Virginia · 2025 Regular Session · Bill
HB 2549: Income tax, state; creation of currently not collectible status.
Passed one chamber Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 2549 is a bill introduced in the Virginia House on January 10, 2025. According to its official title, it concerns: Income tax, state; creation of currently not collectible status. Primary sponsor: Nadarius Clark (Democratic). Most recent recorded action (February 11, 2025): Passed by indefinitely in Finance and Appropriations with letter (15-Y 0-N).
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
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.
Sponsors
Sponsors by party (alphabetical): Democratic 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Nadarius Clark | Primary sponsor | Democratic | House | 84 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Passed by indefinitely in Finance and Appropriations with letter (15-Y 0-N)
- Impact statement from TAX (HB2549)
- Referred to Committee on Finance and Appropriations
- Constitutional reading dispensed (on 1st reading)
- Read third time and passed House (52-Y 47-N)
- Engrossed by House - committee substitute
- Finance Substitute agreed to
- Read second time
- Read first time
- Committee substitute printed 25105778D-H1
- Incorporates HB2667(Taylor)
- Reported from Finance with substitute (12-Y 10-N)
Showing 12 most recent of 17 actions. Full history