qualified school not charging tuition, the credit cannot exceed $550 per child. The legislation also provides an income tax credit for cash donations to a charitable tax-exempt corporation in Virginia that (i) provides financial assistance up to $3,100 per child for the education of children from low-income households and households in which parents lack sufficient tax liability to claim the personal tax credits allowed by this bill, and (ii) expends all of certain cash contributions as grants to cover qualifying educational expenses of such children. Support for home schooling is limited to $550 per child. The maximum amount of the credit starts at $200 per taxpayer for taxable year 2001, and increases in $100 annual increments thereafter until reaching $500 in 2004. Such contributions cannot be designated for the direct benefit of a specific child. Taxpayers cannot claim both types of credits in the same year. Both types of tax credits become effective for taxable years beginning on or after January 1, 2001. The Department of Taxation is required to promulgate regulations to implement these credits, including providing the format for a standardized receipt to be issued by school tuition organizations and qualifying schools.

Patron - Katzen

F HB81

Sales and use tax exemption; Outreach to Asia Nationals. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for purposes including, but not limited to, (i) providing opportunities for the citizens of Virginia to participate in the provision of health care, education, and the daily needs of Tibetan refugee children in refugee camps in Nepal and (ii) providing opportunities for Virginia citizens to give hearing aids to deaf children in Vietnam and to participate in medical teams going into Cambodia, Laos and Nepal. Incorporated into HB 106.

Patron - Sherwood

F HB83

Sales and use tax exemption; Society of Port Republic Preservationists, Inc. Grants a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a nonprofit federally tax-exempt corporation that studies and preserves the social, economic and political history of a village in a county with a population of at least 57,450 but no more than 60,000. Incorporated into HB 106.

Patron - Landes

F HB86

Sales and use tax exemption; Springfield, Virginia Youth Club, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, for tangible equipment and uniforms for use by children in football, soccer, basketball, lacrosse, softball and cheerleading purchased by a nonprofit corporation that is exempt from taxation pursuant to § 501 (c) (3) of the Internal Revenue Code and organized for the purpose of (i) offering sports activities to children in the northern part of Virginia, and (ii) advancing the character of youth and promoting sportsmanship, team spirit, fair play, honesty and patriotism among youth by providing and supervising youth sports programs. Incorporated into HB 106.

Patron - Albo

F HB87

Property tax exemption; Greenspring Village, Inc. Grants a personal property tax exemption to Greenspring Village, Inc., a charitable and benevolent nonprofit corporation, for personal property located in Fairfax County.

Patron - Albo

F HB88

Property tax exemption; the Rolling Hills Swim Club, Inc. Grants a property tax exemption to the Rolling Hills Swim Club, Inc., a nonprofit corporation providing a public park and playground, for real and personal property located in Fairfax County. This bill has been incorporated into HB 28.

Patron - Albo

F HB89

Sales and use tax exemption; Housing and Community Services of Northern Virginia, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation providing housing-related services to low and moderate income households, within the boundaries of the Eighth Planning District, including such services as, but not limited to, eviction prevention services, housing identification and placement services, and housing financial assistance services. Incorporated into HB 106.

Patron - Albo

F HB97

Sales and use tax exemption; Konnarock, Green Cove, Laurel Valley Community Association. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized to promote public safety, health, good living, fellowship, recreation, conservation, justice, and law and order for the citizens of the Konnarock, Green Cove, Laurel Valley communities. Incorporated into HB 106.

Patron - Johnson

F HB98

Sales and use tax exemption; York Masonic Lodge # 12 of the Ancient Free and Accepted Masons. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized to perform a wide array of charitable services including, but not limited to, aid to patients and research for eye operations, speech therapy, burns, and Alzheimer's disease; provision of scholarships for high school students to attend college; and aid for religious pilgrimages. Incorporated into HB 106.

Patron - Johnson

F HB102

Sales and use tax exemption; Fairfax County Master Gardeners Association, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation providing free public service in the area of consumer horticulture and preservation of the environment. Incorporated into HB 106.

Patron - Callahan

F HB103

Property tax exemption; Baycliff Civic League, Inc. Grants a property tax exemption to Baycliff Civic League, Inc., a benevolent nonprofit corporation, for real and personal property located in the City of Virginia Beach. This bill has been incorporated into HB 28.

Patron - Purkey

F HB104

Property tax exemption; the Camelot Community Club, Inc. Grants a property tax exemption to the Camelot Community Club, Inc., a nonprofit corporation providing a public park and playground, for property located in Fairfax County. This bill has been incorporated into HB 28.

Patron - Rust

F HB105

Property tax exemption; the Broyhill Crest Recreation, Inc. Grants a property tax exemption to the Broyhill Crest Recreation, Inc., a nonprofit corporation providing a public park and playground, for property located in Fairfax County. This bill has been incorporated into HB 28.

Patron - Rust

F HB107

Sales and use tax exemption; United Ostomy Association, Inc., Northern Virginia Chapter #0567. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation organized to provide ostomy-related educational and support services in the Northern Virginia area. Incorporated into HB 106.

Patron - Rust

F HB109

Sales and use tax exemption; Community Based Services, Inc. Provides a sales and use tax exemption for purchases and sales by a federally tax-exempt corporation, from July 1, 2000, through June 30, 2001, which is organized for the purpose of developing and operating residential programs and support services for persons with mental disabilities to help them discover life opportunities for expanded choices, personal growth, increased independence, and participation in community life.Incorporated into HB 106.

Patron - Cantor

F HB110

Sales and use tax exemption; Cystic Fibrosis Foundation. Provides a sales and use tax exemption for sales and purchases of a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purposes of (i) aiding in the research, study, training, and dissemination of information with respect to the disease known as mucoviscidosis (otherwise known as cystic fibrosis) and related diseases; (ii) providing indirect patient services to victims of such diseases; and (iii) soliciting contributions to support research programs. Incorporated into HB 106.

Patron - Cantor

F HB111

Sales and use tax exemption; Money Management by Mail, Inc. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized to provide debt management counseling and education services to consumers on a nonprofit basis by mail, telephone, online means, electronic media, and other means.

Patron - Cantor

F HB112

Sales and use tax exemption; Housing Options, Inc. Provides a sales and use tax exemption for purchases and sales by a federally tax-exempt nonprofit corporation, from July 1, 2000, through June 30, 2001, which is organized for the purpose of making housing opportunities available for persons with mental disabilities who reside in the central area of Virginia. Incorporated into HB 106.

Patron - Cantor

F HB113

Property tax exemption; Needle's Eye Ministries, Inc. Grants a real property tax exemption to Needle's Eye Ministries, Inc., a religious nonprofit corporation, for real property leased to it by the City of Richmond. This bill has been incorporated into HB 28

Patron - Cantor

F HB115

Property tax exemption; the Kiwanis Foundation, Inc. Grants a property tax exemption to the Kiwanis Foundation Inc., a nonprofit corporation providing a public park and playground, for real property located in Chesterfield County. This bill has been incorporated into HB 28.

Patron - Cox

F HB120

Property tax exemption; League of Older Americans, Inc. Grants a property tax exemption to the League of Older Americans, Inc., a charitable and benevolent nonprofit corporation, for real property located in the City of Roanoke. This bill has been incorporated into HB 28.

Patron - Thomas

F HB122

Property tax exemption; Valley Program for Aging Services, Inc. Grants a personal property tax exemption to Valley Program for Aging Services, Inc., a benevolent nonprofit corporation, for personal property located in the cities of Buena Vista, Harrisonburg, Lexington, Staunton, and Waynesboro, and in Augusta, Bath, Highland, Rockbridge, and Rockingham counties. This bill has been incorporated into HB 28.

Patron - Landes

F HB124

Property tax exemption; Beth Shalom Assisted Living. Grants a property tax exemption to Beth Shalom Assisted Living, a charitable and benevolent nonprofit corporation, for real and personal property located in Henrico County. This bill has been incorporated into HB 28.

Patron - Cantor

F HB125

Sales and use tax exemption; Beth Sholom Assisted Living. Provides a sales and use tax exemption for purchases and sales by a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purpose of providing assisted-living services at affordable prices. Incorporated into HB 106.

Patron - Cantor

F HB128

Property tax exemption; NRV Nursing Center, Inc. Grants a real property tax exemption to NRV Nursing Center, Inc., a charitable and benevolent nonprofit corporation, for real property located in Montgomery County. This bill has been incorporated into HB 28.

Patron - Shuler

F HB130

Sales and use tax exemption; Presbyterians for Faith, Family and Ministry. Provides a sales and use tax exemption for purchases of general printing materials used to publish a bimonthly journal by a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized to publish a bimonthly theological journal and to distribute it to thousands of churches and individuals. Incorporated into HB 106.

Patron - Shuler

F HB136

Property tax exemption; Springfield Swimming and Racquet Club. Grants a property tax exemption to the Springfield Swimming and Racquet Club, a nonprofit corporation providing a public park and playground, for property located at 7400 Highland Street in Fairfax County. This bill has been incorporated into HB 28.

Patron - Albo

F HB137

Property tax exemption; Springfield Youth Club, Inc. Grants a property tax exemption to the Springfield Youth Club, Inc., a charitable nonprofit corporation, for property located in Fairfax County. This bill has been incorporated into HB 28.

Patron - Albo

F HB138

Sales tax exemption; Ecumenical Community Helping Others, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) organization providing assistance to those in need by providing (i) food, clothing, housewares and transportation and (ii) financial assistance for housing, utilities, medication and transportation. Incorporated into HB 106.

Patron - Albo

F HB140

Property tax exemption; the Running Man Recreation Association. Grants a property tax exemption to the Running Man Recreation Association, a nonprofit corporation providing a public park and playground, for property located in York County.

Patron - Davis

F HB149

Sales and use tax exemption; History Museum of Western Virginia. Provides a sales and use tax exemption for a tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized to operate a museum that promotes interest in the history of western Virginia through various activities. Incorporated into HB 106.

Patron - Woodrum

F HB150

Sales and use tax exemption; Mill Mountain Playhouse Company, DBA Mill Mountain Theatre. Provides a sales and use tax exemption for purchases and sales by a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purpose of operating a year-round, professional theatre serving the western area of Virginia with cultural and educational programs and outreach services to youth. Incorporated into HB 106.

Patron - Woodrum

F HB152

Sales and use tax exemption for the Hospice of Williamsburg. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation providing support services to terminally ill persons and their caregivers. Incorporated into HB 106.

Patron - Grayson

F HB153

Sales and use tax exemption; The Colonial Williamsburg Foundation. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation promoting preservation of the 18th century capital of the colony of Virginia through historical, research, educational, and interpretive activities, and through the reconstruction, restoration, and maintenance of historical sites, structures, objects and works of art.

Patron - Grayson

F HB154

Sales and use tax exemption for FISH. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) organization that provides assistance to the needy, including food, clothing and transportation to medical appointments. Incorporated into HB 106.

Patron - Grayson

F HB155

Sales and use tax exemption, National Center for the Courts. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) organization which is organized to improve the administration of justice in the nation and help the courts of the states, commonwealths, and territories to better serve litigants through research, education and training.

Patron - Grayson

F HB156

Food and beverage/meals tax. Allows localities to impose the food and beverage tax on sandwiches, items sold from salad bars, non-factory-sealed beverages and ready-to-eat single meal platters. Such items would be exempt from the tax as "food" defined in the Food Stamp Act of 1977. Incorporated into HB 255.

Patron - Grayson

F HB162

Property tax exemption; Community Arts Center Foundation. Grants a real property tax exemption to Community Arts Center Foundation, a cultural organization, for real property located in Halifax County. This bill has been incorporated into HB 28.

Patron - Bennett

F HB163

Sales and use tax exemption; Community Arts Center Foundation, Inc. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purpose of establishing a regional cultural arts center that will promote, provide, and preserve the performing and visual arts for the education of the citizens in the southern region of Virginia. Incorporated into HB 106.

Patron - Bennett

F HB166

Property tax exemption; Chesapeake Care, Inc. Grants a property tax exemption to Chesapeake Care, Inc., a charitable and benevolent nonprofit corporation, for property located in the City of Chesapeake. This bill has been incorporated into HB 28.

Patron - Blevins

F HB167

Sales and use tax exemption; Chesapeake Health and Investment Program. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized to provide services to low-income children and families, including parent education, transportation, health assessments, home visiting, developmental screenings, and referrals for medical care.Incorporated into HB 106.

Patron - Blevins

F HB168

Property tax exemption; the Chesapeake Health Investment Program. Grants a property tax exemption to the Chesapeake Health Investment Program, a charitable and benevolent nonprofit organization, for property located in the City of Chesapeake. This bill has been incorporated into HB 28.

Patron - Blevins

F HB170

Property tax exemption; the Wise County Historical Society, Inc. Grants a property tax exemption to the Wise County Historical Society, Inc., a charitable nonprofit corporation, for personal property located in Wise County.. This bill has been incorporated into HB 28.

Patron - Phillips

F HB171

Property tax exemption; the Historical Society of the Pound, Inc. Grants a property tax exemption to the Historical Society of the Pound, Inc., a charitable nonprofit corporation, for personal property located in Wise County.. This bill has been incorporated into HB 28.

