SB 1306 Virginia Senate · 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 HB 2264.

Issues: ✓ Technology

Bill status passed both 4 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

Senate Passage

Apr 2025

House of Delegates Passage

Feb 2025

Vetoed

Mar 2025

Introduced Jan 9, 2025 Vetoed Mar 24, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

Enrolled → Engrossed · 3 edits · Apr 2, 2025

MINOR

The bill was amended to add a specific effective date for repealing the 2010 free tax filing program and to adjust the phase-out timeline. The changes clarify when the old program ends and when the new IRS Direct File-compatible program begins, ensuring a clear transition period for taxpayers and the Department of Taxation.

Scope change

The bill now explicitly states that Chapter 535 of the Acts of Assembly of 2010 is repealed effective January 1, 2028, and adjusts the phase-out deadline for the Virginia Free File program from December 31, 2028, to December 31, 2027.

TIMELINE

Added an effective date of January 1, 2028, for the repeal of Chapter 535 of the Acts of Assembly of 2010.

Changed the phase-out deadline for the Virginia Free File program from December 31, 2028, to December 31, 2027.

TECHNICAL

Added formatting headers, bill numbers, and amendment markings typical of engrossed legislative documents.

Floor votes · Senate Jan 24, 2025 · House of Delegates Feb 13, 2025

How they voted

20–18

Passed · 2 other

Total votes 40

Jan 24, 2025

D Democratic21

20 Yea 1

95% Yea

R Republican19

18 Nay 1

94% Nay

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 2, 2025

Vetoed

Senate sustained Governor's veto

upper

Apr 2, 2025

Upper · Passed

Passed by for the day

upper

Mar 24, 2025

Vetoed

Vetoed by Governor

executive

Feb 20, 2025

Upper · Passed

Signed by President

upper

Feb 18, 2025

Lower · Passed

Signed by Speaker

lower

Feb 18, 2025

Upper · Passed

Bill text as passed Senate and House (SB1306ER)

upper

Feb 13, 2025

Lower · Passed

Passed House (59-Y 37-N)

lower

Feb 10, 2025

Lower · Passed

Reported from Finance (12-Y 8-N)

lower

Feb 3, 2025

Committee

Referred to Committee on Finance

lower

Jan 24, 2025

Upper · Passed

Read third time and passed Senate (20-Y 18-N)

upper

Jan 23, 2025

Introduced

Engrossed by Senate as amended

upper

Jan 23, 2025

Upper · Passed

Finance and Appropriations Amendments agreed to

upper

Jan 23, 2025

Introduced

Reading of amendments waived

upper

Jan 22, 2025

Upper · Passed

Passed by for the day

upper

Jan 21, 2025

Upper · Passed

Reported from Finance and Appropriations with amendments (9-Y 5-N)

upper

Jan 9, 2025

Committee

Referred to Committee on Finance and Appropriations

upper

1 primary · 2 co-sponsors