HB 2264 Virginia House of Delegates · 2025 Regular Session

Taxation, Department of; repealing Virginia Free File Tax program.

Summary

Department of Taxation; free tax filing program. Directs the Tax Commissioner to terminate the Virginia Free File program and the related agreement with the Consortium for Virginia. The bill also requires the Tax Commissioner to develop and offer a free individual state income tax filing program, effective beginning in taxable year 2028, that is similar to and compatible with the federal Internal Revenue Service (IRS) Direct File program. To implement the new program, the bill requires the Tax Commissioner to enter into a memorandum of understanding with the IRS and coordinate with the IRS in program development. The bill contains technical amendments that remove obsolete language regarding fillable forms. This bill is identical to SB 1306.

Issues: ✓ Budget & Taxes

Bill status vetoed 4 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

House of Delegates Passage

Feb 2025

Senate Passage

Feb 2025

Vetoed

Mar 2025

Introduced Jan 7, 2025 Vetoed Mar 24, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

Engrossed → Enrolled · 5 edits · Feb 20, 2025

MODERATE

This bill transitioned from an 'Engrossed' version to an 'Enrolled' version, which is the final version signed into law. The substantive policy content remained the same, but the formatting changed to reflect official legislative approval. The bill repeals the 2010 Virginia Free File program and establishes a new modern electronic tax filing program compatible with the IRS Direct File Program, effective January 1, 2028.

Scope change

The bill's scope remains unchanged - it still amends the same Code section and repeals the same chapter, but the formatting indicates final legislative approval.

TECHNICAL

Changed session designation from 'ENGROSSED' to 'ENROLLED' indicating final legislative approval

Removed bracketed amendment dates and House amendment markers, reflecting final version

Added official formatting elements including bill number, approval date, and chapter designation

Removed bracketed repeal effective date and replaced with plain text repeal language

Removed bracketed year options in the phase-out timeline, settling on December 31, 2028

Floor votes · Senate Feb 11, 2025 · House of Delegates Feb 4, 2025

How they voted

40–0

Passed

Total votes 40

Feb 11, 2025

D Democratic21

21 Yea

100% Yea

R Republican19

19 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 2, 2025

Vetoed

House sustained Governor's veto

lower

Mar 24, 2025

Vetoed

Vetoed by Governor

executive

Feb 20, 2025

Upper · Passed

Signed by President

upper

Feb 17, 2025

Lower · Passed

Signed by Speaker

lower

Feb 17, 2025

Lower · Passed

Bill text as passed House and Senate (HB2264ER)

lower

Feb 12, 2025

Upper · Passed

Passed Senate (21-Y 18-N)

upper

Feb 12, 2025

Upper · Passed

Passed by temporarily

upper

Feb 11, 2025

Upper · Passed

Passed by for the day

upper

Feb 11, 2025

Upper · Passed

Reported from Finance and Appropriations (10-Y 5-N)

upper

Feb 5, 2025

Committee

Referred to Committee on Finance and Appropriations

upper

Feb 4, 2025

Lower · Passed

Read third time and passed House (63-Y 36-N)

lower

Feb 3, 2025

Introduced

Engrossed by House as amended

lower

Feb 3, 2025

Lower · Passed

Finance Amendments agreed to

lower

Jan 29, 2025

Lower · Passed

Reported from Appropriations (19-Y 2-N)

lower

Jan 27, 2025

Lower · Passed

Subcommittee recommends reporting (8-Y 0-N)

lower

Jan 23, 2025

Committee

Assigned Approps sub: General Government and Capital Outlay

lower

Jan 22, 2025

Lower · Passed

Reported from Finance with amendment(s) and referred to Appropriations (12-Y 10-N)

lower

Jan 21, 2025

Lower · Passed

Subcommittee recommends reporting with amendment(s) (5-Y 3-N)

lower

Jan 20, 2025

Committee

Assigned Finance sub: Subcommittee #2

lower

Jan 7, 2025

Committee

Referred to Committee on Finance

lower

1 primary · 8 co-sponsors