Patron - Phillips

F HB177

Sales and use tax exemption; National Council of Jewish Women, Hampton Roads Section, Inc. Provides a sales and use tax exemption for a federally tax-exempt nonprofit corporation, from July 1, 2000, through June 30, 2001, which is organized (i) to purchase dictionaries for needy high school students; (ii) to loan medical equipment for home use; (iii) to provide entertainment tickets to emotionally disturbed children; and (iv) to support the Virginia Peninsula Council on Domestic Violence. Incorporated into HB 106.

Patron - Diamonstein

F HB179

Property tax exemption; the Preservation of Historic Suffolk, Inc. Grants a property tax exemption to the Preservation of Historic Suffolk, Inc., a charitable nonprofit corporation, for property located in the City of Suffolk. This bill has been incorporated into HB 28.

Patron - Jones, S.C.

F HB180

Property tax exemption; The Children's Center. Grants a property tax exemption to the Children's Center, a charitable nonprofit organization, for property located in the City of Suffolk. This bill has been incorporated into HB 28.

Patron - Jones, S.C.

F HB181

Sales and use tax exemption; Community Bible Study, Inc.; limited. Provides a sales and use tax exemption for the costs of meals and lodging from August 1, 2000, through August 31, 2000, purchased by any nonprofit tax-exempt corporation which develops religious study and devotional materials to be used in Bible study classes and holds its 25th Anniversary Conference in Northern Virginia. This has been drafted as a §1 bill because of its limited duration.

Patron - Plum

F HB182

Property tax exemption; Reston Interfaith Housing Corporation. Grants a property tax exemption to Reston Interfaith Housing Corporation, a charitable and benevolent nonprofit corporation, for property located in Fairfax County and the Town of Herndon. This bill has been incorporated into HB 28.

Patron - Plum

F HB185

Sales and use tax exemption; commercial and industrial exemptions. Removes the sunset date (June 30, 2001) from the sales and use tax exemption for activities and items associated with space facilities, satellites, and vehicles.

Patron - Bloxom

F HB186

Property tax exemption; volunteer fire departments and rescue squads. Exempts volunteer fire departments and volunteer rescue squads from real and personal property taxation even if they charge for services. Currently, such organizations are exempt only if they do not charge for services.

Patron - Bloxom

F HB187

Property tax exemption; Arts Enter Cape Charles, Inc. Grants a property tax exemption to Arts Enter Cape Charles, Inc., a benevolent nonprofit corporation, for property located in Northampton County. This bill has been incorporated into HB 28.

Patron - Bloxom

F HB192

Sales and use tax exemption; Appomattox County Historical Society. Provides a sales and use tax exemption, from July 1, 2000, through June 30, 2001, for tangible personal property purchased by a tax-exempt nonprofit organization which operates a museum dedicated to historic preservation, restoration and research in central Virginia. Incorporated into HB 106.

Patron - Abbitt

F HB194

Sales tax exemption; the Brain Injury Association, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation promoting the welfare of individuals, with intellectual or behavioral disabilities resulting from head injuries, through such services as, but not limited to, (i) developing and contributing to programs dealing with the prevention and treatment of head injuries and rehabilitation and long-term care of individuals with head injuries; (ii) providing information on the care of individuals with head injuries to caregivers, including information on the rights of handicapped persons and lists of facilities for their care; and (iii) developing new and aiding existing facilities providing permanent or transitional living environments for head-injured persons.

Patron - Watts

F HB195

Sales and use tax exemption; Lifetime Learning Institute of Northern Virginia. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a tax-exempt nonprofit corporation located in Northern Virginia, which is organized to design and deliver educational programs for older persons by older persons to keep them up-to-date on technology, psychology and health maintenance. Incorporated into HB 106.

Patron - Watts

F HB196

Sales and use tax exemption; the Episcopal Church Home. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) organization providing a family environment to elderly persons in a peaceful, relaxed and comfortable home and encouraging them to continue to be vital members of the community. Incorporated into HB 106.

Patron - Moss

F HB204

Property tax exemption; Conservation, Inc. Grants a real property tax exemption to Conservation, Inc., a cultural nonprofit corporation, for real property located in the City of Hampton. This bill has been incorporated into HB 28.

Patron - Christian

F HB205

Property tax exemption; North King Street Improvement Council, Inc. Grants a real property tax exemption to North King Street Improvement Council, Inc., a benevolent nonprofit corporation, for real property located in the City of Hampton. This bill has been incorporated into HB 28.

Patron - Christian

F HB208

Property tax exemption; Bren Mar Recreation Association, Inc. Grants a property tax exemption to the Bren Mar Recreation Association, Inc., for real property it owns in Fairfax County. This bill has been incorporated into HB 28.

Patron - Watts

F HB210

Sales and use tax exemption; Old Dominion Association of Church Schools. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized to facilitate cooperation among church operated schools, to provide educational and athletic activities for students, and to provide professional development opportunities for teachers. Incorporated into HB 106.

Patron - Howell

F HB213

Sales and use tax exemption; United States Specialty Sports Association. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation fostering participation in clean, wholesome, and competitive athletic events through the creation, organization and promotion of programs in various sports. Incorporated into HB 106.

Patron - DeBoer

F HB214

Property tax exemption; the Women's Center. Grants a property tax exemption to the Women's Center, a charitable and benevolent nonprofit corporation, for property located in Fairfax County and the Town of Vienna. This bill has been incorporated into HB 28.

Patron - Devolites

F HB221

Sales and use tax exemption; Grandma Rita's Children, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation providing assistance and support to needy and abused children through the operation of a special trips camp. Incorporated into HB 106.

Patron - Callahan

F HB222

Sales and use tax exemption; NTI Institute for Applied Behavioral Science. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation providing educational, training, research and publication services to businesses, government, organizations and the general public in the field of human relations and management.

Patron - Van Landingham

F HB223

Sales and use tax exemption; National Mental Health Association. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purpose of providing to the public, at no cost, information on mental illnesses and treatments, and referrals for local treatment services.

Patron - Van Landingham

F HB224

Sales and use tax exemption; America's Promise -- The Alliance for Youth, Inc. Provides a sales and use tax exemption for sales and purchases by a federally tax-exempt organization, from July 1, 2000, through June 30, 2001, which is organized to mobilize all sectors of society, utilizing large numbers of volunteers and voluntary activity, to provide the necessary resources for the development of America's youth into outstanding citizens.

Patron - Van Landingham

F HB225

Sales and use tax exemption; Water Environment Federation. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purpose of disseminating technical information to the water quality industry and to the public on ways to improve water quality and other issues that affect the water supply.

Patron - Van Landingham

F HB226

Sales and use tax; temporary exemption. Provides that each year for the period beginning August 1 and ending September 15 ("back -to-school" period) there will be no state sales and use tax on purchases of any items of clothing or back-to-school supplies with a taxable value of $50 or less sold to a person qualifying for food stamps. There will continue to be a local sales and use tax on these items. The Department of Taxation is directed to promulgate regulations for the implementation of these provisions.

Patron - Robinson

F HB230

Sales and use tax exemption; Hospice Support of Fauquier County, Inc. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purpose of providing support to terminally ill patients and their families in the Fauquier County area. Incorporated into HB 106.

Patron - Katzen

F HB232

Sales and use tax exemption; Central American Resource Center. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized to provide legal, educational, empowerment, and other services to the Central American and Latin communities in the Washington, D.C. metropolitan area including Northern Virginia. Incorporated into HB 106.

Patron - Darner

F HB233

Sales and use tax exemption; NAMI (formerly the National Alliance for the Mentally Ill). Provides a sales and use tax exemption for purchases and sales by a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purpose of eradicating mental illness and improving the quality of life of those who are affected by serious no-fault brain disease.

Patron - Darner

F HB237

Property tax exemption; Rivanna Conservation Society. Grants a property tax exemption to the Rivanna Conservation Society, a charitable nonprofit organization, for real property located in Fluvanna County. This bill has been incorporated into HB 28.

Patron - Dickinson

F HB239

Medical-related sales and use tax exemption; Alliance for the Physically Disabled, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a nonprofit tax-exempt corporation which is located in Northern Virginia and organized to provide housing facilities and services specially designed to meet the physical, social and employment needs of the physically disabled and to promote their health, security and happiness in an effort to assist them in achieving social and economic self-sufficiency. Incorporated into HB 106.

Patron - Hull

F HB241

Property tax exemption; Falls Church Housing Corporation. Grants a property tax exemption to Falls Church Housing Corporation, a charitable organization, for its real property located in the City of Falls Church. This bill has been incorporated into HB 28.

Patron - Hull

F HB243

Sales and use tax exemption; Arlington Boathouse Foundation, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, for a tax-exempt nonprofit corporation which will provide for the funding, construction and operation of a community rowing boathouse. Incorporated into HB 106.

Patron - Almand

F HB257

Property tax exemption; Loudoun Interfaith Relief, Inc. Grants a property tax exemption to Loudoun Interfaith Relief, Inc., a charitable and benevolent nonprofit corporation, for personal property located in Loudoun County and acquired on April 7, 1999. This bill has been incorporated into HB 28.

Patron - May

F HB258

Property tax exemption; The Fauquier and Loudoun Garden Club. Grants a property tax exemption to The Fauquier and Loudoun Garden Club, an historical and cultural nonprofit organization, for real property located in Loudoun County. This bill has been incorporated into HB 28.

Patron - May

F HB260

Sales and use tax exemption; The Plains Community League. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2000, through June 30, 2001, which is organized for the purposes of (i) supporting students in their pursuit of higher education through scholarships and tutoring, (ii) providing food for needy families at Thanksgiving, and (iii) creating community spirit through other activities. Incorporated into HB 106.

Patron - May

F HB264

Sales and use tax exemption; Amherst County Habitat for Humanity, Inc. Provides a sales and use tax exemption for building materials purchased by a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized to build houses to provide housing opportunities to low-income persons, at cost with no-interest mortgages. Under current law, this organization is among those that may receive a refund of sales and use taxes paid upon such purchases upon application to the Department of Taxation. The bill eliminates the requirement of such application by exempting the tax at the time of purchase. Incorporated into HB 106.

Patron - Bryant

F HB265

Sales and use tax exemption; Pedlar River Institute. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation in Central Virginia which is organized to (i) create educational programs that raise community awareness regarding watershed health, (ii) collect data about the watershed to help further soil, water and habitat conservation, and (iii) design project models that can be used by rural Virginia schools and communites. Incorporated into HB 106.

Patron - Bryant

F HB266

Sales and use tax exemption; Amherst County Commission Against Domestic Violence. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, for tangible personal property purchased by a nonprofit § 501 (c) (3) organization which provides emergency shelter and services for domestic violence victims, educates the community regarding domestic violence and is located in the Eleventh Planning District. Incorporated into HB 106.

Patron - Bryant

F HB269

Sales and use tax exemption; American Academic and Cultural Exchange, Inc. Provides a sales and use tax exemption for a federally tax-exempt nonprofit corporation, from July 1, 2000, through June 30, 2001, which is organized for the purpose of providing opportunities for international educational exchange for foreign high school students to visit Virginia, and for Virginia high school students to visit foreign countries. Incorporated into HB 106.

Patron - Hargrove

F HB274

Income tax; refund of surplus revenues. Requires the refund of surplus revenues when they exceed the amount required to be deposited in the Revenue Stabilization Fund by at least $50 million. The Department of Taxation shall make refunds based on each taxpayer's pro rata share of excess revenues collected in the calendar year in which the fiscal year surplus is determined. The taxpayer must have filed an income tax return for such calendar year.

Patron - Cantor

F HB276

Sales and use tax exemption; Virginians for Child Abuse Prevention, Inc. Grants a sales and use tax exemption for tangible personal property purchased by a federally tax-exempt corporation which is organized to (i) teach and foster the prevention of cruelty to children; (ii) create programs that treat and solve the problems of child abuse and neglect; and (iii) develop a statewide coalition of child abuse and neglect services, agencies and programs. Incorporated into HB 106.

Patron - Cantor

F HB278

Sales and use tax exemption; Richmond Christian Medical and Dental Society. Provides a sales and use tax exemption retroactive to August 1, 1995, through June 30, 2001, to a § 501 (c) (3) organization (i) fostering the faith of students in healthcare graduate studies on the campus of the Medical College of Virginia, (ii) developing and encouraging medical missions overseas, (iii) promoting and supporting volunteer services in medical and dental care for the needy and homeless, and (iv) discouraging out-of-wedlock teenage sexual activity. Incorporated into HB 106.

Patron - Ware

F HB281

Property tax exemption; Outreach for Christ, Inc. Grants a property tax exemption to Outreach for Christ, Inc., a benevolent nonprofit corporation, for property located in the City of Virginia Beach. This bill has been incorporated into HB 28.

Patron - Suit

F HB290

Property tax exemptions; The Good Shepherd Alliance, Inc. and The International Society of Air Safety Investigators. Provides exemptions from the property tax imposed by Loudoun County for (i) real property owned by the Good Shepherd Alliance, Inc., and (ii) personal property owned by the International Society of Air Safety Investigators. This bill has been incorporated into HB 28.

Patron - Black

F HB293

Property tax exemption; Carroll Wellness Center. Grants a real property tax exemption to Carroll Wellness Center, a charitable nonprofit organization, for real property located in Carroll County. This bill has been incorporated into HB 28.

