2023 Regular Session • Virginia Legislature
SB1349: Internet root infrastructure providers; taxation of corporations, apportionment.
Legislative Summary
Taxation of corporations; apportionment; Internet root infrastructure providers. Provides that Internet root infrastructure providers, defined in the bill, that meet certain criteria and choose to enter into a memorandum of understanding with the Virginia Economic Development Partnership Authority may use a hybrid sales factor in their income apportionment calculations when filing Virginia corporate income tax returns. The bill is effective for taxable years beginning on and after January 1, 2023, provided that the provider and the Authority enter into an MOU no later than December 1, 2023.
Bill History
1/11/2023
Prefiled and ordered printed; offered 01/11/23 23103193D
Senate
1/11/2023
Referred to Committee on Finance and Appropriations
Senate
2/2/2023
Committee substitute printed 23105249D-S1
Senate
2/2/2023
Reported from Finance and Appropriations with substitute (16-Y 0-N)
Senate
2/3/2023
Constitutional reading dispensed (38-Y 0-N)
Senate
2/6/2023
Read second time
Senate
2/6/2023
Reading of substitute waived
Senate
2/6/2023
Committee substitute agreed to 23105249D-S1
Senate
2/6/2023
Engrossed by Senate - committee substitute SB1349S1
Senate
2/6/2023
Constitutional reading dispensed (39-Y 0-N)
Senate
2/6/2023
Passed Senate (39-Y 0-N)
Senate
2/8/2023
Placed on Calendar
House of Delegates
2/8/2023
Read first time
House of Delegates
2/8/2023
Referred to Committee on Appropriations
House of Delegates
2/10/2023
Assigned App. sub: Commerce Agriculture & Natural Resources
House of Delegates
2/13/2023
Reported from Appropriations with substitute (21-Y 0-N)
House of Delegates
2/13/2023
Committee substitute printed 23106558D-H1
House of Delegates
2/14/2023
Read second time
House of Delegates
2/15/2023
Read third time
House of Delegates
2/15/2023
Committee substitute agreed to 23106558D-H1
House of Delegates
2/15/2023
Engrossed by House - committee substitute SB1349H1
House of Delegates
2/15/2023
Passed House with substitute BLOCK VOTE (98-Y 0-N)
House of Delegates
2/15/2023
VOTE: Block Vote Passage (98-Y 0-N)
House of Delegates
2/15/2023
House substitute rejected by Senate (1-Y 39-N)
Senate
2/15/2023
House insisted on substitute
House of Delegates
2/15/2023
House requested conference committee
House of Delegates
2/15/2023
Senate acceded to request (40-Y 0-N)
Senate
2/15/2023
Conferees appointed by Senate
Senate
2/15/2023
Senators: Barker, Howell, Vogel
Senate
2/15/2023
Conferees appointed by House
House of Delegates
2/15/2023
Delegates: Ware, Davis, Sickles
House of Delegates
2/23/2023
Conference: Amended by conference committee
2/23/2023
Conference substitute printed 23107202D-S2
Senate
2/24/2023
Passed by temporarily
Senate
2/24/2023
Conference report agreed to by Senate (40-Y 0-N)
Senate
2/24/2023
Conference report agreed to by House (92-Y 1-N)
House of Delegates
2/24/2023
VOTE: Adoption (92-Y 1-N)
House of Delegates
3/7/2023
Enrolled
Senate
3/7/2023
Bill text as passed Senate and House (SB1349ER)
Senate
3/8/2023
Signed by President
Senate
3/8/2023
Signed by Speaker
House of Delegates
3/13/2023
Enrolled Bill Communicated to Governor on March 13, 2023
Senate
3/13/2023
Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
3/23/2023
Governor: Approved by Governor-Chapter 406 (effective - see bill)
3/23/2023
Governor: Acts of Assembly Chapter text (CHAP0406)
Amendments
Conference amendments
Conference amendments
2/23/2023Not Adopted
Substitute for SB1349 for S-Finance and Appropriations
Substitute for SB1349 for S-Finance and Appropriations
2/2/2023Not Adopted
Roll Call Votes
House: VOTE: Adoption (92-Y 1-N)
2/24/2023
92
Yea
1
Nay
0
Not Voting
7
Absent
Result: PASSED
Senate: Conference report agreed to by Senate (40-Y 0-N)
2/24/2023
40
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate: Senate acceded to request (40-Y 0-N)
2/15/2023
40
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
House: VOTE: Block Vote Passage (98-Y 0-N)
2/15/2023
98
Yea
0
Nay
0
Not Voting
2
Absent
Result: PASSED
Senate: House substitute rejected by Senate (1-Y 39-N)
2/15/2023
1
Yea
39
Nay
0
Not Voting
0
Absent
Result: FAILED
House: Reported from Appropriations with substitute (21-Y 0-N)
2/13/2023
21
Yea
0
Nay
0
Not Voting
1
Absent
Result: PASSED
Senate: Passed Senate (39-Y 0-N)
2/6/2023
39
Yea
0
Nay
0
Not Voting
1
Absent
Result: PASSED
Senate: Constitutional reading dispensed (39-Y 0-N)
2/6/2023
39
Yea
0
Nay
0
Not Voting
1
Absent
Result: PASSED
Senate: Constitutional reading dispensed (38-Y 0-N)
2/3/2023
38
Yea
0
Nay
0
Not Voting
2
Absent
Result: PASSED
Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N)
2/2/2023
16
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Status Information
Current Status
Passed(3/23/2023)
Chamber
Senate
Sine DiePrior Session
Sponsors
Democrat: 1
Primary Sponsor
George Barker
Democrat