Virginia 2025 Regular Session Status: Introduced

HB 552 —

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

This bill died with 2025 Regular Session. It reached “Introduced” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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.

How this bill changes current law

14 changes Share ↗

Compared against the Code of Virginia as published AI-generated reading aid — verify against the official bill.

This bill amends 1 section(s) of the Code of Virginia: 58.1-416.

  • 58.1-416

    if:

    Strikes “if:”.

  • 58.1-416

    1. The income-producing activity is performed in the Commonwealth; or

    Strikes “1. The income-producing activity is performed in the Commonwealth; or”.

  • 58.1-416

    2. The income-producing activity is performed both in and outside the Commonwealth and a greater proportion of the income-producing activity is performed in the Commonwealth than in any other state, based on costs of performance. → (i) in the case of services, to the extent that the purchaser of the service receives the benefit of the service in the Commonwealth or (ii) in the case of intangible personal property, to the extent that the purchaser of the intangible personal property uses such property in the Commonwealth. In the case of marketable securities, sales are in the Commonwealth if the customer is in the Commonwealth. Sales from the sale, lease, rent, or licensing of real property are in the Commonwealth if the real property is located in the Commonwealth. Sales from the lease, rent, or licensing of tangible personal property are in the Commonwealth if the tangible personal property is located in the Commonwealth at the time of such lease, rent, or licensing.

    Replaces “2. The income-producing activity is performed both in and outside the Commonwealth and a greater proportion of the income-producing activity is performed in the Commonwealth than in any other state, based on costs of performance.” with “(i) in the case of services, to the extent that the purchaser of the service receives the benefit of the service in the Commonwealth or (ii) in the case of intangible personal property, to the extent that the purchaser of the intangible personal property uses such property in the Commonwealth. In the case of marketable securities, sales are in the Commonwealth if the customer is in the Commonwealth. Sales from the sale, lease, rent, or licensing of real property are in the Commonwealth if the real property is located in the Commonwealth. Sales from the lease, rent, or licensing of tangible personal property are in the Commonwealth if the tangible personal property is located in the Commonwealth at the time of such lease, rent, or licensing.”.

  • 58.1-416

    subsection → subsections A and

    Replaces “subsection” with “subsections A and”.

  • 58.1-416

    A,

    Inserts “A,”.

  • 58.1-416

    ,

    Inserts “,”.

  • 58.1-416

    as described in subsection A → under the laws and regulations of the Commonwealth as they existed for taxable years beginning prior to January 1, 2025

    Replaces “as described in subsection A” with “under the laws and regulations of the Commonwealth as they existed for taxable years beginning prior to January 1, 2025”.

  • 58.1-416

    if:

    Strikes “if:”.

  • 58.1-416

    1. The income-producing activity is performed in the Commonwealth; or

    Strikes “1. The income-producing activity is performed in the Commonwealth; or”.

  • 58.1-416

    2. The income-producing activity is performed both in and outside the Commonwealth and a greater proportion of the income-producing activity is performed in the Commonwealth than in any other state, based on costs of performance. → (i) in the case of services, to the extent that the purchaser of the service receives the benefit of the service in the Commonwealth or (ii) in the case of intangible personal property, to the extent that the purchaser of the intangible personal property uses such property in the Commonwealth. In the case of marketable securities, sales are in the Commonwealth if the customer is in the Commonwealth. Sales from the sale, lease, rent, or licensing of real property are in the Commonwealth if the real property is located in the Commonwealth. Sales from the lease, rent, or licensing of tangible personal property are in the Commonwealth if the tangible personal property is located in the Commonwealth at the time of such lease, rent, or licensing.

    Replaces “2. The income-producing activity is performed both in and outside the Commonwealth and a greater proportion of the income-producing activity is performed in the Commonwealth than in any other state, based on costs of performance.” with “(i) in the case of services, to the extent that the purchaser of the service receives the benefit of the service in the Commonwealth or (ii) in the case of intangible personal property, to the extent that the purchaser of the intangible personal property uses such property in the Commonwealth. In the case of marketable securities, sales are in the Commonwealth if the customer is in the Commonwealth. Sales from the sale, lease, rent, or licensing of real property are in the Commonwealth if the real property is located in the Commonwealth. Sales from the lease, rent, or licensing of tangible personal property are in the Commonwealth if the tangible personal property is located in the Commonwealth at the time of such lease, rent, or licensing.”.

  • 58.1-416

    subsection → subsections A and

    Replaces “subsection” with “subsections A and”.

  • 58.1-416

    A,

    Inserts “A,”.

  • 58.1-416

    ,

    Inserts “,”.

  • 58.1-416

    as described in subsection A → under the laws and regulations of the Commonwealth as they existed for taxable years beginning prior to January 1, 2025

    Replaces “as described in subsection A” with “under the laws and regulations of the Commonwealth as they existed for taxable years beginning prior to January 1, 2025”.

Sponsorship breakdown

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0 sponsors · 0 co-sponsors · 148 not signed on

Sponsors (0)

None.

Co-sponsors (0)

None.

Not signed on (148)

148 members have not signed on to this bill.

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"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
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

What is the current status of HB 552?
This bill died with 2025 Regular Session. It reached “Introduced” 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 552?
Track HB 552 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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