Patron - Jackson

F HB299

Sales and use tax exemption; Christmas in April-Staunton/Augusta County, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a nonprofit tax-exempt corporation which is organized to sponsor projects to repair homes of the elderly, poor and disabled in the Shenandoah Valley. Incorporated into HB 106.

Patron - Landes

F HB302

Property tax exemption; the Serenity House Substance Abuse Recovery Program, Inc. Grants a property tax exemption to the Serenity House Substance Abuse Recovery Program, Inc., a charitable nonprofit corporation, for property located in the City of Newport News. This bill has been incorporated into HB 28.

Patron - Diamonstein

F HB306

Property tax exemption; The Loyal Order of Moose, Stafford, No. 2215. Grants a property tax exemption to the Loyal Order of Moose, Stafford, No. 2215, a benevolent organization, for property it owns in Stafford County.

Patron - Howell

F HB312

Property tax exemption; Central Virginia Housing Coalition, Inc. Grants a property tax exemption to the Central Virginia Housing Coalition, Inc., a charitable nonprofit corporation for property located in the City of Fredericksburg. This bill has been incorporated into HB 28.

Patron - Orrock

F HB321

Sales and use tax; temporary exemption. Provides an exemption from the state sales and use tax for tangible personal property items purchased for a period beginning August 29 and ending September 7 each year.

Patron - Day

F HB322

Reduced sales and use tax for certain clothing, footwear, and computers. Establishes a state sales and use tax exemption during the period from September 1 through September 7, 2000, and every September 1 through September 7 thereafter, for "clothing and footwear" costing less than $500 per article; "computer systems" costing less than $1,500; and "computers," "computer hardware," and "computer software" costing less than $500. The bill also requires the Department of Taxation to promulgate regulations that implement the temporary exemption program by August 15, 2000. This bill has been incorporated into HB 28.

Patron - Day

F HB324

Property tax exemption; Bedford Christian Ministries. Grants a property tax exemption to Bedford Christian Ministries, a charitable organization, for real property it owns which is located in Bedford County. This bill has been incorporated into HB 28.

Patron - Putney

F HB334

Sales and use tax exemptions; Lewis-Gale Foundation, Tranquility Breast Cancer Foundation, and Cave Spring Softball League, Inc. Extends the sunset from 2000 to 2001 for certain medical-related and miscellaneous sales and use tax exemptions. Incorporated into HB 106.

Patron - Griffith

F HB335

Sales and use tax exemption; Salem Educational Foundation and Alumni Association. Provides a sales and use tax exemption for purchases and sales by a federally tax-exempt nonprofit organization, from July 1, 2000, through July 1, 2001, which is organized to develop endowments to establish scholarship funds in perpetuity for graduates of Salem High School. Incorporated into HB 106.

Patron - Griffith

F HB338

Sales and use tax exemption; Mothers Against Drunk Driving. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) organization whose main purpose is to stop drunk driving. Incorporated into HB 106.

Patron - Almand

F HB340

Property tax exemption; Historic Port Royal, Inc. Grants a property tax exemption to Historic Port Royal, Inc., an historic nonprofit corporation, for property located in Caroline County. This bill has been incorporated into HB 28.

Patron - Morgan

F HB341

Property tax exemption; the Guinea Heritage Association, Ltd. Grants a property tax exemption to the Guinea Heritage Association, Ltd., a charitable and educational nonprofit corporation, for property located in Gloucester County. This bill has been incorporated into HB 28.

Patron - Morgan

F HB345

Sales and use tax exemption; Virginia Amateur Sports/Commonwealth Games. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purpose of sponsoring amateur sports throughout the Commonwealth. Incorporated into HB 106.

Patron - Cranwell

F HB354

Tax Repeal. Repeals the merchant's capital and business, professional, and occupational license taxes. The effective date of the repeal is January 1, 2002.

Patron - Shuler

F HB363

Sales and use tax exemption; National Center for Victims of Crime. Provides a sales and use tax exemption for purchases and sales by a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purpose of serving as a national resource center for victims of crime and their advocates, and establishing training and other programs to assist victims and their advocates to deal effectively with the judicial system.

Patron - Brink

F HB364

Sales and use tax exemption; Nineteenth Century Studies Association. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purpose of promoting interdisciplinary scholarship and research of 19th century culture and supporting that purpose, in part, by sponsoring an annual conference, an annual journal, and an annual newsletter. Incorporated into HB 106.

Patron - Brink

F HB365

Sales and use tax exemption; Ashoka - Innovators for the Public. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized for the purpose of globally finding and supporting individuals with ideas for far-reaching social change to yield regional and national advances in education, health, human rights, the environment, and other areas of social concern. Incorporated into HB 106.

Patron - Brink

F HB374

Sales and use tax exemptions; Lynchburg Area Center for Independent Living. Provides sales and use tax exemptions from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation assisting persons with disabilities to reach their independent living goals. Incorporated into HB 106.

Patron - Byron

F HB376

Property tax exemption; Last Great Waters, Inc. Grants a property tax exemption to Last Great Waters, Inc., a benevolent nonprofit corporation, for property located in the City of Virginia Beach. This bill has been incorporated into HB 28.

Patron - Wardrup

F HB377

Sales and use tax; limited exemption for certain school-related items. Exempts book bags, clothing and footwear from sales and use tax for a three-day period each August, provided the article costs $50 or less. Localities are given the option of imposing the tax.

Patron - Drake

F HB388

Sales and use tax exemption; The Conspiracy of Silence Ministries. Provides a sales tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized (i) to confront the epidemic of sexual abuse and domestic and dating violence in our society with an aggressive awareness and prevention ministry of seminars, workshops, school assemblies, and educational programs; (ii) to guide survivors of abuse through the healing process of growth in God's grace to a point of physical, mental, emotional, and spiritual wholeness; and (iii) to develop programs, as resources permit, to heal dysfunctional families, minister to the needs of teenage runaways, and provide counseling to perpetrators of sexual assault, domestic violence, and other deviant behavior. Incorporated into HB 106.

Patron - McDonnell

F HB449

Sales and use tax exemption; Virginia Statewide AHEC Program and community AHEC programs. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) entity organized to promote careers in health services and to provide access to primary care for medically underserved populations through community-academic partnerships. Incorporated into HB 106.

Patron - Moran

F HB469

Property tax exemption; the Northern Virginia Dental Clinic, Inc. Grants a property tax exemption to the Northern Virginia Dental Clinic, Inc., a charitable and benevolent nonprofit corporation, for personal property located in Fairfax County. This bill has been incorporated into HB 28.

Patron - Hull

F HB500

Income tax; tax credits for qualifying business activities in historic district enterprise zones. Allows a tax credit to business firms for their qualifying business activities in historic district enterprise zones. The amount of the credit is the lesser of (i) $25,000 per year or (ii) 25 percent of the taxes imposed per year with respect to the qualifying business activity. The credit shall not exceed the business firm's tax liability and any unusable credit may be carried over for 10 years. Localities must designate a historic district enterprise zone in which the business firm locates or is located at the time of such designation and the firm must undertake qualifying business activities. Any business firm applying to the Department for a credit shall attach a certification by the governing body of the locality. The governing body's certification shall establish that (i) the structure in which the business activity is conducted is located within a historic district enterprise zone as designated by the governing body of the locality; and (ii) the business activity was (a) not previously conducted within the zone by the business firm and is conducted in a structure that is determined by the governing body of the locality to be compatible with the architectural standards of the historic district enterprise zone as determined by the governing body of the locality or (b) previously conducted by the business firm within such zone immediately prior to its being designated as a zone and is conducted in a structure which is maintained in accordance with the local historic district enterprise zone ordinance as determined by the governing body of the locality.

Patron - Armstrong

F HB545

Tangible personal property tax; classification for valuation purposes. Provides that the basis for tangible personal property tax on automobiles shall not exceed the purchase price, less applicable depreciation percentages, for a taxpayer who purchases an automobile from a Virginia motor vehicle dealer in an arm's length transaction.

Patron - Marshall

F HB553

State recordation tax. Requires that $40 million per year of the money generated by the state recordation tax be allocated to the Virginia Land Conservation Foundation. The allocation will be available only after currently existing allocations of recordation tax revenues are made. This is a recommendation of the Commission on the Future of Virginia's Environment.

Patron - Deeds

F HB562

Sales and use tax exemption; Spectrum Theatre. Provides a sales and use tax exemption for purchases of tangible personal property and services by a federally tax-exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized to give students interested in acting, directing and playwriting a chance to explore their talents in a professional setting; and to produce drama which speaks to current cultural issues such as discrimination and war. Incorporated into HB 106.

Patron - Van Yahres

F HB578

Income tax; subtractions for income received by tobacco growers and tobacco quota owners or holders from tobacco settlement funds. Provides a subtraction from federal adjusted gross income for individuals, and from federal taxable income for corporations, when calculating Virginia taxable income for any amounts received by tobacco growers and quota owners or holders, or tobacco growing and quota owning or holding businesses from tobacco settlement funds. This subtraction will be allowed for taxable years beginning on and after January 1, 1999. The bill declares that an emergency exists and that it is effective upon passage. Incorporated in HB 176.

Patron - Phillips

F HB579

BPOL tax; flat fee. Revises the business, professional and occupation license tax, making it a flat fee based on gross receipts for all businesses within a locality. The license fee ranges from $25 (for receipts of $100,000 or less) to $2,500 (for receipts of $5,000,001 or more). The effective date is January 1, 2001. The bill also directs the Department of Taxation, with the assistance of the Virginia Municipal League, the Virginia Association of Counties and any business organization or organizations which the Department of Taxation selects, to review the provisions of the bill and their effects beginning July 1, 2004, and to make recommendations concerning their findings to the 2005 General Assembly.

Patron - Davis

F HB591

Personal property tax; motor vehicle held in trust. Adds motor vehicles held in a private trust for personal use by an individual to the definition of "qualifying vehicle" for purposes of tax relief under the Personal Property Tax Relief Act of 1998.

Patron - Black

F HB760

Real estate tax; capping tax for elderly and disabled. Requires each locality to adopt the current real estate tax relief program in the Code of Virginia for the elderly and disabled or to limit the amount of real estate taxes the elderly and the disabled pay on their sole dwelling to (i) the amount paid by the elderly taxpayer in the year he attains the age of 65, and (ii) the amount paid by the disabled taxpayer in the year he became permanently and totally disabled. Localities suffering revenue losses due to this will be reimbursed by the Commonwealth. The bill is effective for taxable years beginning on and after January 1, 2001.

Patron - Robinson

F HB768

Income tax; deduction for contributions to public school division endowment funds. Provides a deduction in calculating Virginia taxable income for contributions, not to exceed $1,000 annually, made by taxpayers to public school division endowment funds, effective for taxable years beginning on and after January 1, 2001. The deduction is allowed to the extent the taxpayer has not also deducted such contribution for federal income tax purposes.

Patron - Day

F HB769

Income tax; public school division endowment fund tax credit. Provides an income tax credit to individuals who donate money to a public school division endowment fund during the taxable year, for taxable years beginning on and after January 1, 2000. The credit is equal to the amount donated to the fund, not to exceed $1,000 each tax year.

Patron - Day

F HB771

Income tax; deduction for fire and rescue squad volunteers. Provides a deduction when calculating Virginia taxable income of $250 for members of volunteer fire and rescue squads, effective for taxable years beginning on and after January 1, 2000.

Patron - Day

F HB774

Property tax exemption; Meals of Virginia Beach, Inc. Grants a property tax exemption to Meals of Virginia Beach, Inc., a benevolent nonprofit corporation, for property located in the City of Virginia Beach. This bill has been incorporated into HB 28.

Patron - Wardrup

F HB776

Taxation on improvement to real property; City of Fairfax. Permits any city having a population no less than 19,500 and no greater than 21,000 to provide for the partial exemption from real estate taxes in an amount up to 50 percent of all improvements on commercial real property whose improvements, by virtue of age and use, have undergone substantial renovation, rehabilitation or replacement.

Patron - Rust

F HB779

State recordation tax; amount to be taxed. Requires the recordation tax to be based on the amount paid for the property and removes the option of basing it on the assessed value.

Patron - Tate

F HB798

Income tax; subtractions for income received by tobacco farmers from tobacco settlement funds. Provides a subtraction from federal adjusted gross income for individuals, and from federal taxable income for corporations, when calculating Virginia taxable income for any amounts received by tobacco farmers or tobacco farming businesses from tobacco settlement funds. This subtraction will be allowed for taxable years beginning on and after January 1, 1999. The bill declares that an emergency exists and that it is effective upon passage.

Patron - Ruff

F HB817

Income tax; tax credits for qualifying business activities in historic district enterprise zones. Allows a tax credit to business firms for their qualifying business activities in historic district enterprise zones. The amount of the credit is the lesser of (i) $25,000 per year or (ii) 25 percent of the taxes imposed per year with respect to the qualifying business activity. The credit shall not exceed the business firm's tax liability and any unusable credit may be carried over for 10 years. Localities must designate a historic district enterprise zone in which the business firm locates or is located at the time of such designation and the firm must undertake qualifying business activities. Any business firm applying to the Department for a credit shall attach a certification by the governing body of the locality. The governing body's certification shall establish that (i) the structure in which the business activity is conducted is located within a historic district enterprise zone as designated by the governing body of the locality; and (ii) the business activity was (a) not previously conducted within the zone by the business firm and is conducted in a structure that is determined by the governing body of the locality to be compatible with the architectural standards of the historic district enterprise zone as determined by the governing body of the locality or (b) previously conducted by the business firm within such zone immediately prior to its being designated as a zone and is conducted in a structure which is maintained in accordance with the local historic district enterprise zone ordinance as determined by the governing body of the locality.

