Eliminating accelerated tax payment requirements
SB 615 eliminates a requirement for certain taxpayers to pay state taxes earlier than the standard deadline. The bill repeals the specific provision that mandated accelerated payments, allowing affected taxpayers to follow the regular payment schedule instead. This change directly impacts businesses and individuals who previously faced early payment obligations under the repealed rule. Now effective as Chapter 224 of the 2025 regular session, the law removes this administrative requirement without altering tax rates or filing deadlines.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2025
Committee Review
Apr 2025
Senate Passage
Mar 2025
House of Delegates Passage
Apr 2025
Signed into Law
Aug 2025
Introduced Feb 27, 2025
Signed Aug 8, 2025
Maddy AI version diff · 1 comparison
What changed between versions
Introduced Version
→
Enrolled Version
·
3 edits
·
Apr 24, 2025
MINOR
This bill eliminates an accelerated tax payment requirement that forced large businesses to pay taxes early in June. The change removes the obligation for taxpayers with high monthly tax payments to remit a portion of their tax liability by June 20, allowing them to follow the standard monthly payment schedule instead. This provides cash flow relief to businesses that previously had to make advance payments.
Scope change
The accelerated payment requirement applies to taxpayers whose average monthly tax payments exceed $100,000 across sales tax, use tax, and income tax withholding. The change affects businesses meeting this threshold that were previously required to make early payments.
REQUIREMENT
Eliminated the requirement for taxpayers to remit tax attributable to the first 15 days of June by June 20, removing the accelerated payment schedule for high-volume taxpayers.
Repealed the accelerated payment provisions in three separate tax articles (sales tax, use tax, and income tax withholding) that previously required early tax payments for businesses with high tax liabilities.
TIMELINE
Removed the effective date provision that stated the accelerated payment provisions would no longer have force or effect upon passage, as the entire accelerated payment requirement is being repealed.
Floor votes · Senate Mar 21, 2025 · House of Delegates Apr 7, 2025
How they voted
33–0
Passed
Total votes 33
Mar 21, 2025
D
Democratic2
100% Yea
R
Republican31
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
34
Key actions
7
Committee
5
Apr 24, 2025
Signed into law
Approved by Governor 4/24/2025
upper
Apr 12, 2025
Signed into law
Approved by Governor 4/24/2025 - House Journal
lower
Apr 12, 2025
Signed into law
Approved by Governor 4/24/2025 - Senate Journal
upper
Apr 7, 2025
Lower · Passed
Passed House (Roll No. 402)
lower
Apr 2, 2025
Lower · Passed
Do pass
lower
Mar 24, 2025
Committee
To House Finance
lower
Mar 24, 2025
Committee
To Finance
lower
Mar 24, 2025
Introduced
Introduced in House
lower
Mar 21, 2025
Upper · Passed
Passed Senate (Roll No. 148)
upper
Mar 18, 2025
Upper · Passed
Reported do pass
upper
Feb 27, 2025
Introduced
Introduced in Senate
upper
Feb 27, 2025
Committee
To Finance
upper
0 primary · 1 co-sponsor
Sponsors
No sponsor information available.
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