Taxes; installment agreements for payment.
Do you support it?
Want to know if it passes?
We'll email you when HB 222 moves — a committee vote, a floor vote, or a signature. Nothing else.
Free forever · unsubscribe in one click.
Your answer was recorded either way.
Which district are you in?
Your ZIP is all we need to match you to your own representatives — so we can tell you how they voted on HB 222.
You're tracking HB 222
We'll email you the moment it moves.
HB 222 — Taxes; installment agreements for payment.
Last action — Continued to 2023 in Finance and Appropriations (12-Y 3-N 1-A)
No card. One bill, free forever — alerts when it moves.
-
✓Introduced
-
✓In Committee
-
3Passed House of Delegates
-
4Passed Senate
-
5To Executive
-
6Enacted
This bill died with 2022 Regular Session. It reached “Passed House of Delegates” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Summary
Installment agreements for payment of taxes. Requires the Tax Commissioner to offer to enter into an installment agreement with any individual taxpayer under which the taxpayer may satisfy his entire tax liability over a payment term of up to five years. The bill maintains the current law for all other taxes whereby the Tax Commissioner may enter into a written agreement with any taxpayer under which such taxpayer is allowed to satisfy his entire tax liability in installment payments if the Tax Commissioner determines that such agreement will facilitate collection. The bill also removes the power under which the Tax Commissioner may alter, modify, or terminate an installment agreement if it is determined that the financial condition of the taxpayer has significantly changed or if the taxpayer fails to provide a financial condition update upon request.
Bill Text
What changed in the latest version
34 added · 35 removedPlain-language change summary
The amendments to HB 222 update the language regarding installment agreements for tax payments. Notably, the bill now clarifies that the Tax Commissioner can enter into these agreements with any taxpayer, not just those filing specific types of tax returns. This change is important because it expands options for taxpayers who may need flexibility in paying their taxes, potentially easing financial burdens for more individuals and businesses.
SESSION INTRODUCEDENGROSSED 22100231D I HOUSE BILL NO.
222 NHouse OfferedAmendments Januaryin 12,[ ] –– February 10, 2022 A BILLBfor topayment amendof andtaxes.act reenact § 58.1-1817 of the Code of Virginia, relating to installment agreements for–––––––––– paymentPatron Prior to Engrossment––Delegate Coyner –––––––––– Referred to Committee on Finance E –––––––––– Be it enacted by the General Assembly of taxes.Virginia:
RN –––––––––– Patron––Coyner O –––––––––– D Referred to Committee on Finance –––––––––– U 1.
That § 58.1-181758.1-1817. of the Code of Virginia is amended and reenacted as follows:
CInstallment §agreements 58.1-1817.for the payment of taxes.cted as follows:
InstallmentG agreementsA. for the payment of taxes.
E A.
[ The Except as specified in subdivision 2, the ] Tax Commissioner is authorized to enterenRer into a written agreement with any taxpayer [ filing a return for taxes imposed under Article 10 of Chapter 3 (§58.1-400(§ 58.1-400 et seq.) ] under which such D taxpayer is allowed to satisfy his tax liability in installment payments, if the Tax Commissioner determines such an agreement will facilitate collection.
S 2.
The Tax Commissioner is required to offer to enter into a written agreement with any taxpayer taxpayerfiling isa allowedreturn tofor satisfytaxes hisimposed taxunder liabilityArticle in2 installmentof paymentsChapter over3 a(§ payment58.1-320 periodet ofseq.) upunder towhichSsuch five years on petition by the taxpayer, if the Tax Commissioner determines such an agreement will up to facilitate collection.
Except as otherwise provided in this section, any agreement entered into by the Tax HD Commissioner under subsection A shall remain in effect for the term of the agreement,agreement [ , not to ex2eedexceed five years.years ] .
inaccurate1. or incomplete;
ortaxpayerInformation which the taxpayer provided prior to the date such agreement was entered into was 2.ina2.
H C.
If the Tax Commissioner makes a determination that the financial condition of a taxpayer who has entered into an installment agreement under this section has significantly changed, the Tax 2 Commissioner may alter, modify, or terminate such agreement.
Such action may be taken only if (i)(E) notice of the action is provided to the taxpayer no later than thirty days prior to the date of such action financialand condition(ii) ofsuch notice includes the taxpayerreasons haswhy occurred.the Tax Commissioner believes a significant change in the finD.
The Tax Commissioner believesmay aalter, significantmodify, changeor terminate an installment agreement in the 36case D.of 37 the failure of the taxpayer:
The38 Tax1. Commissioner may alter, modify, or terminate an installment agreement in the case of / 37 the failure of the taxpayer:
/ 38 1.
/ 39 2.
40 3.
To file with the Department any required tax or information return during the time period such agrE.D.agreement is in effect.