Patron - Devolites

F HB829

Income tax; teleworking tax credit. Grants a tax credit to certain qualified employers for eligible costs incurred to provide an employee with the ability to telework, for taxable year 2001. The credit equals 100 percent of the cost of the initial set-up to enable teleworking for an employee who works five or more days weekly. The credit per employee is limited to $2,000 annually. Total credits granted shall not exceed $10,000,000 and total participation shall not exceed 10,000 employees. Twenty percent of the credits are reserved for employers who hire teleworkers in localities that have average unemployment rates for the most recent calendar year that are 150 percent higher than the final statewide average unemployment rate for the most recent calendar year.

Patron - Howell

F HB833

State income tax checkoff; removal of sunset. Removes the sunset provision on the state income tax checkoff for open space and conservation contributions. Under current law, a taxpayer's ability to designate a portion of his refund for such purposes expires on January 1, 2001. Included in HB 568.

Patron - Louderback

F HB857

Sales and use tax allowance. Provides an allowance to the beneficial owner of a qualified investment project in an amount equal to the Commonwealth's sales and use tax rate (three and one-half percent) multiplied by the cost of materials purchased for the project. "Qualified investment project" means any real estate improvement project in the Commonwealth commenced after January 1, 1999, that includes at least 1,750,000 square feet of finished office space, is able to accommodate at least 10,000 persons, and has a real estate investment of at least $350,000,000.

Patron - May

F HB879

Severance tax on coal and gases. Clarifies that severance tax on coal and gases is a gross receipts tax.

Patron - Phillips

F HB883

Motor vehicle sales and use tax; credit for trade-ins. Allows for a deduction of the value of a motor vehicle in determining the sales price for motor vehicle sales and use tax purposes, provided such value does not exceed the price originally paid for such motor vehicle.

Patron - Phillips

F HB904

State Lottery Fund. Establishes, in statute, the distribution of the lottery proceeds to local school divisions that is currently only set forth in the 1998-2000 biennium budget. This provision requires that any lottery revenues remaining after lottery funds are specified, together with such other general funds as may be appropriated for the Standards of Quality, to be used to fund the state's share of Basic Aid Payments in any budget item or budget subprogram relating to appropriation, apportionment, and distribution of lottery proceeds to localities must be appropriated, apportioned, and distributed upon the following conditions: (i) no more than 50 percent for recurring costs and at least 50 percent for nonrecurring costs; (ii) the funds must be matched by local governments, based on the composite index of local ability-to-pay; (iii) in order to receive the money, the locality must appropriate the funds solely for educational purposes and must not use the funds to reduce total local operating expenditures for public education below the amount expended by the locality for such purposes in the year upon which the relevant biennial Standards of Quality expenditure data were based; (iv) no locality will be required to maintain a per-pupil expenditure that is greater than the per-pupil amount expended by the locality for such purposes in the year upon which the relevant biennial Standards of Quality expenditure data were based; and (v) nonrecurring costs mean school construction, additions, infrastructure, site acquisition, renovations, technology and other expenditures related to modernizing classroom equipment, and debt service payments on school projects completed during the last 10 years.

Patron - Diamonstein

F HB912

Income tax; Virginia taxable income of residents; age deduction. Requires the age deduction amounts of $12,000 and $6,000 to be indexed annually based on the Consumer Price Index, for taxable years beginning on and after January 1, 2001. Incorporated in HB 1098.

Patron - Cranwell

F HB942

Lottery profits for education. Provides that approximately (i) 61 percent of lottery revenues shall be distributed in support of the state share of basic aid to localities and (ii) 39 percent shall be distributed as financial assistance for lottery proceeds revenue sharing. This language follows similar language in the budget.

Patron - Williams

F HB1016

Local tax administration; payment of administrative costs. Clarifies that localities may impose a fee to cover administrative costs upon each person with delinquent taxes or "other charges." Incorporated into HB 751.

Patron - Blevins

F HB1017

State Lottery Fund. Establishes, in statute, the distribution of the lottery proceeds to local school divisions that is currently only set forth in the 1998-2000 biennium budget. This provision requires that any lottery revenues remaining after lottery funds are specified, together with such other general funds as may be appropriated for the Standards of Quality, to be used to fund the state's share of Basic Aid Payments in any budget item or budget subprogram relating to appropriation, apportionment, and distribution of lottery proceeds to localities must be appropriated, apportioned, and distributed upon the following conditions: (i) no more than 50 percent for recurring costs and at least 50 percent for nonrecurring costs; (ii) the funds must be matched by local governments, based on the composite index of local ability-to-pay; (iii) in order to receive the money, the locality must appropriate the funds solely for educational purposes and must not use the funds to reduce total local operating expenditures for public education below the amount expended by the locality for such purposes in the year upon which the relevant biennial Standards of Quality expenditure data were based; (iv) no locality will be required to maintain a per-pupil expenditure that is greater than the per-pupil amount expended by the locality for such purposes in the year upon which the relevant biennial Standards of Quality expenditure data were based; and (v) nonrecurring costs mean school construction, additions, infrastructure, site acquisition, renovations, technology and other expenditures related to modernizing classroom equipment, and debt service payments on school projects completed during the last ten years.

Patron - Blevins

F HB1027

Local taxes; use of professional accounting firms for audits. Allows commissioners of the revenue to hire professional accounting firms to assist with local tax audits, provided they are not done on a contingency fee basis.

Patron - Drake

F HB1039

State Lottery Fund; appropriations. Requires that at least 50 percent of the amount remaining in the State Lottery Fund after any appropriations from the Fund for the Standards of Quality shall be distributed to local school divisions to be spent solely on nonrecurring expenditures. The bill also specifies how funds will be accounted for that may be deposited to a Lottery Proceeds Fund should a constitutional amendment regarding such Fund pass.

Patron - Bloxom

F HB1052

Income tax credit; agricultural. Provides an income tax credit to individuals and corporations that are engaged in agricultural production for market. The amount of the credit is equal to 10 percent of Virginia taxable income attributable to agricultural production for market. The tax credits do not apply to agricultural operations in localities with populations of less than 85,000. The bill provides a refundable tax credit if taxable income from all sources is less than $35,000.

Patron - Marshall

F HB1098

Income tax; taxable income; age deduction. Requires the age deduction amounts of $12,000 and $6,000 to be indexed annually based on the Consumer Price Index, for taxable years beginning on and after January 1, 2001.

Patron - Wagner

F HB1105

Income tax; earned-income tax credit. Provides a refundable earned-income tax credit to individuals with a dependent child under age 18 equal to 10 percent of the federal earned-income credit allowed under § 32 (a) (1) of the Internal Revenue Code for taxable years beginning January 1, 2001. Taxpayers receive a refund equal to the amount their credit exceeds their tax liability for the taxable year. Also requires federal approval for TANF funds to be used to pay the refundable portion.

Patron - Moran

F HB1132

Electric utility consumption tax; consumer services cooperatives and calculation of the tax. Reestablishes alternative tax arrangements for customers of utility consumer services cooperatives that purchase wholesale power from certain federal entities, such as the Tennessee Valley Authority. These entities pay a federally required payment in lieu of state taxes that is calculated on a gross-proceeds basis. The consumption tax imposed on such consumers would be adjusted to compensate for the amount that continues to be collected by the Commonwealth from the federal entity, thus preventing these customers from being subjected to the same tax twice. The Department of Taxation may audit the records and books of the cooperatives to ensure that the tax has been properly calculated and remitted to the State Corporation Commission.

Patron - Kilgore

F HB1144

Property owned by the Commonwealth; service charges for Virginia Port Authority (VPA) facilities. Provides for a service charge for tax-exempt property owned by the VPA and its instrumentalities based upon the assessed value of the property and the amount of cargo tonnage shipped through such property. Under current law, service charges for tax exempt state-owned property, including VPA property is based upon the assessed value of the state-owned tax exempt property and the amount the locality spends for police and fire protection and refuse collection. The bill also provides that the service charge imposed shall be paid from the general fund.

Patron - Drake

F HB1174

Allocation of individual and corporate income tax revenues. Provides that, starting with the fiscal year beginning July 1, 2002, an amount equal to (i) one-quarter of one percent of Virginia taxable income for every individual; plus (ii) all corporate income taxes collected in the immediately preceding fiscal year, as certified by the Comptroller, shall be deposited annually into the Transportation Trust Fund to be used for transportation purposes. Such deposit shall be made no later than December 1 of the fiscal year.

Patron - Cranwell

F HB1265

Sales and use tax; refund authorized for certain Internet equipment. Allows Internet service providers and web-hosting companies to apply annually for a refund of the state portion of the sales and use tax paid on new equipment used for new services. The refunds will be paid on a pro rata basis from a special non-reverting fund consisting of appropriations. For purposes of the bill, "Internet service" means a service that enables users to access content, information, electronic mail, and the Internet as part of a package of services sold to customers.

Patron - Rust

F HB1289

Income tax; deduction for regular annual assessments paid to a common interest community. Grants a deduction when calculating Virginia taxable income for taxable years beginning on and after January 1, 2001, to individuals for the amounts paid as regular annual assessments to common interest communities.

Patron - Black

F HB1291

Income tax; credit for purchase of teacher's instructional materials. Provides a credit against the individual income tax to teachers in the Commonwealth in grades K through 12, both public and private, who purchase instructional materials and supplies for use in their classrooms. The credit is limited to the lesser of $100 or the tax liability of the individual during the year of the purchase, and any excess may be carried over for five years. The effective date for the credit is January 1, 2001. The legislation will be delayed if any of the events that would delay the car tax relief occurs in calendar year 2000. If such a delay occurs, the law shall become effective January 1 of the first year thereafter in which none of the delaying events occurs.

Patron - Black

F HB1292

Tangible personal property tax. Classifies tangible personal property used in a trade or business which has a value of less than $250 as a household good which a local governing body may exempt from taxation.

Patron - Black

F HB1379

Income tax; riparian forest buffers tax credit. Grants a nonrefundable tax credit to any taxpayer owning forest land who reserves a riparian forest buffer that is at least 50 feet wide, effective for taxable years beginning on and after January 1, 2001. The credit is equal to 50 percent of the fair market value of the timber forest within the forest buffer. The State Forester will determine and certify the fair market value of such timber forest. A "riparian forest buffer" is an area of trees, usually containing shrubs and other vegetation, that is adjacent to a body of water which is managed to maintain the integrity of stream channels and shorelines; to reduce the impact of upland sources of pollution; and to supply food, cover and thermal protection to fish and other wildlife. This bill has been incorporated into HB 1306.

Patron - Armstrong

F HB1460

Total combined income; tax relief for the elderly and handicapped. Raises the limit on combined total income on eligibility for exemptions or deferrals on property tax of the elderly and handicapped to $40,000. The current limit on combined total income is $30,000.

Patron - Bolvin

F HB1506

Local government taxing authority. Requires the referendum from approval of the optional local income tax to be held at the general election in November of 2000; allows the revenues from such tax to be used also for educational purposes, rather than for transportation facilities only; deletes provisions which would prevent a locality that levies the local income tax from reducing the total amount of its annual general fund appropriations for transportation below the amount appropriated prior to levying the tax; and repeals the five-year sunset clause.

Patron - Hull

F HB1507

Local authority to operate parks, recreation facilities, and playgrounds. Allows localities to regulate the activities of persons using its parks, recreation facilities, and playgrounds. Notice of any such ordinance shall be posted at each public entrance to each such park, recreation facility, or playground that is within the scope of the ordinance.

Patron - Hull

F HB1519

Cigarette tax; Page County. Permits Page County to impose a cigarette tax not to exceed 20 cents per pack.

Patron - Louderback

F HB1526

Property tax exemption; Harrison Museum of African American Culture. Grants a real property tax exemption to the Harrison Museum of African American Culture, a charitable or benevolent organization, for real property located in the City of Roanoke, so long as the organization pays to the City of Roanoke an annual service charge equal to 20 percent of the real property taxes applicable if the property were not exempt.

Patron - Woodrum

F HB1545

State Lottery Fund. Creates the Lottery Proceeds Fund ("Fund") and requires that the annual transfer to the Fund from State Lottery Fund profits be made in two parts. By June 30 the Comptroller shall transfer profits for the fiscal year to the general fund, based on an estimate determined by the State Lottery Department. Then, no later than 10 days following the actual audited report of such profits that is required to be made on or before August 15, the Comptroller shall transfer to the general fund any remaining audited amount not previously transferred according to the estimate. If the audit discloses that the transfer to the general fund according to the estimate was too high, then the Comptroller shall transfer the excessive amount from the general fund back to the State Lottery Fund. The bill also specifies that at least 50% of the lottery revenues remaining after appropriations to school divisions for costs of meeting the Standards of Quality, shall be used by local school divisions on non-recurring expenditures. The bill's effective date is delayed to July 1, 2001, and is contingent upon passage of a constitutional amendment by the electorate on November 7, 2000, establishing the Lottery Proceeds Fund. The bill contains a technical amendment.

