RichmondSunlight

HB222

2023 House

HB222

Failed

Taxes; installment agreements for payment.

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Summary

Installment agreements for payment of taxes. Requires the Tax Commissioner to offer to enter into an installment agreement with any individual taxpayer under which the taxpayer may satisfy his entire tax liability over a payment term of up to five years. The bill maintains the current law for all other taxes whereby the Tax Commissioner may enter into a written agreement with any taxpayer under which such taxpayer is allowed to satisfy his entire tax liability in installment payments if the Tax Commissioner determines that such agreement will facilitate collection. The bill also removes the power under which the Tax Commissioner may alter, modify, or terminate an installment agreement if it is determined that the financial condition of the taxpayer has significantly changed or if the taxpayer fails to provide a financial condition update upon request.

Full Text


HOUSE BILL NO. 222
House Amendments in [ ] -- February 10, 2022
A BILL to amend and reenact § 58.1-1817 of the Code of Virginia, relating to installment agreements for payment of taxes.
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Patron Prior to Engrossment--Delegate Coyner
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Referred to Committee on Finance
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Be it enacted by the General Assembly of Virginia:

1. That § 58.1-1817 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-1817. Installment agreements for the payment of taxes.

A. [ ] Tax Commissioner is authorized to enter into a written agreement with any taxpayer [ ] under which such taxpayer is allowed to satisfy his tax liability in installment payments, if the Tax Commissioner determines such an agreement will facilitate collection.

B. Except as otherwise provided in this section, any agreement entered into by the Tax Commissioner under subsection A shall remain in effect for the term of the agreement [ ] .

The Tax Commissioner may terminate any installment agreement if:

1. Information which the taxpayer provided prior to the date such agreement was entered into was inaccurate or incomplete; or

2. The Tax Commissioner determines that the collection of any tax to which an agreement relates is in jeopardy.

C.

The Tax Commissioner may alter, modify, or terminate an installment agreement in the case of the failure of the taxpayer:

1. To pay any installment at the time it is due;

2. To pay any other tax liability at the time it is due;

or

To file with the Department any required tax or information return during the time period such agreement is in effect.

The Tax Commissioner may alter, modify, or terminate an installment agreement under other exceptional circumstances as he deems appropriate.

Bill Details

Status
failed committee
Outcome
failed
Introduced
2022-12-12
Patron
Del. Carrie Coyner (R-Chesterfield)
Party
R
District
75
Committee
Finance and Appropriations
Copatrons
0
Words
584
Citation
https://www.richmondsunlight.com/bill/2023/hb222/

Status History

status: Left in Finance and Appropriations
translation: failed committee
date: 11/21/2022
date_raw: 2022-11-21
lis_vote_id: S05V0002
vote_count:
status: Continued to 2023 in Finance and Appropriations (12-Y 3-N 1-A)
translation:
date: 03/01/2022
date_raw: 2022-03-01
lis_vote_id: S05C0369
vote_count: 15
status: Impact statement from TAX (HB222E)
translation:
date: 02/15/2022
date_raw: 2022-02-15
lis_vote_id:
vote_count:
status: Referred to Committee on Finance and Appropriations
translation: in committee
date: 02/14/2022
date_raw: 2022-02-14
lis_vote_id:
vote_count:
status: Constitutional reading dispensed
translation:
date: 02/14/2022
date_raw: 2022-02-14
lis_vote_id:
vote_count:
status: VOTE: Passage (99-Y 0-N)
translation:
date: 02/11/2022
date_raw: 2022-02-11
lis_vote_id: HC0654
vote_count: 100
status: Read third time and passed House BLOCK VOTE (99-Y 0-N)
translation: passed house
date: 02/11/2022
date_raw: 2022-02-11
lis_vote_id:
vote_count:
status: Printed as engrossed 22100231D-E
translation:
date: 02/10/2022
date_raw: 2022-02-10
lis_vote_id:
vote_count:
status: Engrossed by House as amended HB222E
translation:
date: 02/10/2022
date_raw: 2022-02-10
lis_vote_id:
vote_count:
status: Committee amendments agreed to
translation:
date: 02/10/2022
date_raw: 2022-02-10
lis_vote_id:
vote_count:
status: Read second time
translation:
date: 02/10/2022
date_raw: 2022-02-10
lis_vote_id:
vote_count:
status: Read first time
translation:
date: 02/09/2022
date_raw: 2022-02-09
lis_vote_id:
vote_count:
status: Reported from Finance with amendment(s) (21-Y 0-N)
translation: passed committee
date: 02/07/2022
date_raw: 2022-02-07
lis_vote_id: H10C0051
vote_count: 22
status: House committee, floor amendments and substitutes offered
translation:
date: 02/07/2022
date_raw: 2022-02-07
lis_vote_id:
vote_count:
status: Subcommittee recommends reporting with amendments (9-Y 0-N)
translation: passed subcommittee
date: 02/07/2022
date_raw: 2022-02-07
lis_vote_id: H1001C0035
vote_count:
status: House subcommittee amendments and substitutes offered
translation:
date: 02/07/2022
date_raw: 2022-02-07
lis_vote_id:
vote_count:
status: Impact statement from TAX (HB222)
translation:
date: 02/04/2022
date_raw: 2022-02-04
lis_vote_id:
vote_count:
status: Assigned Finance sub: Subcommittee #1
translation: in subcommittee
date: 01/19/2022
date_raw: 2022-01-19
lis_vote_id:
vote_count:
status: Referred to Committee on Finance
translation: in committee
date: 01/10/2022
date_raw: 2022-01-10
lis_vote_id:
vote_count:
status: Prefiled and ordered printed; offered 01/12/22 22100231D
translation: introduced
date: 01/10/2022
date_raw: 2022-01-10
lis_vote_id:
vote_count:

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[
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]