Legislation

Title: Sales and Use Tax - Vendor Collection Credit - Job Training
Sponsored by: Senators Guzzone, Cassilly, Elfreth, Griffith, Hayes, King, Peters, Rosapepe, Washington, and Zucker
Status: In the House - First Reading Ways and Means
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Authorizing certain vendors who are qualified job training organizations to claim a credit for the expense of collecting and paying the sales and use tax; prohibiting, for any calendar year, the total amount of credits a vendor may claim from exceeding $250,000; requiring a vendor to be certified as a qualified job training organization before claiming a certain credit; authorizing a vendor to submit an application to the Secretary of Labor to be certified as a qualified job training organization; etc.

Committees

Original:: Budget and Taxation

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB0594

Introduced in a prior session as: SB0668 Session: 2019 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2020

History

Legislation History
Chamber Senate Calendar Date 1/27/2020 Legislative Date 1/27/2020 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Vendor Collection Credit - Job Training Proceedings
Chamber Senate Calendar Date 1/29/2020 Legislative Date 1/29/2020 Action Hearing 2/12 at 2:00 p.m. Proceedings
Chamber Senate Calendar Date 2/10/2020 Legislative Date 2/10/2020 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 2/10/2020 Legislative Date 2/10/2020 Action Hearing 2/12 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/13/2020 Legislative Date 3/13/2020 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/13/2020 Legislative Date 3/08/2020 Action Favorable with Amendments {249539/1 Adopted Proceedings 47A
Chamber Senate Calendar Date 3/13/2020 Legislative Date 3/08/2020 Action Second Reading Passed with Amendments Proceedings 47A
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Vendor Collection Credit - Job Training Proceedings
Chamber Senate Calendar Date 3/15/2020 Legislative Date 3/10/2020 Action Third Reading Passed (45-0) Proceedings 49
Chamber House Calendar Date 3/15/2020 Legislative Date 3/12/2020 Action Referred Ways and Means Proceedings 49

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/27/2020	1/27/2020	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Vendor Collection Credit - Job Training
Senate	1/29/2020	1/29/2020	Hearing 2/12 at 2:00 p.m.
Senate	2/10/2020	2/10/2020	Hearing canceled
Senate	2/10/2020	2/10/2020	Hearing 2/12 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation
Senate	3/13/2020	3/13/2020	Favorable with Amendments Report by Budget and Taxation
Senate	3/13/2020	3/08/2020	Favorable with Amendments {249539/1 Adopted	47A
Senate	3/13/2020	3/08/2020	Second Reading Passed with Amendments	47A
			Text - Third - Sales and Use Tax - Vendor Collection Credit - Job Training
Senate	3/15/2020	3/10/2020	Third Reading Passed (45-0)	49
House	3/15/2020	3/12/2020	Referred Ways and Means	49

File Code

Subjects

Statutes