Patron - Callahan

F SB4

Sales and use tax exemption; Housing and Community Services of Northern Virginia, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation providing housing-related services to low and moderate income households, within the boundaries of the Eighth Planning District, including such services as, but not limited to, eviction prevention services, housing identification and placement services, and housing financial assistance services. Incorporated in SB 48.

Patron - Saslaw

F SB8

Sales and use tax exemption; Spotsylvania Preservation Foundation, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation operating for the purpose of preserving, protecting, and promoting awareness of the historic, natural, and cultural resources of a county located in the 16th Planning District and accomplishing this purpose by donating applicable books to libraries, the placing of historic markers, and providing or arranging historic and cultural tours in such counties. Incorporated in SB 48.

Patron - Houck

F SB14

Sales and use tax exemption; Coordinators/2, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a corporation located wihin the boundaries of the 15th Planning District, and which (i) is exempt from federal income taxation pursuant to § 501 (c) (3) of the Internal Revenue Code; (ii) is organized for the purpose of assisting in the placement of children with adoptive families; and (iii) accomplishes its purpose by providing adoption-related services to children waiting to be adopted, birth parents, prospective adoptive parents, adoptive families, and adult adoptees. Incorporated in SB 48.

Patron - Lambert

F SB16

Sales and use tax exemption; Senior Center of Richmond, Virginia, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation located within the boundaries of the 15th Planning District, providing services and programs designed to maintain and improve the health, wellness, good cognitive functioning, and quality of life for persons 50 years of age or older, and assisting such persons to function independently. Incorporated in SB 48.

Patron - Watkins

F SB19

Property tax exemption; Greenspring Village, Inc. Grants a property tax exemption to Greenspring Village, Inc., a charitable nonprofit corporation, for personal property located in Fairfax County.

Patron - Puller

F SB22

Property tax exemption; Reston Interfaith Housing Corporation, Inc. Grants a property tax exemption to Reston Interfaith Housing Corporation, Inc., a charitable and benevolent nonprofit corporation, for property located in Fairfax County and the Town of Herndon. Incorporated in SB 137.

Patron - Howell

F SB23

Property tax exemption; the Women's Center. Grants a property tax exemption to the Women's Center, a charitable and benevolent nonprofit corporation, for property located in Fairfax County and the Town of Vienna. Incorporated in SB 137.

Patron - Howell

F SB24

Property tax exemption; Rivanna Conservation Society. Grants a property tax exemption to the Rivanna Conservation Society, a charitable nonprofit organization, for real property located in Fluvanna County. Incorporated in SB 137.

Patron - Houck

F SB27

Property tax exemption; Beth Sholom Terrace. Grants a property tax exemption to Beth Sholom Terrace, a charitable nonprofit corporation, for property located in the City of Virginia Beach.

Patron - Schrock

F SB39

Sales and use tax exemption; state soil and water conservation districts. Clarifies that tangible personal property purchased for use or consumption by state soil and water conservation districts are exempt from the sales and use tax. Incorporated in SB 48.

Patron - Reynolds

F SB40

Sales and use tax exemption; Carpenter Center for the Performing Arts. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) organization promoting the performing arts by providing theatrical facilities at below market cost to performing arts groups and promoters. Incorporated in SB 48.

Patron - Lambert

F SB41

Sales and use tax exemption; Downtown Presents, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation producing special events and festivals designed to bring the community together and promote public interest in downtown Richmond. Incorporated in SB 48.

Patron - Lambert

F SB42

Use tax payable by contractors. Clarifies that the existing sales and use tax exemption for the Mount Vernon estate covers untaxed tangible personal property furnished to the organization for use under a contract. Generally, dealers are required to collect sales tax on materials sold to contractors, and the contractor is liable for use tax on the material if a sales tax was not collected by the dealer.

Patron - Gartlan

F SB43

Sales and use tax exemption for the Valley Conservation Council, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation promoting preservation of the rural and small-town character of the Shenandoah Valley by facilitating natural resource conservation and environmentally sound land use. Incorporated in SB 48.

Patron - Hanger

F SB50

Sales and use tax exemption; Young Women's Christian Association of Bristol. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) organization, located within the boundaries of the Johnson City-Kingsport-Bristol, TN-VA Metropolitan Statistical Area, assisting low income citizens through programs that (i) provide child care to low income parents who are employed or in job training; (ii) support pregnant teenagers; (iii) promote adult literacy; (iv) foster education, youth development and women's wellness; and (v) provide evening meals to low income families. Incorporated in SB 48.

Patron - Wampler

F SB65

Sales and use tax exemption; Coalition on Donation. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a § 501 (c) (3) corporation addressing the nation-wide shortage of transplantable organs by promoting an increase in organ and tissue donation through campaigns in national print and broadcast media and community-based programs designed to educate the public about the virtues and benefits of organ and tissue donation. Incorporated in SB 48.

Patron - Watkins

F SB69

Sales and use tax exemption for Mathews Maritime Foundation, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a nonprofit corporation, located within the boundaries of the 18th Planning District, promoting maritime history through such activities as, but not limited to, (i) the establishment of a museum dedicated to the shipbuilding industry, (ii) archeological investigations of shipbuilding sites, and (iii) the reconstruction and maintenance of a 19th century shipbuilding and fishing village. Incorporated in SB 48.

Patron - Bolling

F SB70

Sales and use tax exemption; The Middlesex County Women's Club, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation, located within the boundaries of the 18th Planning District, and which (i) is operated and organized to promote civic, social, educational, and cultural advancement; and (ii) accomplishes this purpose by means including, but not limited to, providing educational mentoring to primary and high school students and funding scholarships to graduating high school students and women re-entering college. Incorporated in SB 48.

Patron - Bolling

F SB85

Sales and use tax exemption; Roanoke Valley Speech and Hearing Center, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation providing medical services to individuals, regardless of economic status, with speech, hearing and language disorders, including such services as, but not limited to, evaluation, diagnosis and treatment. Incorporated in SB 48.

Patron - Edwards

F SB86

Sales and use tax exemption; Southwestern Virginia Genealogical Society, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a nonprofit corporation, located within the boundaries of the Fifth Planning District, that promotes activities related to genealogy, including but not limited to, research, education, recordkeeping, and collection and publication of documents. Incorporated in SB 48.

Patron - Edwards

F SB93

Sales and use tax; limited exemption for certain school-related items. Exempts school supplies, clothing and footwear from sales and use tax for a 10-day period each August, provided the article costs $200 or less. Sales of such items at theme parks shall not be exempt. The Department of Taxation shall develop guidelines describing the school supplies which qualify and make such list available electronically and in hard copy.

Patron - Lambert

F SB98

Property tax exemption; Springboard Recreation Club, Inc. Grants a property tax exemption to Springboard Recreation Club, Inc. for its real and personal property located in Fairfax County. The corporation is designated as a public park and playground organization. Incorporated in SB 137.

Patron - Puller

F SB99

Sales tax exemption; Joy of Sports Foundation. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) organization, located within the boundaries of the Eighth Planning District, and (i) assisting children in developing self-esteem and academic and life skills through sports and physical play, (ii) educating the public about the power of sports in children's development, and (iii) providing educational materials on children and sports to parents and teachers. Incorporated in SB 48.

Patron - Puller

F SB100

Sales and use tax exemption; Good Shepherd Housing and Family Services, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation preventing homelessness and fostering self-sufficiency for individuals and families by providing housing and related services, grants to prevent eviction, and counseling and support to homeless Virginia citizens. Incorporated in SB 48.

Patron - Puller

F SB101

Property tax exemption; Parent Educational Advocacy Training Center, Inc. Grants a property tax exemption to Parent Educational Advocacy Training Center, Inc., a nonprofit charitable organization, for personal property it owns in Fairfax County. Incorporated in SB 137.

Patron - Puller

F SB102

Property tax exemption; The Royal Pool Association, Inc. Grants a property tax exemption to The Royal Pool Association, Inc., a public park and playground nonprofit corporation, for real and personal property located in Fairfax County. Incorporated in SB 137.

Patron - Saslaw

F SB106

Sales and use tax exemption; Washington Regional Network For Livable Communities. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation organized to (i) inform citizens about transportation, land use, and environmental issues that affect the National Capital Region; (ii) expand public participation in transportation planning and decision-making; (iii) ensure that federal air quality and transportation laws are implemented; (iv) advocate additional transit facilities, pedestrian access, and bicycle pathways; and (v) promote the coordination of transportation, environmental, and land use planning at the municipal, county, state and regional levels. Incorporated in SB 48.

Patron - Whipple

F SB112

Sales and use tax exemption; Oak Spring Garden Foundation. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) organization, located within the boundaries of the Ninth Planning District, and promoting the study and knowledge of gardening, landscape design, and horticulture through such activities as, but not limited to (i) operating and maintaining a library for books, manuscripts, works of art, and related artifacts; (ii) sponsoring educational programs for scholars and the public; (iii) publishing, distributing and selling educational publications, including free or subsidized dissemination of such works; and (iv) maintaining gardens and research facilities. Incorporated in SB 48.

Patron - Potts

F SB117

Sales and use tax exemption; Foundation of the University of Virginia's Blandy Experimental Farm and Orland E. White Arboretum, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a § 501 (c) (3) corporation providing support to the University of Virginia's Orland E. White Arboretum, through scientific research, cultural and educational programs for the public, and financial assistance for tangible improvements. Incorporated in SB 48.

Patron - Potts

F SB158

Local property taxes; motor homes. Creates a separate classification of personal property for motor homes used for recreational purposes only, which allows local governing bodies to tax motor homes at rates below the rate applicable to the locality's general class of tangible personal property. Under current law motor homes are classified and taxed at the same rate as camping trailers for personal property tax purposes. Incorporated in SB 115.

Patron - Newman

F SB159

Sales and use tax exemptions for the Jubilee Family Development Center, Evangelical Theological Society, Lynchburg Area Center for Independent Living, Lynchburg Symphony Orchestra, Inc., and Legacy Project, Inc. Provides sales and use tax exemptions from July 1, 2000, through June 30, 2001, to (i) a 501 (c) (3) corporation, located within the boundaries of the 11th Planning District, and providing services and activities to promote individual and family development for youth and their families; (ii) a 501 (c) (3) organization, located within the boundaries of the 11th Planning District, and fostering biblical scholarship through the exchange of oral and written expression of religious thought and research; (iii) a 501 (c) (3) corporation, located within the boundaries of the 11th Planning District, and assisting persons with disabilities to reach their independent living goals; (iv) a 501 (c) (3) corporation, located within the boundaries of the 11th Planning District, and staging symphony performances and educational programs on music in the Central Virginia area; and (v) a 501 (c) (3) corporation, located within the boundaries of the 11th Planning District, and promoting African-American history and culture through programs, exhibitions, and the cataloging and storing of historical artifacts for scholars. Incorporated in SB 48.

Patron - Newman

F SB166

Sales and use tax; limited exemption for certain school-related items. Exempts book bags, clothing and footwear from sales and use tax for a three-day period each August, provided the article costs $50 or less. Localities are given the option of imposing the tax.

Patron - Norment

F SB171

Minimum tax on telecommunications companies; paging and messaging services companies. Provides a sales and use tax exemption for tangible personal property sold or leased to radio common carriers, as defined in Part 22.99 of Title 47 of the Code of Federal Regulations, providing one-way and/or two-way paging and messaging services (paging services companies). The bill also makes paging services companies subject to the minimum tax on telecommunications companies. Under current law, paging services companies are subject to the corporate income tax, and not a minimum tax on telecommunications companies.

Patron - Puller

F SB172

Sales tax exemption; International Internship Programs. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation, located within the Eighth Planning District established pursuant to § 15.2-4203, and providing cross-cultural and educational exchange programs, internships, and training seminars for students, teachers, and professionals, with emphasis on such exchange between Japan and the United States. Incorporated in SB 48.

Patron - Ticer

F SB180

Sales and use tax exemption; Virginia Statewide AHEC Program and community AHEC programs. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) entity organized to promote careers in health services and to provide access to primary care for medically underserved populations through community-academic partnerships. Incorporated in SB 48.

Patron - Hawkins

F SB181

Property tax exemption; Concerned Christians of Evington and Vacinity, Inc. Grants a property tax exemption to Concerned Christians of Evington and Vacinity, Inc., a nonprofit corporation, for property located in Campbell County.

Patron - Hawkins

F SB182

Sales and use tax exemption; American Armoured Foundation, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation organized to collect and display to the public a representative sample of past and present military vehicles; to gather, write, edit, publish and otherwise create and disseminate material relating to the history of military vehicles; and to promote public awareness and understanding of the contribution military vehicles have made to various nations. Incorporated in SB 48.

Patron - Hawkins

F SB187

Sales and use tax on food purchased for human consumption. Effective July 1, 2000, exempts food purchased for human consumption, as defined in the Food Stamp Act of 1977, 7 U.S.C. § 2012, as amended, from state and local sales and use taxes. The bill provides for a General Fund reimbursement for the current (i) one-half percent of the state sales and use tax paid into the Transportation Trust Fund; (ii) one percent local sales and use tax; and (iii) one percent sales and use tax distributed to localities by school population.