The Tax Commissioner may alter, modify, or terminate an installment agreement under other exceptional circumstances as he deems appropriate.
terminate an installment agreement under other
View plain text versions (2)
- Engrossed Printed as engrossed 22100231D-E Current pdf February 10, 2022
- Prefiled Prefiled and ordered printed; offered 01/12/22 22100231D pdf January 10, 2022
Action History
-
Continued to 2023 in Finance and Appropriations (12-Y 3-N 1-A)
-
Impact statement from TAX (HB222E)
-
Referred to Committee on Finance and Appropriations
-
Constitutional reading dispensed
-
VOTE: Passage (99-Y 0-N)
-
Read third time and passed House BLOCK VOTE (99-Y 0-N)
-
Printed as engrossed 22100231D-E
-
Engrossed by House as amended HB222E
-
Committee amendments agreed to
-
Read second time
-
Read first time
-
Reported from Finance with amendment(s) (21-Y 0-N)
-
House committee, floor amendments and substitutes offered
-
Subcommittee recommends reporting with amendments (9-Y 0-N)
-
House subcommittee amendments and substitutes offered
-
Impact statement from TAX (HB222)
-
Assigned Finance sub: Subcommittee #1
-
Referred to Committee on Finance
-
Prefiled and ordered printed; offered 01/12/22 22100231D
Sponsors
- Carrie E. Coyner · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 147 not signed on · 3 voted No
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (147)
147 members have not signed on to this bill.
Show all 147 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 12 | 3 | 0 | 1 |
| Total | 12 | 3 | 0 | 1 |
| % of votes cast | 75% | 19% | 0% | 6% |
How each member voted (16)
| Member | Party | Vote |
|---|---|---|
| McClellan, Jennifer L. | — | Yea |
| Barker, George L. | — | Yea |
| David W. Marsden | — | Yea |
| Ebbin, Adam P. | — | Nay |
| Edwards, John S. | — | Yea |
| Hanger, Emmett W., Jr. | — | Yea |
| Howell, Janet D. | — | Yea |
| L. Louise Lucas | — | Yea |
| Mamie E. Locke | — | Yea |
| Newman, Stephen D. | — | Nay |
| Norment, Thomas K., Jr. | — | Not Voting |
| Petersen, J. Chapman | — | Yea |
| R. Creigh Deeds | — | Yea |
| Ruff, Frank M., Jr. | — | Nay |
| Saslaw, Richard L. | — | Yea |
| Vogel, Jill Holtzman | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 98 | 0 | 0 | 1 |
| Total | 98 | 0 | 0 | 1 |
| % of votes cast | 99% | 0% | 0% | 1% |
How each member voted (99)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 21 | 0 | 0 | 1 |
| Total | 21 | 0 | 0 | 1 |
| % of votes cast | 95% | 0% | 0% | 5% |
How each member voted (22)
| Member | Party | Vote |
|---|---|---|
| Bill Wiley | — | Yea |
| Byron, Kathy J. | — | Yea |
| Campbell, Ronnie R. | — | Yea |
| Chris S. Runion | — | Yea |
| Don Scott | — | Yea |
| Elizabeth B. Bennett-Parker | — | Yea |
| Fowler, Hyland F."Buddy," Jr. | — | Yea |
| Freitas, Nicholas J. | — | Not Voting |
| Hudson, Sally L. | — | Yea |
| Joseph P. McNamara | — | Yea |
| Keam, Mark L. | — | Yea |
| Marcus B. Simon | — | Yea |
| Mundon King, Candi | — | Yea |
| Murphy, Kathleen | — | Yea |
| Orrock, Robert D., Sr. | — | Yea |
| R. Lee Ware | — | Yea |
| Richard C. "Rip" Sullivan, Jr. | — | Yea |
| Robinson, Roxann L. | — | Yea |
| Rodney T. Willett | — | Yea |
| Tara A. Durant | — | Yea |
| Vivian E. Watts | — | Yea |
| Wendell S. Walker | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 9 | 0 | 0 | 0 |
| Total | 9 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (9)
| Member | Party | Vote |
|---|---|---|
| Byron, Kathy J. | — | Yea |
| Joseph P. McNamara | — | Yea |
| Mundon King, Candi | — | Yea |
| R. Lee Ware | — | Yea |
| Richard C. "Rip" Sullivan, Jr. | — | Yea |
| Robinson, Roxann L. | — | Yea |
| Tara A. Durant | — | Yea |
| Vivian E. Watts | — | Yea |
| Wendell S. Walker | — | Yea |
Subjects
Frequently asked questions
- What does HB 222 do?
- Installment agreements for payment of taxes. Requires the Tax Commissioner to offer to enter into an installment agreement with any individual taxpayer under which the taxpayer may satisfy his entire tax liability over a payment term of up to five years. The bill maintains the current law for all other taxes whereby the Tax Commissioner may enter into a written agreement with any taxpayer under which such taxpayer is allowed to satisfy his entire tax liability in installment payments if the Tax Commissioner determines that such agreement will facilitate collection. The bill also removes the power under which the Tax Commissioner may alter, modify, or terminate an installment agreement if it is determined that the financial condition of the taxpayer has significantly changed or if the taxpayer fails to provide a financial condition update upon request.
- Who sponsors HB 222?
- HB 222 is sponsored by Coyner, Carrie E..
- What is the current status of HB 222?
- This bill died with 2022 Regular Session. It reached “Passed House of Delegates” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track HB 222?
- Track HB 222 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on HB 222
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of HB 222
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →