HB956Introduced in the House of Delegates
License taxes; deduction for out-of-state receipts.
Introduced by Vivian Watts, District 14
What does this bill do?
Plain-English breakdown
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Official description
License taxes; deduction for out-of-state receipts. Provides that, for purposes of the license tax deduction for out-of-state receipts, such receipts shall be determined based upon the facts and circumstances of the taxpayer's business operation, without regard to the amount of income, receipts, or revenue ultimately computed as taxable under the methodology used by the state or country to which such receipts are attributable. The bill defines "income or other tax based upon income" as a net income tax, as defined in federal law, or, if the state or country to which such receipts are attributable does not have a net income tax as defined in federal law, a business activity tax such state or country does have, the measure of which is based in whole or in part on gross or net income or receipts.
Where it stands
Left in Finance
February 18, 2026
How did lawmakers vote?
House of DelegatesStage: Subcommittee failed to recommend reporting (4-Y 6-N) · January 27, 2026
4
Yes
6
No
1
Absent or Not Voting
11 delegates recorded in this House of Delegates vote. Colors show vote categories only, not whether a vote was good or bad.
What do people think?
Citizen Voice
How would you vote on this bill?
An unofficial public opinion poll. It does not affect the bill or the official vote.
One response per device. Location is self-reported and not verified. Results are informal and not a scientific survey.
See how each delegate voted
| Delegate | District | Vote |
|---|---|---|
| Elizabeth Bennett-Parker | 5 | No |
| Karen Keys-Gamarra | 7 | Yes |
| Vivian Watts | 14 | Yes |
| Margaret Franklin | 23 | Yes |
| Wendell Walker | 52 | No |
| Thomas Garrett | 56 | No |
| Stacey Annie Carroll | 64 | Yes |
| Nicole Cole | 66 | Absent |
| Lee Ware | 72 | No |
| Lindsey Dougherty | 75 | No |
Bill history
Prefiled and ordered printed; Offered 01-14-2026 26104401D
Referred to Committee on Finance
Fiscal Impact statement From TAX (1/26/2026 9:23 pm)
Subcommittee failed to recommend reporting (4-Y 6-N)
Left in Finance
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