Patron - Edwards

F SB195

Sales and use tax exemption; Friends of the Rappahannock. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation organized to protect the natural, scenic, recreational, and historical values of the Rappahannock River and its tributaries. Incorporated in SB 48.

Patron - Houck

F SB201

Property tax exemption; Legacy Project, Inc. Grants a property tax exemption to Legacy Project, Inc., a cultural nonprofit corporation, for real and personal property located in the City of Lynchburg.

Patron - Newman

F SB213

License taxes; additional two percent tax on gross receipts of businesses severing gases. Provides an additional license tax on every person engaging in the business of severing gases from the earth. A county or city may impose this additional tax at a rate not to exceed two percent of the gross receipts from the sale of gases severed within the county or city. Revenues from this tax shall be used exclusively for constructing new and improved water systems and lines in areas with natural water supplies that are insufficient from the standpoint of quality or quantity. Current law allows counties and cities to levy license taxes on businesses severing gases at a rate not to exceed three percent. This bill would increase that rate to a total of five percent.

Patron - Puckett

F SB357

Sales and use tax exemption; Rolling Thunder, Inc., VA Chapter One. Provides a sales and use tax exemption for a federally tax exempt nonprofit organization, from July 1, 2000, through June 30, 2001, which is organized (i) to create public awareness regarding prisoners of war and persons missing in military action and (ii) to raise funds for needy persons. Incorporated in SB 48.

Patron - Maxwell

F SB467

Taxation on improvement to real property; City of Fairfax. Permits any city having a population no less than 19,500 and no greater than 21,000 to provide for the partial exemption from real estate taxes in an amount up to 50 percent of all improvements on commercial real property whose improvements, by virtue of age and use, have undergone substantial renovation, rehabilitation or replacement.

Patron - Byrne

F SB493

Income tax; earned income tax credit for low-income families with children. Provides a non-refundable earned income tax credit for taxable years beginning January 1, 2000, to individuals with at least one dependent child and whose family adjusted gross income does not exceed the amounts outlined in the federal poverty guidelines. The credit shall equal the greater of (i) 75 percent of the federal earned-income tax credit allowed the individual or (ii) $300 for each eligible child.

Patron - Puller

F SB497

Income taxes; distributions from trusts. Provides a credit against Virginia individual income taxes for income distributions of a trust, derived from sources outside the Commonwealth, in those cases where such distribution is also taxable in another state and the taxpayer has paid such tax to the other state.

Patron - Couric

F SB521

State Lottery Fund. Establishes, in statute, the distribution of the lottery proceeds to local school divisions that is currently only set forth in the 1998-2000 biennium budget. This provision requires that any lottery revenues remaining after lottery funds are specified, together with such other general funds as may be appropriated for the Standards of Quality, to be used to fund the state's share of Basic Aid Payments in any budget item or budget subprogram relating to appropriation, apportionment and distribution of lottery proceeds to localities must be appropriated, apportioned and distributed upon the following conditions: (i) no more than 50 percent for recurring costs and at least 50 percent for nonrecurring costs; (ii) the funds must be matched by local governments, based on the composite index of local ability-to-pay; (iii) in order to receive the money, the locality must appropriate the funds solely for educational purposes and must not use the funds to reduce total local operating expenditures for public education below the amount expended by the locality for such purposes in the year upon which the relevant biennial Standards of Quality expenditure data were based; (iv) no locality will be required to maintain a per-pupil expenditure that is greater than the per-pupil amount expended by the locality for such purposes in the year upon which the relevant biennial Standards of Quality expenditure data were based; and (v) nonrecurring costs mean school construction, additions, infrastructure, site acquisition, renovations, technology, and other expenditures related to modernizing classroom equipment, and debt service payments on school projects completed during the last 10 years.

Patron - Forbes

F SB527

State Lottery Fund. Establishes, in statute, the distribution of the lottery proceeds to local school divisions that is currently only set forth in the 1998-2000 biennium budget. This provision requires that any lottery revenues remaining after lottery funds are specified, together with such other general funds as may be appropriated for the Standards of Quality, to be used to fund the state's share of Basic Aid Payments in any budget item or budget subprogram relating to appropriation, apportionment and distribution of lottery proceeds to localities must be appropriated, apportioned and distributed upon the following conditions: (i) no more than 50 percent for recurring costs and at least 50 percent for nonrecurring costs; (ii) the funds must be matched by local governments, based on the composite index of local ability-to-pay; (iii) in order to receive the money, the locality must appropriate the funds solely for educational purposes and must not use the funds to reduce total local operating expenditures for public education below the amount expended by the locality for such purposes in the year upon which the relevant biennial Standards of Quality expenditure data were based; (iv) no locality will be required to maintain a per-pupil expenditure that is greater than the per-pupil amount expended by the locality for such purposes in the year upon which the relevant biennial Standards of Quality expenditure data were based; and (v) nonrecurring costs mean school construction, additions, infrastructure, site acquisition, renovations, technology, and other expenditures related to modernizing classroom equipment, and debt service payments on school projects completed during the last 10 years.

Patron - Mims

F SB544

Local taxes; use of professional accounting firms for audits. Allows commissioners of the revenue to hire professional accounting firms to assist with local tax audits, provided they are not done on a contingency fee basis.

Patron - Marye

F SB572

State Lottery Fund; appropriations. Requires that 100 percent of the amount remaining in the State Lottery Fund after any appropriations from the Fund for the Standards of Quality, used to fund the state's share of Basic Aid Payments, shall be distributed to local school divisions to be spent solely on nonrecurring expenditures. Nonrecurring expenditures shall include payments for school site acquisition, construction, additions, renovations, infrastructure, technology, and other expenditures related to modernizing classroom equipment, and debt service payments on school projects completed within 10 years of the proposed debt service payment.

Patron - Rerras

F SB586

Local recordation taxes. Beginning July 1, 2001, authorizes cities and counties to impose local recordation taxes at a rate of two-thirds of the state tax on the recordation of deeds. Under current law, cities and counties are authorized to impose recordation taxes at a rate of one-third of the state tax on the recordation of deeds. Any amount collected attributable to the increase in such rate shall be used exclusively for certain specified purposes including transportation additions and improvements and public education.

Patron - Norment

F SB658

Tax credits; individual income taxes. Provides a credit against individual income taxes for contributions to institutions of higher education and § 501 (c) (3) organizations exempt from federal taxation, provided such contribution is designated for use by such institutions and organizations to provide mentoring, apprenticeships, assistance in meeting the Standards of Learning, or college preparation for youths from low-income families. The credit is limited to $500 for an individual taxpayer and $1,000 for taxpayers filing a joint return. The credit cannot be carried forward to future taxable years or backward to prior taxable years. Any amount claimed as a credit may not also be claimed as an itemized charitable deduction for Virginia individual income tax purposes. The bill is effective for taxable years beginning on and after January 1, 2001.

Patron - Wampler

F SB717

Enhanced emergency telephone service tax; E-911 tax. Clarifies that the E-911 tax may be imposed only to recover the cost of or to pay for direct recurring and nonrecurring capital and operating costs relating to the purchase and maintenance of all necessary data, hardware and software required to provide E-911 service. Direct recurring operating expenses also include salaries and other personnel costs of dispatchers and direct call-takers of an E-911 system, and the salary and other personnel costs of the E-911 director or coordinator so long as such person has no other duties other than the responsibility for directing an E-911 system. The Auditor of Public Accounts is required to audit, once every three years, the moneys collected from the imposition of the E-911 tax and the expenditures of such moneys to ensure that such moneys are being expended solely to recover or to pay for allowable costs. The bill also requires the Senate Finance Committee, the House Appropriations Committee, and the House Finance Committee to study the cost of establishing an E-911 system in those localities currently without such a system, and to make recommendations for using moneys in the general fund to establish an E-911 system in such localities.

Patron - Colgan

F SB765

Property tax exemption; BizNet, Inc. Grants a property tax exemption to BizNet, Inc., a benevolent nonprofit corporation, for property located in the City of Virginia Beach. Incorporated in SB 137.

Patron - Schrock

F SB766

Property tax exemption; Virginia Beach Community Trust Exempt Fund. Grants a property tax exemption to Virginia Beach Community Trust Exempt Fund, a benevolent nonprofit organization, for property located in the City of Virginia Beach. Incorporated in SB 137.

Patron - Schrock

F SB774

State Lottery Profits. Requires that state lottery profits be transferred to the Lottery Proceeds Fund. By June 30 the Comptroller shall transfer profits for the fiscal year to the Lottery Proceeds Fund, based on an estimate determined by the State Lottery Department. Then, no later than 10 days following the actual audited report of such profits that is required to be made on or before August 15, the Comptroller shall transfer to the Lottery Proceeds Fund any remaining audited amount not previously transferred according to the estimate. If the audit discloses that the transfer to the Lottery Proceeds Fund according to the estimate was too high, then the Comptroller shall transfer the excessive amount from the Lottery Proceeds Fund back to the State Lottery Fund. The bill also specifies that the appropriation of lottery revenues to local school divisions for public education purposes shall be used for operating, capital outlay, or debt service expenses as determined by each local school division, and that such appropriations shall not reduce the total local expenditures required of local school divisions by the appropriation act. All deposits to, and appropriations from, the Lottery Proceeds Fund shall be accounted for and considered to be a part of the general fund of the State Treasury. The effective date of the bill is January 1, 2001, contingent upon the passage of an amendment to the Constitution of Virginia creating the Lottery Proceeds Fund.

Patron - Chichester

C Carried Over

C HB2

Income tax; distribution of income tax revenues to localities. Provides for a percentage of individual income tax revenues to be returned to localities, based on the taxpayer's residence, beginning in 2001. The percentage amount in 2001 and thereafter is five percent of the income tax revenues collected in taxable year 2000 and each taxable year thereafter.

Patron - Hamilton

C HB3

Income tax; individual; personal exemption amount. Increases the personal exemption for Virginia taxable income purposes from $800 to $1,000 from January 1, 2001, through December 31, 2001, and to $1,200 beginning on and after January 1, 2002.

Patron - Hamilton

C HB72

Property tax exemption; the National Wildlife Federation. Grants a property tax exemption to the National Wildlife Federation, a charitable nonprofit corporation, for property located in Fairfax County.

Patron - Callahan

C HB277

Income tax; distribution of revenues to localities. Requires the transfer of five percent of net individual income tax revenues to localities based on point of collection, for taxable years beginning on and after January 1, 2001. Such transfer will not occur if actual general fund revenues for the fiscal year preceding a fiscal year in which such distributions are to occur do not exceed the official general fund revenue estimates for such preceding fiscal year by at least one percent and if any of the circuit breakers in the Personal Property Tax Relief Act of 1998 occur. If the transfer occurs, the locality must reduce its real estate, or its real estate and other locally levied taxes, by an amount equal to the lesser of (i) 90 percent of the net individual income tax revenues allocated to the county or city, or (ii) five percent of real estate tax revenues for such county or city in the tax year immediately before the year such rates are reduced.

Patron - Rust

C HB296

Sales and use tax; limited exemption for certain school-related items. Exempts school supplies, clothing and footwear from sales and use tax for a 10-day period each August, provided the article costs $200 or less. Sales of such items at theme parks shall not be exempt. The Department of Taxation shall develop guidelines describing the school supplies which qualify and make such list available electronically and in hard copy. This bill has been incorporated into HB 322.

Patron - Reid

C HB319

Sales and use tax on food purchased for human consumption. Effective July 1, 2000, exempts food purchased for human consumption, as defined in the Food Stamp Act of 1977, 7 U.S.C. § 2012, as amended, from state and local sales and use taxes. The bill provides for a General Fund reimbursement for the current (i) one-half percent of the state sales and use tax paid into the Transportation Trust Fund; (ii) one percent local sales and use tax; and (iii) one percent sales and use tax distributed to localities by school population.

Patron - Day

C HB330

Use tax; exemption for Internet purchases. Exempts from the use tax purchases, totaling $500 or less per transaction, which are made over the Internet or through out-of-state catalogs.

Patron - Griffith

C HB343

Sales and use tax exemption; Internet sales. Provides a sales and use tax exemption for any product or service sold over the Internet regardless of point-of-sale.

Patron - Cranwell

C HB344

Sales and use tax; Food Tax Reduction Program. Eliminates the four and one-half percent sales tax on food purchased for human consumption over a period beginning on January 1, 2000, and ending with the elimination of the tax by April 1, 2004.

Patron - Cranwell

C HB348

Income tax; personal exemption amount. Beginning with the January 1, 2000, taxable year, increases the personal exemption for Virginia taxable income purposes from $800 to $1,000 for each personal exemption allowable to the taxpayer for federal income tax purposes. For taxable years beginning on and after January 1, 2001, the $1,000 personal exemption will increase based upon annual increases in the Consumer Price Index.

