The Legislative Summary provides an overview of state and local tax laws passed this year. It covers:
- State taxes administered by Virginia Tax, and
- Local taxes Virginia Tax helps administer, or on which Virginia Tax provides advisory assistance.
Legislation affecting taxes administered by other state agencies is generally not included.
Effective dates of the laws vary and are noted in each description.
The Summary is intended to provide a brief overview for informational purposes only, and does replace actual state laws, local ordinances, or tax regulations.
