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SB 224 VA
Passed One Chamber

Tax administration; award for tax underpayment detection assistance.

VA · session 2026 · Senate · bill

A state bill is a proposed law in a state legislature — separate from the U.S. Congress. Learn more →

Introduced Jan 10, 2026

Latest action (Mar 4, 2026) Tabled in Appropriations (22-Y 0-N)

Summary

Tax administration; award for tax underpayment detection assistance. Authorizes the Tax Commissioner to award monetary compensation to individuals who provide information that assists the Department of Taxation in the successful collection of delinquent state taxes owed by other individual or business taxpayers. The bill provides that such awards may be given only if (i) the underpaying individual taxpayer's gross income exceeds $100,000 or the underpaying business taxpayer's gross income exceeds $500,000 and (ii) the amount in question exceeds $50,000.

Sponsor (1)

Action history (23)

  1. Jan 10, 2026 Prefiled and ordered printed; Offered 01-14-2026 26100617D · upper
  2. Jan 10, 2026 Referred to Committee on Finance and Appropriations · upper
  3. Jan 24, 2026 Fiscal Impact statement From TAX (1/24/2026 7:23 pm) · upper
  4. Feb 5, 2026 Reported from Finance and Appropriations with substitute (14-Y 0-N 1-A) · upper
  5. Feb 9, 2026 Committee substitute printed 26107398D-S1 · upper
  6. Feb 9, 2026 Rules suspended · upper
  7. Feb 9, 2026 Constitutional reading dispensed (on 1st reading) (40-Y 0-N 0-A) · upper
  8. Feb 9, 2026 Passed by for the day (Voice Vote) · upper
  9. Feb 9, 2026 Passed by for the day · upper
  10. Feb 10, 2026 Read second time · upper
  11. Feb 10, 2026 Finance and Appropriations Substitute agreed to · upper
  12. Feb 10, 2026 Engrossed by Senate - committee substitute (Voice Vote) · upper
  13. Feb 11, 2026 Read third time and passed Senate (23-Y 15-N 0-A) · upper
  14. Feb 17, 2026 Placed on Calendar · lower
  15. Feb 17, 2026 Read first time · lower
  16. Feb 17, 2026 Referred to Committee on Finance · lower
  17. Feb 17, 2026 Fiscal Impact statement From TAX (2/17/2026 7:31 pm) · upper
  18. Feb 20, 2026 Assigned HFIN sub: Subcommittee #1 · lower
  19. Feb 23, 2026 Subcommittee recommends reporting with substitute and referring to Appropriations (11-Y 0-N) · lower
  20. Feb 25, 2026 Reported from Finance with substitute and referred to Appropriations (21-Y 0-N) · lower
  21. Feb 26, 2026 Assigned HAPP sub: General Government and Capital Outlay · lower
  22. Feb 26, 2026 Committee substitute printed 26108460D-H1 · lower
  23. Mar 4, 2026 Tabled in Appropriations (22-Y 0-N) · lower

Text versions (8)

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

  • Finance Substitute · PDF
  • Finance Substitute · HTML
  • Subcommittee #1 Subcommittee Substitute · PDF
  • Subcommittee #1 Subcommittee Substitute · HTML
  • Finance and Appropriations Substitute · PDF
  • Finance and Appropriations Substitute · HTML
  • Introduced · PDF
  • Introduced · HTML

Full text

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Data from OpenStates. View on OpenStates →