Patron - Marshall

C HB400

Tax credit for investing in a small technology business. Creates a state tax credit for individuals, partnerships, and corporations that invest in small technology businesses. A small technology business is defined as a private business which (i) is engaged in research and development or commercialization of information technology or biotechnology, (ii) has 10 or fewer full-time employees, and (iii) is engaged in business in the Commonwealth. An individual taxpayer is allowed a credit in the amount equal to 25 percent of the investment, not to exceed $50,000. A partnership or a corporation is allowed a credit in the amount equal to 25 percent of the investment, not to exceed $100,000. The Secretary of Technology and the Tax Commissioner are given authority to promulgate regulations governing the credit. The provisions of the bill are applicable to small technology businesses located in localities that have average unemployment rates for the most recent calendar year that are 150 percent higher than the final statewide average unemployment rate for the most recent calendar year. This bill is a recommendation of the Joint Commission on Technology and Science.

Patron - Bennett

C HB401

Qualified equity and subordinated debt investments tax credit. Amends the qualified equity and subordinated debt investment tax credit (§ 58.1-339.4) in the following manner: (i) increases the total amount of tax credit available in a calendar year from $5 million to $20 million; (ii) changes the $50,000 cap per taxpayer to the amount equal to 10 percent of the total amount of tax credit available in a calendar year; (iii) reduces the tax credit from an amount equal to 50 percent of the investment to 25 percent of the investment so that the total amount invested would be higher; and (iv) reduces the number of years an investor must retain the equities from five years to two years. In addition, the bill requires the Virginia Department of Taxation to adopt regulation which will (i) make tax credits available in quarterly installments of 25 percent of the total annual credit on first-come, first-serve basis, (ii) caps the amount of credit allowed per taxpayer in a quarter to two and one-half percent of the total amount allowed in a calendar year, and (iii) expunges any unclaimed credit in a quarter. This bill is a recommendation of the Joint Commission on Technology and Science.

Patron - Bennett

C HB421

Virginia Technology and Biotechnology Investment Act created. Creates a research and development tax credit, not to exceed 50 percent of the tax liability due, not to exceed $500,000, for "technology" and "biotechnology" companies in Virginia and permits the credit to be carried over for up to 10 years. The bill also creates a tax credit for individual taxpayers, estates, trusts, partnerships, and corporations that invest in technology or biotechnology companies. This tax credit, not to exceed 50 percent of the tax liability due and not to exceed $500,000, can be claimed for each of the five tax years beginning on and after January 1, 2000. In addition, any unused tax credits can be carried over, in most circumstances, for up to 10 years. The bill permits technology or biotechnology companies to carry over net operating losses for up to 10 years. The bill creates a "corporation tax benefit certificate program" to be administered by the Innovative Technology Authority in cooperation with the Tax Department. Under the program, technology or biotechnology companies may transfer their unused but otherwise allowable research and development tax credits or net operating loss carry-overs for a minimum of 75 cents on the dollar to another corporation taxpayer provided neither is an affiliate or a subsidiary of the other. The proceeds from the transfer can be used for a broad range of "costs" associated with operating a technology or biotechnology company. This bill is a recommendation of the Joint Commission on Technology and Science.

Patron - Purkey

C HB477

Lottery proceeds; remove "primary" from advertising language. Deletes the term "primary" so that no funds shall be spent for the purpose of inducing individuals to play the lottery.

Patron - Parrish

C HB485

Income tax; additional deduction for dependents under the age of 13. Allows taxpayers an additional $200 deduction when calculating their Virginia taxable income for taxable years beginning on and after January 1, 2001, for each dependent who is under the age of 13 and for whom the taxpayer is allowed a personal exemption on their state and federal income tax returns. The bill also removes the portion of the expenses incurred for the care of such dependents from the deduction allowed for employment-related expenses. Finally, it deletes obsolete language which expired at the end of 1987.

Patron - Orrock

C HB535

Individual income tax; standard deduction. Allows taxpayers to itemize deductions or take the standard deduction on their Virginia return, regardless of how they treated such deductions on their federal return. Under current law, taxpayers who itemize deductions on their federal return must also itemize deductions on their Virginia return. This change becomes effective for taxable years beginning on and after January 1, 2001.

Patron - Cantor

C HB541

Income tax; indexing the personal exemption amount. Requires the $800 personal exemption to be indexed annually according to the federal government's prior fiscal year CPI-U for taxable years beginning January 1, 2001.

Patron - Ware

C HB701

Additional motor fuels sales tax in certain transportation districts. Allows an additional motor fuels sales tax of up to five percent in the Northern Virginia Transportation District or in any transportation district that is subject to subsection C of § 15.2-4515 of the Code of Virginia and that is contiguous to the Northern Virginia Transportation District, following a majority approval by referendum of the voters in counties and cities comprising at least 80 percent of the district's population. The revenues are to be distributed to all localities in the district in proportion to the share of urban or secondary funds received by each locality of the district's total of such funds and are to be used for transportation and transportation-related services and expenditures of the localities. The bill contains technical amendments.

Patron - Watts

C HB772

Income tax; fire and rescue squad volunteers tax credit. Provides an income tax credit for individuals who serve as volunteers on local fire and rescue squads for taxable years beginning on and after January 1, 2000. The credit is one dollar per hour not to exceed $100 each tax year.

Patron - Day

C HB802

Income tax; personal exemption. Increases the personal exemption/deduction for Virginia taxable income purposes to the following amounts: (i) $1,400 for taxable year 2001; (ii) $2,000 for taxable year 2002; (iii) $2,600 for taxable year 2003; (iv) $3,200 for taxable year 2004; (v) $3,700 for taxable year 2005; and (vi) the greater of $4,000 or the federal exemption amount for taxable year 2006 and each taxable year thereafter. There are also technical corrections that delete obsolete language.

Patron - Ruff

C HB819

Income tax; employer-provided commuting benefits tax credit. Grants an income tax credit to employers who pay eligible commuting expenses of their employees for taxable years beginning on and after January 1, 2001. Eligible commuting expenses are those costs that cover travel between an employee's residence and place of employment by means of multiple-seating vehicle transportation and mass-transit transportation. The maximum credit for commuting expenses is the lesser of $30 a month per employee or the employer's tax liability for the tax year.

Patron - Scott

C HB859

Virginia Technology Internship Program tax credits. Grants a tax credit to employers in an amount equal to up to 50 percent of all wages paid to an eligible student intern for services performed in conjunction with an eligible information technology internship. The amount of the credit per eligible student intern shall not exceed $2,000. The total amount of such tax credits shall not exceed $2,000,000. In addition, an employer is allowed a credit of $1,000 per teacher or guidance counselor to whom the employer provides an eligible information technology training course. The total amount of such tax credits shall not exceed $500,000. Both credits are available for taxable year 2001.

Patron - May

C HB863

Income and sales and use tax rates. Repeals the sales and use tax and increases the individual and corporate income tax rates to make up the revenue loss. The sales and use tax repeal would be effective December 1, 2000, and the income tax rates increase would be effective January 1, 2001.

Patron - Wagner

C HB869

Land use taxation; roll-back taxes; Prince William County. Provides that liability to roll-back taxes shall not attach when the assessment on real estate that qualifies for land use decreases due to the county's change in its comprehensive plan in any county with the county executive form of government, which is adjacent to a county with the urban county executive form of government.

Patron - Parrish

C HB874

Income tax; subtraction for unemployment benefits. Provides a subtraction from federal adjusted gross income, when computing Virginia taxable income, for cash payments and discharges of indebtedness received by a member of the plaintiff class in the class settlement of certain consolidated actions against the U.S. Department of Agriculture.

Patron - McEachin

C HB910

State Lottery Fund; profits. Removes the provision requiring that funds appropriated from the general fund to commence operation of the state lottery be repaid within the first 12 months of initial sales.

Patron - Cranwell

C HB913

Income tax; personal exemption increased. Increases the deduction from $800 to $1,200 annually for each personal exemption allowed for federal income tax purposes. The bill also deletes out-of-date language.

Patron - Cranwell

C HB917

Food tax reduction program; Food Tax Reserve Fund. Requires that the Food Tax Reserve Fund be provided for in the general appropriation act.

Patron - Cranwell

C HB938

Additional motor fuels sales tax in Northern Virginia Planning District. Allows an additional motor fuels sales tax of 10 cents in the Northern Virginia Planning District following a majority approval by referendum of the voters in counties and cities comprising the district. The revenues are to be distributed to all localities in the district in proportion to the share of urban or secondary funds received by each locality of the district's total of such funds and are to be used for transportation and transportation-related services and expenditures of the localities. The bill contains technical amendments.

Patron - Plum

C HB939

Additional local sales tax in Northern Virginia Planning District. Allows an additional local sales tax of one percent in the Northern Virginia Planning District following a majority approval by referendum of the voters in counties and cities comprising the district. The revenues are to be distributed to all localities in the district as the other local one percent is distributed and are to be used for transportation and transportation-related services and expenditures of the localities. The additional tax has a five-year sunset but may be extended by referendum.

Patron - Plum

C HB995

Property tax exemption; Beth Sholom Sands. Grants a property tax exemption to Beth Sholom Sands, a benevolent nonprofit corporation, for property located in the City of Virginia Beach.

Patron - Robinson

C HB997

Sales and use tax; increase by two cents. Increase the sales and use tax by two cents from four and one-half percent to six and one-half percent, with the additional two percent added to the Transportation Trust Fund, effective on July 1, 2001.

Patron - Robinson

C HB998

Individual income tax; indexing age subtraction amounts. Requires the $6,000 and $12,000 age deduction amounts to be indexed annually based on the most recent percentage increase in the social security wage base, for taxable years beginning on and after January 1, 2000.

Patron - Robinson

C HB1044

Individual income tax; subtractions from taxable income for victims of Nazi persecution. Provides a subtraction to victims, their spouses and their children and stepchildren from individual income taxes beginning in taxable year 2000 for income relating to (i) the return or replacement of assets stolen from victims of Nazi persecution; and (ii) payments to compensate an individual forced into labor against his will, under the threat of death, during World War II and its prelude and direct aftermath.

Patron - Cantor

C HB1061

Income tax; Virginia taxable income of residents; personal exemptions. Gradually increases the personal exemption from $800 to $2,500 by taxable year 2004. In 2005, the $2,500 deduction amount shall be indexed according to the Consumer Price Index. Some obsolete language is also deleted.

Patron - McClure

C HB1062

Income tax; Virginia taxable income of residents; indexing personal exemption. Requires the personal exemption of $800 to be indexed annually based on the Consumer Price Index, for taxable years beginning on and after January 1, 2001.

Patron - McClure

C HB1112

Income tax; personal/dependent exemption tax credit. Allows a nonrefundable income tax credit to individuals for each of their personal and dependent exemptions allowed for federal income tax purposes for taxable years beginning on and after January 1, 2000. The taxpayer may take a credit in the amount of (i) $50 for each such exemption if his federal adjusted gross income is less than $50,000 and (ii) $25 for each such exemption if such income is at least $50,000 but less than $75,000. In addition, the taxpayer must have been a resident of the Commonwealth for the entire tax year. Any unused tax credit may be carried over for five years.

Patron - Tate

C HB1115

Liens on real estate and personal property for unpaid severance taxes. Creates a lien, for the payment of taxes and levies authorized under §§ 58.1-3712, 58.1-3713, and 58.1-3713.4, on real and personal property owned by persons engaging in the business of severing coal or gases from the earth. This lien is prior to all other liens, except for liens on real estate for the payment of real estate taxes. The lien covers the real and personal property owned by persons engaged in the business of severing coal or gases, and applies only to real and personal property located in the county or city where such severing takes place.

Patron - Stump

C HB1116

Local taxes; delinquent taxes list. Adds to the list of taxes for which the local treasurer shall receive a credit the list of real estate on the commissioner's land book improperly placed thereon or not ascertainable, with the amount of taxes charged thereon.

Patron - Stump

C HB1117

License taxes; additional two percent tax on gross receipts of businesses severing gases. Provides an additional license tax on every person engaging in the business of severing gases from the earth. A county or city may impose this additional tax at a rate not to exceed two percent of the gross receipts from the sale of gases severed within the county or city. Revenues from this tax shall be used exclusively for constructing new and improved water systems and lines in areas with natural water supplies that are insufficient from the standpoint of quality or quantity. Current law allows counties and cities to levy license taxes on businesses severing gases at a rate not to exceed three percent. This bill would increase that rate to a total of five percent.

Patron - Stump

C HB1121

Sales tax on motor vehicle fuels. Allows transportation districts to impose a retail sales tax on motor vehicle fuels, subject to a referendum in the district. Proceeds from the tax must be used for projects or programs specified in the referendum.

Patron - Robinson

C HB1130

Motor fuels tax; five cents increase. Increases the tax on motor fuel, diesel fuel and special fuel by five cents per gallon. The net revenues generated shall be deposited into the Transportation Trust Fund.

Patron - Robinson

C HB1167

State recordation tax. Requires that the amount by which each year's collections of state recordation taxes exceed $91.4 million (the amount generated by the tax in 1996) shall be distributed to the Virginia Land Conservation Foundation, to be phased in over the next four fiscal years.

Patron - Albo

C HB1175

Assessments of real property; appeals. Authorizes boards of equalization to adjust assessments of real property to fair market value and requires that a person first complain to the board of equalization, commissioner of revenue, or other appropriate official prior to making application to court for relief with respect to the fair market value of real property.

