Income tax, state; creation of currently not collectible status.
Summary
Individual income taxes; creation of currently not collectible status. Directs the Department of Taxation to create a form through which taxpayers may file for currently not collectible status and specifies that corporations, partnerships, and limited liability companies shall be ineligible for such status. The bill provides that the Department shall place an applicant into such status upon a finding that the collection of income taxes from such applicant would create or exacerbate an undue hardship for such applicant. Such applicant shall reapply for such status annually. This bill incorporates HB 2667 and has a delayed effective date of July 1, 2026.
Bill status
passed
3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Jan 2025
House of Delegates Passage
Jan 2025
Senate Passage
Governor
Introduced Jan 10, 2025
Last action Feb 11, 2025
Maddy AI version diff · 3 comparisons
What changed between versions
Finance Subcommittee Substitute
→
Finance Substitute
·
1 edit
MINOR
The bill was reformatted from a plain text version to a properly formatted legislative document with line numbers and proper spacing. The substantive content of the bill remains unchanged, including the new 'currently not collectible' status for taxpayers facing undue hardship.
TECHNICAL
The document was reformatted from a plain text version to include proper line numbers, spacing, and formatting consistent with official legislative documents.
Floor votes · House of Delegates Jan 28, 2025
How they voted
52–47
Passed · 1 other
Total votes 100
Jan 28, 2025
D
Democratic51
100% Yea
R
Republican49
95% Nay
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
17
Key actions
2
Committee
4
Jan 29, 2025
Committee
Referred to Committee on Finance and Appropriations
upper
Jan 28, 2025
Lower · Passed
Read third time and passed House (52-Y 47-N)
lower
Jan 22, 2025
Lower · Passed
Reported from Finance with substitute (12-Y 10-N)
lower
Jan 20, 2025
Committee
Assigned Finance sub: Subcommittee #2
lower
Jan 10, 2025
Committee
Referred to Committee on Finance
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Nadarius Clark
DDemocratic
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