2017 Session

Budget Amendments - HB1500 (Committee Approved)

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Exclude from Tax Amnesty Eligibility Funds Owed Due to Final Court Orders (language only)

Item 3-5.17 #2h

Item 3-5.17 #2h

Adjustments and Modifications to Tax Collections
Virginia Tax Amnesty Program


Page 531, after line 50, insert:

"d. No taxpayer shall be eligible to participate in the Program with respect to any tax liability if it is attributable to an issue that is the subject of a decision of a Virginia court rendered on or after January 1, 2016 pertaining to § 58.1-402(B)(8)(a), Code of Virginia."


(This amendment ensures that in instances where tax payments are being withheld pending litigation, that if the Commonwealth prevails in such proceedings, the taxpayer is not eligible for a reduced payment simply because of the timing of the Amnesty program.)