Virginia 2023 Regular Session Status: Enacted

HB 2178 — Green and alternative energy job creation tax credit; clarifies definition of 'green job.'

Last action — Acts of Assembly Chapter text (CHAP0509)

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House of Delegates
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 11, 2023. Enacted.

Signed by Governor Glenn Youngkin (Republican) on March 24, 2023.

Prognosis

Advancing 38% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Failed a recorded vote

    Failed 10 recorded votes so far — a real headwind.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

50 added · 49 removed

Plain-language change summary

The updated bill HB 2178 makes a few key adjustments to the green job creation tax credit in Virginia. Most notably, it specifies that the tax credit will only begin to be available for jobs that have been continuously filled for the entire taxable year, rather than just when a job is filled for at least one year. Additionally, the definition of what constitutes a "green job" remains focused on renewable energy industries, ensuring that the credit supports jobs in those sectors. These changes are important because they clarify when businesses can claim the credit, which may encourage them to create stable jobs in the green energy field.

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SESSION ENROLLED VIRGINIA ACTS OF ASSEMBLY –– CHAPTER E An Act to amend and reenact § 58.1-439.12:05 of the Code of Virginia, relating to green job creation tax credit.
VIRGINIA ACTS OF ASSEMBLY -- 2023 SESSION CHAPTER 509 An Act to amend and reenact § 58.1-439.12:05 of the Code of Virginia, relating to green job creation tax credit.
R O [H 2178] Approved L L 1.
[H 2178] Approved March 24, 2023 Be it enacted by the General Assembly of Virginia:
1.
E A.
A.
The credit shall be first allowed for the taxable year in which the job has been filled for at least one year and for each of the four taxpayer qualifying under this section shall be allowed the credit for up to 350 green jobs.le year.
The credit shall be first allowed succeeding taxable years provided the job is continuously filled during the respective taxable year.
Each B.
Each taxpayer qualifying under this section shall be allowed the credit for up to 350 green jobs.
B.
H "Green job" means employment in industries relating to the field of renewable, alternative energies, including the manufacture and operation of products used to generate electricity and other form1 of energy from alternative sources that include hydrogen and fuel cell technology, landfill gas, m8thane extracted in Planning District 2, geothermal heating systems, solar heating systems, hydropowerR systems, wind systems, and biomass and biofuel systems.
"Green job" means employment in industries relating to the field of renewable, alternative energies, including the manufacture and operation of products used to generate electricity and other forms of energy from alternative sources that include hydrogen and fuel cell technology, landfill gas, methane extracted in Planning District 2, geothermal heating systems, solar heating systems, hydropower systems, wind systems, and biomass and biofuel systems.
The Secretary of Commerce and Trade shall post them on his website.tion and list of jobs that qualify for the credit provided in this section and shall "Job" means employment of an indefinite duration of an individual whose primary work activity is related directly to the field of renewable, alternative energies and for which the standard fringe benefits are paid by the taxpayer, requiring a minimum of either (i) 35 hours of an employee's time per week for the entire normal year of such taxpayer's operations, which "normal year" must consist of at least 48 weeks, or (ii) 1,680 hours per year.
The Secretary of Commerce and Trade shall develop a detailed definition and list of jobs that qualify for the credit provided in this section and shall post them on his website.
"Job" means employment of an indefinite duration of an individual whose primary work activity is related directly to the field of renewable, alternative energies and for which the standard fringe benefits are paid by the taxpayer, requiring a minimum of either (i) 35 hours of an employee's time per week for the entire normal year of such taxpayer's operations, which "normal year" must consist of at least 48 weeks, or (ii) 1,680 hours per year.
job was created by the taxpayer, and that such job was continuously filled in the Commonwealth duringreen the respective taxable year.
C.
To qualify for the tax credit provided in subsection A, a taxpayer shall demonstrate that the green job was created by the taxpayer, and that such job was continuously filled in the Commonwealth during the respective taxable year.
If the amount of credit allowed under this section exceeds the taxpayer's tax liability for the taxable year in which the green job was continuously filled, the amount that exceeds the tax liability may be carried over for credit against the income taxes of the taxpayer in the next five taxable years or until the total amount of the tax credit hasE.
If the amount of credit allowed under this section exceeds the taxpayer's tax liability for the taxable year in which the green job was continuously filled, the amount that exceeds the tax liability may be carried over for credit against the income taxes of the taxpayer in the next five taxable years or until the total amount of the tax credit has been taken, whichever is sooner.
E.
A taxpayer shall not be allowed a tax credit pursuant to this section for any green job for which tax credit for investments in manufacturing facilities for clean energy technologies that would fosterfederal investment and job creation in clean energy manufacturing.
A taxpayer shall not be allowed a tax credit pursuant to this section for any green job for which the taxpayer is allowed (i) a major business facility job tax credit pursuant to § 58.1-439 or (ii) a federal tax credit for investments in manufacturing facilities for clean energy technologies that would foster investment and job creation in clean energy manufacturing.
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Action History

  1. Acts of Assembly Chapter text (CHAP0509)

  2. Approved by Governor-Chapter 509 (effective 7/1/23)

  3. Governor's Action Deadline 11:59 p.m., March 27, 2023

  4. Enrolled Bill communicated to Governor on March 13, 2023

  5. Signed by President

  6. Signed by Speaker

  7. Impact statement from TAX (HB2178ER)

  8. Bill text as passed House and Senate (HB2178ER)

  9. Enrolled

  10. VOTE: Adoption (66-Y 26-N)

  11. Conference report agreed to by House (66-Y 26-N)

  12. Conference report agreed to by Senate (39-Y 1-N)

  13. Conference substitute printed 23107315D-H1

  14. Amended by conference committee

  15. Delegates: Morefield, Marshall, Bennett-Parker

  16. Conferees appointed by House

  17. House acceded to request

  18. Senators: McClellan, Petersen, Hackworth

  19. Conferees appointed by Senate

  20. Senate requested conference committee

  21. Senate insisted on amendment (39-Y 1-N)

  22. VOTE: REJECTED (0-Y 97-N)

  23. Senate amendment rejected by House (0-Y 97-N)

  24. Passed Senate with amendment (27-Y 13-N)

  25. Engrossed by Senate as amended

  26. Committee amendment agreed to

  27. Reading of amendment waived

  28. Read third time

  29. Constitutional reading dispensed (40-Y 0-N)

  30. Senate committee, floor amendments and substitutes offered

  31. Reported from Finance and Appropriations with amendment (15-Y 1-N)

  32. Impact statement from TAX (HB2178E)

  33. Referred to Committee on Finance and Appropriations

  34. Constitutional reading dispensed

  35. VOTE: Passage (53-Y 46-N)

  36. Read third time and passed House (53-Y 46-N)

  37. Printed as engrossed 23101850D-E

  38. Engrossed by House as amended HB2178E

  39. Committee amendment agreed to

  40. Read second time

  41. Read first time

  42. Reported from Finance with amendment(s) (12-Y 10-N)

  43. Subcommittee recommends reporting with amendments (8-Y 0-N)

  44. House subcommittee amendments and substitutes offered

  45. Impact statement from TAX (HB2178)

  46. Assigned Finance sub: Subcommittee #3

  47. Referred to Committee on Finance

  48. Prefiled and ordered printed; offered 01/11/23 23101850D

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 147 not signed on

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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation labor energy
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 2178?
HB 2178 is sponsored by James W. Morefield.
What is the current status of HB 2178?
This bill has been enacted into law. Introduced January 11, 2023. Enacted.
Where can I track HB 2178?
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