Patron - Reid

C HB1242

Tax credits; individual income taxes. Provides a credit against individual income taxes for contributions to institutions of higher education and § 501 (c) (3) organizations exempt from federal taxation, provided such contribution is designated for use by such institutions and organizations to provide mentoring, apprenticeships, assistance in meeting the Standards of Learning, or college preparation for youths from low-income families. The credit is limited to $500 for an individual taxpayer and $1,000 for taxpayers filing a joint return. The credit cannot be carried forward to future taxable years or backwards to prior taxable years. Any amount claimed as a credit may not also be claimed as an itemized charitable deduction for Virginia individual income tax purposes. The bill is effective for taxable years beginning on and after January 1, 2001.

Patron - Orrock

C HB1244

Local infrastructure fees. Allows the governing body of any city or county, by ordinance, and only after approval by voter referendum, to impose an infrastructure fee on residential transactions, in an amount equal to one third of the amount of the state recordation tax collectible for the Commonwealth, upon the recordation of each taxable instrument in such city or county. The infrastructure fee shall be payable only once for a single transfer. The infrastructure fees shall be used only for transportation and school construction projects identified in the locality's capital improvements plan.

Patron - Orrock

C HB1325

Income tax; different tax rate on income derived from sale of certain real estate. Provides for the imposition of a 2.3 percent tax rate on the taxable proceeds of a sale of an apartment building or complex to its tenant organization or to a nonprofit organization, effective for taxable years beginning on and after January 1, 2001.

Patron - Almand

C HB1329

Imposition of individual income tax. Exempts individuals having less than $8,000 and married couples having less than $13,000 in Virginia adjusted gross income from paying the individual income tax, for taxable years beginning on and after January 1, 2001.

Patron - Almand

C HB1378

Income tax; law enforcement officer's surviving spouse tax credit. Allows an income tax credit for personal property taxes paid by an individual who is the surviving spouse of a law enforcement officer killed in the line of duty and who has a Virginia taxable income of less than $50,000. The credit is in lieu of any deduction for the personal property taxes for which the surviving spouse may be eligible. The credit would be effective for taxable years beginning on and after January 1, 2001.

Patron - Armstrong

C HB1490

Local taxation; telecommunication services. Prohibits localities from increasing the rate of tax on telecommunications services, including "911" services, above the rate in effect in the locality on January 1, 2000.

Patron - Devolites

C SB2

Income tax; standard deduction for married taxpayers. Increases the standard deduction for married taxpayers calculating their Virginia taxable income from $5,000 to $6,000 beginning January 1, 2001, thereby eliminating any "marriage penalty." The standard deduction for single taxpayers is $3,000.

Patron - Schrock

C SB17

Income tax; individual; standard deduction amount. Beginning with the January 1, 2000, taxable year, increases the standard deduction for Virginia taxable income purposes for individuals and married persons (one-half of such amount in the case of a married individual filing a separate return) based upon annual increases in the Consumer Price Index.

Patron - Watkins

C SB64

Sales and use tax exemption; United Network For Organ Sharing. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a § 501 (c) (3) corporation organized exclusively to improve the effectiveness of the organ procurement and transplantation system in the United States through maintenance of a computerized data base of potential transplant recipients, a systematic matching of donated organs with recipients, and post transplant follow-up for statistical and research purposes.

Patron - Watkins

C SB105

Sales tax exemption; the Whitman-Walker Clinic, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation meeting the needs of people living with or impacted by HIV and AIDS through health care and support services and working to prevent the spread of HIV through outreach, training programs and seminars.

Patron - Whipple

C SB126

Sales and use tax exemption; The Colonial Williamsburg Foundation. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation promoting preservation of the 18th century capital of the colony of Virginia through historical, research, educational and interpretive activities, and through the reconstruction, restoration and maintenance of historical sites, structures, objects and works of art.

Patron - Norment

C SB134

Sales tax exemption; Atlantic Rural Exposition, Inc. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation (i) promoting the agricultural industry while fostering the appropriate use of land and natural resources and (ii) educating agricultural producers, businesses, the youth of Virginia, and the consuming public by all available means, including holding fairs and exhibitions.

Patron - Stosch

C SB169

Sales and use tax exemption; paging and messaging services companies. Provides a sales and use tax exemption for tangible personal property sold or leased to radio common carriers, as defined in Part 22.99 of Title 47 of the Code of Federal Regulations, providing one-way and/or two-way paging and messaging services (paging services companies).

Patron - Puller

C SB174

Sales and use tax exemption; NTI Institute for Applied Behavioral Science. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation providing educational, training, research and publication services to businesses, government, organizations and the general public in the field of human relations and management.

Patron - Ticer

C SB175

Sales and use tax exemption; the Village Foundation. Provides a sales and use tax exemption from July 1, 2000, through June 30, 2001, to a 501 (c) (3) corporation promoting the social, education, physical and mental well-being of African-American men and boys.

Patron - Ticer

C SB189

Sales and use tax; NISH. Grants a sales and use tax exemption to a federally tax-exempt nonprofit corporation that is organized to promote the welfare and employment of severely handicapped persons.

Patron - Puller

C SB216

Liens on real estate and personal property for unpaid severance taxes. Creates a lien, for the payment of taxes and levies on real and personal property owned by persons engaging in the business of severing coal or gases from the earth. This lien is prior to all other liens, except for liens on real estate for the payment of real estate taxes. The lien covers the real and personal property owned by persons engaged in the business of severing coal or gases, and applies only to real and personal property located in the county or city where such severing takes place.

Patron - Puckett

C SB236

Tax credits; child day-care facilities. Increases the percentage of expenditures made by child day-care facilities eligible for the day-care facility investment tax credit from 25 percent of expenditures to 35 percent of expenditures. The bill also increases the aggregate amount of the tax credit allowed to child day-care facilities from $25,000 to $30,000 and provides that the Department of Taxation may approve in each fiscal year up to $150,000 in day-care facility investment tax credits, which is an increase over the present maximum amount of $100,000. The bill allows small qualified child day-care businesses operating in enterprise zones a tax credit of 70 percent of the taxes due to the Commonwealth in such businesses' second through 10th tax years. Under current law, all small qualified business firms operating in enterprise zones are allowed a tax credit of 60 percent of the taxes due to the Commonwealth in such businesses' second through 10th tax years. The total amount of tax credits per fiscal year available to all small qualified business firms operating in enterprise zones will remain the same at $16 million.

Patron - Miller, Y.B.

C SB334

Individual income taxes; personal exemption and standard deduction amounts. For taxable year 2000, increases the personal exemption for Virginia taxable income purposes from $800 to $1,000 for each personal exemption allowable to the taxpayer for federal income tax purposes. Also, for taxable year 2000, increases the standard deduction for married persons from $5,000 to $6,000, thereby eliminating any "marriage penalty." The standard deduction for single taxpayers remains unchanged at $3,000. For the 2001 taxable year and subsequent taxable years, the $1,000 personal exemption and the standard deduction for individuals and married persons will increase based upon annual increases in the Consumer Price Index.

Patron - Martin

C SB336

Income tax credits for educational expenses and contributions. Establishes nonrefundable income tax credits for tuition and other instructional fees charged by a public or private school and for certain fees and costs incurred in association with home schooling. The maximum amount of the credit is 80 percent of the qualifying expenses incurred per child, or 100 percent if the taxpayer is a member of a household whose combined adjusted gross income does not exceed 185 percent of the federal poverty guideline amount. To qualify for the tax credit for educational expenses, the student for whom the expenses were incurred must be eligible to be enrolled in a public school free of charge, qualify to be claimed as a dependent on the taxpayer's federal tax return, and must not attend a free public school during the period that the expenses were incurred. The maximum amount of the credit for taxpayers who are not in low-income households is capped at $500 for taxable year 2001. In subsequent years, the amount increases by $500 per year until taxable year 2005, when the maximum allowable credit is capped at $2,500. In the case of students enrolled in a qualified school not charging tuition, the credit cannot exceed $550 per child. The legislation also provides an income tax credit for cash donations to a charitable tax-exempt corporation in Virginia that (i) provides financial assistance up to $3,100 per child for the education of children from low-income households and households in which parents lack sufficient tax liability to claim the personal tax credits allowed by this bill, and (ii) expends all of certain cash contributions as grants to cover qualifying educational expenses of such children. Support for home schooling is limited to $550 per child. The maximum amount of the credit starts at $200 per taxpayer for taxable year 2001, and increases in $100 annual increments thereafter until reaching $500 in 2004. Such contributions cannot be designated for the direct benefit of a specific child. Taxpayers cannot claim both types of credits in the same year. Both types of tax credits become effective for taxable years beginning on or after January 1, 2001. The Department of Taxation is required to promulgate regulations to implement these credits, including providing the format for a standardized receipt to be issued by school tuition organizations and qualifying schools.

Patron - Martin

C SB347

Income tax; personal exemption amount. Beginning with the January 1, 2000, taxable year, increases the personal exemption for Virginia taxable income purposes from $800 to $1,200 for each personal exemption allowable to the taxapayer for federal income tax purposes. For taxable years beginning on and after January 1, 2001, the $1,200 personal exemption will increase based upon annual increases in the Consumer Price Index.

Patron - Rerras

C SB393

State Lottery Board; membership. Increases the membership of the State Lottery Board from five to six by providing for the appointment by the Governor of an owner or operator of a retail establishment that sells lottery tickets.

Patron - Martin

C SB397

State recordation tax. Requires that $40 million per year of the money generated by the state recordation tax be allocated to the Virginia Land Conservation Foundation. The allocation will be available only after currently existing allocations of recordation tax revenues are made. This is a recommendation of the Commission on the Future of Virginia's Environment.

Patron - Hanger

C SB427

Individual income tax; tax credit for qualified adoption expenses. Grants a tax credit for qualified adoption expenses paid by individuals for taxable years beginning on and after January 1, 2000. The credit is limited to $3,000 per adoption. The credit may be used for the taxable year in which such qualified adoption expenses have been paid and is limited in a taxable year to the amount of individual income taxes owed to the Commonwealth. Any allowable credit that cannot be used in a particular taxable year may be carried over for credit in the next five taxable years until the total amount of the tax credit has been taken.

Patron - Couric

C SB428

Income tax; employer-provided commuting benefits tax credit. Grants an income tax credit to employers who pay eligible commuting expenses of their employees for taxable years beginning on and after January 1, 2001. Eligible commuting expenses are those costs that cover travel between an employee's residence and place of employment by means of multiple-seating vehicle transportation and mass-transit transportation. The maximum annual credit for commuting expenses is the lesser of $240 per employee or the employer's tax liability for the tax year. Employers may not claim a tax credit for the expenses to the extent he has taken a deduction for such expenses for federal income tax purposes.

Patron - Whipple

C SB444

Income tax; teleworking tax credit. Grants a tax credit to certain qualified employers for eligible costs incurred to provide an employee with the ability to telework, for taxable year 2001. The credit equals 100 percent of the cost of the initial set-up to enable teleworking for an employee who works five or more days weekly. The credit per employee is limited to $2,000 annually. Total credits granted shall not exceed $10,000,000 and total participation shall not exceed 10,000 employees.

Patron - Mims

C SB471

Distribution of recordation taxes to counties and cities. Increases the amount of state recordation taxes distributed annually to counties and cities from $40 million to $111 million. State recordation tax revenues must be used for transportation or public education purposes.

Patron - Puller

C SB476

Additional motor fuels sales tax in Eighth Planning District. Allows an additional motor fuels sales tax of five percent of the sales price in the Eighth Planning District following a majority approval by those voting in an Eighth Planning District referendum to be held on November 7, 2000. Revenues attributable to the additional tax are appropriated to individual transportation projects by the Commonwealth Transportation Board only upon recommendation of the Northern Virginia Transporation Coordinating Council.

Patron - Howell

C SB492

Income tax; earned-income tax credit. Allows a refundable earned-income tax credit for low-income individuals. The amount of the credit is graduated starting at 10 percent of the federal earned-income tax credit for individuals with Virginia earned income of $11,000 or less and decreasing by one percentage point to two percent of the federal earned-income tax credit for individuals with Virginia earned income in excess of $18,000 but not greater than $19,000. The credit will be available for taxable years beginning on and after January 1, 2000.

Patron - Puller

C SB504

Food tax reduction program; Food Tax Reserve Fund. Requires that the Food Tax Reserve Fund be provided for in the general appropriation act.

Patron - Reynolds

C SB574

Virginia Technology Internship Program tax credits. Grants a tax credit to employers in an amount equal to up to 50 percent of all wages paid to an eligible student intern for services performed in conjunction with an eligible information technology internship. The amount of the credit per eligible student intern shall not exceed $2,000. The total amount of such tax credits shall not exceed $2,000,000. In addition, an employer is allowed a credit of $1,000 per teacher or guidance counselor to whom the employer provides an eligible information technology training course. The total amount of such tax credits shall not exceed $500,000. Both credits are available for taxable year 2001.

Patron - Schrock

C SB698

Individual income tax; subtractions from taxable income for victims of Nazi persecution. Provides a subtraction from individual income taxes beginning in taxable year 2000 for income relating to (i) the return or replacement of assets stolen from victims of Nazi persecution; and (ii) payments to compensate an individual forced into labor against his will, under the threat of death, during World War II and its prelude and direct aftermath.

Patron - Ticer