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Bill

HB 915

Local taxation; tax extension for federal government shutdown.

2026 Regular Session Introduced by Bonita Anthony and 3 co-sponsors

Allows Virginia localities to extend local tax deadlines during federal government shutdowns to prevent taxpayer non-compliance caused by federal office closures.

Acts of Assembly Chapter text (CHAP0239)
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WeVote Research Nonpartisan
Bill Summary · HB 915

Legislative bill overview

HB 915 authorizes Virginia localities to extend local tax deadlines and collection periods when a federal government shutdown occurs, preventing taxpayers from missing filing or payment deadlines due to federal office closures. The bill addresses practical complications that arise when federal agencies responsible for tax administration are unavailable during shutdowns.

Why is this important

Federal shutdowns can disrupt tax administration and create compliance challenges for taxpayers who rely on federal documentation or guidance to complete state and local tax obligations. This bill provides local governments flexibility to accommodate residents and businesses facing legitimate obstacles to meeting tax deadlines during shutdowns, reducing penalties and compliance burden.

Potential points of contention

  • Revenue timing concerns: Extending tax deadlines reduces near-term local revenue collection, which could strain municipal budgets already committed to spending
  • Defining "shutdown impact": Ambiguity about which taxpayers qualify for extensions or how localities determine shutdown-related hardship could create inconsistent application
  • Federal shutdown frequency: Questions about whether this addresses a genuine recurring problem or creates permanent authority for rare events, potentially weakening tax collection discipline

Compiled from official sources — confirm details with the bill’s official record.

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