| Description | Regulations pertaining to corporation income tax. |
| State Authority | 58.1-203 |
| Federal Authority | None entered |
| Text of Regulation | Link to Virginia Administrative Code |
| Goals of Regulation | None entered |
| Meetings |
| Name / Title: | Joe Mayer / Lead Policy Analyst |
| Address: |
PO Box 27185 Richmond, VA 23261-7185 |
| Email Address: | [email protected] |
| Telephone: | (804)371-2299 FAX: (804)371-2355 TDD: ()- |
| Current Actions | ||
| Action Title | Latest Stage | Status |
|---|---|---|
| Proposed regulation sets for the procedure for the administration of a corporate income tax on exempt cooperatives. | - | |
| Past Actions | ||
| Action Title | Latest Stage | Status |
|---|---|---|
| Fast-Track Regulatory Action to Reduce Regulatory Burdens | Fast-Track | Stage complete. This regulation became effective on 09/28/2024. |
| Subtraction for Investments in a Virginia Venture Capital Account | Fast-Track | Stage complete. This regulation became effective on 11/03/2018. |
| To Amend the General Provisions Applicable to All Taxes Administered by the Department of Taxation, Individual Income Tax, Fiduciary Income Tax, and Corporation Income Tax Regulations to Eliminate Unnecessary and Repetitive Information | Fast-Track | Stage complete. This regulation became effective on 02/01/2017. |
| Repeal of Fifteen Corporation Income Tax Regulations That Are Obsolete Due To Statutory Changes. | Fast-Track | Stage complete. This regulation became effective on 03/10/2007. |
| Repeal of Five Corporation Income Tax Regulations that Provide No Additional Guidance to Clear and Unambiguous Statutes | Fast-Track | Stage complete. This regulation became effective on 03/10/2007. |
| Withdrawn Actions | ||
| Action Title | Latest Stage | Status |
|---|---|---|
| Amendment of the Corporate Income Tax Regulation to Add a Section Regarding Intangible Expenses Paid to Related Entities | NOIRA | Stage withdrawn on 01/31/2023 after the comment period had ended. |
| Periodic Reviews | ||
| Last Activity | Status | |
|---|---|---|
| 6/28/2022 Filed | Pending | |
