TITLE 23. TAXATION
DEPARTMENT OF TAXATION
Report of Findings
Pursuant to §§ 2.2-4007.1 and 2.2-4017 of the Code of Virginia, the Department of Taxation conducted a periodic review and a small business impact review of 23VAC10-110, Individual Income Tax, and determined that this regulation should be retained as is. The department is publishing its report of findings dated August 7, 2026, to support this decision.
The Department of Taxation has determined that the regulation is necessary for the administration of taxes and thus necessary for the protection of public health, safety, and welfare. The regulation is clearly written and easily understandable by the individuals and entities affected. Upon review, the department has determined that the regulation should be retained as is. The department will continue to monitor whether amendments may be warranted in the future.
The regulation clarifies the administration of the tax. The department has received no complaints or comments from the public concerning the regulation. The regulation is not complex. The regulation does not overlap, duplicate, or conflict with federal or state law or regulation in a manner that requires amendment at this time. Retaining the regulation without change at this time is consistent with minimizing the economic impact on small businesses.
Contact Information: James Savage, Senior Tax Policy Analyst, Department of Taxation, P.O. Box 27185, Richmond, VA 23261, telephone (804) 371-2301, fax (804) 371-2355, or email james.savage@tax.virginia.gov.
Report of Findings
Pursuant to §§ 2.2-4007.1 and 2.2-4017 of the Code of Virginia, the Department of Taxation conducted a periodic review and a small business impact review of 23VAC10-120, Corporation Income Tax, and determined that this regulation should be retained as is. The department is publishing its report of findings dated August 7, 2026, to support this decision.
The Department of Taxation has determined that the regulation is necessary for the administration of taxes and thus necessary for the protection of public health, safety, and welfare. The regulation is clearly written and easily understandable by the individuals and entities affected. Upon review, the department has determined that the regulation should be retained as is. The department will continue to monitor whether amendments may be warranted in the future.
The regulation clarifies the administration of the tax. The department has received no complaints or comments from the public concerning the regulation. The regulation is not complex. The regulation does not overlap, duplicate, or conflict with federal or state law or regulation in a manner that requires amendment at this time. Retaining the regulation without change at this time is consistent with minimizing the economic impact on small businesses.
Contact Information: James Savage, Senior Tax Policy Analyst, Department of Taxation, P.O. Box 27185, Richmond, VA 23261, telephone (804) 371-2301, fax (804) 371-2355, or email james.savage@tax.virginia.gov.
Report of Findings
Pursuant to §§ 2.2-4007.1 and 2.2-4017 of the Code of Virginia, the Department of Taxation conducted a periodic review and a small business impact review of 23VAC10-140, Income Tax Withholding, and determined that this regulation should be retained as is. The department is publishing its report of findings dated August 7, 2026, to support this decision.
The Department of Taxation has determined that the regulation is necessary for the administration of taxes and thus necessary for the protection of public health, safety, and welfare. The regulation is clearly written and easily understandable by the individuals and entities affected. Upon review, the department has determined that the regulation should be retained as is. The department will continue to monitor whether amendments may be warranted in the future.
The regulation clarifies the administration of the tax. The department has received no complaints or comments from the public concerning the regulation. The regulation is not complex. The regulation does not overlap, duplicate, or conflict with federal or state law or regulation in a manner that requires amendment at this time. Retaining the regulation without change at this time is consistent with minimizing the economic impact on small businesses.
Contact Information: James Savage, Senior Tax Policy Analyst, Department of Taxation, P.O. Box 27185, Richmond, VA 23261, telephone (804) 371-2301, fax (804) 371-2355, or email james.savage@tax.virginia.gov.
Report of Findings
Pursuant to §§ 2.2-4007.1 and 2.2-4017 of the Code of Virginia, the Department of Taxation conducted a periodic review and a small business impact review of 23VAC10-330, Bank Franchise Tax, and determined that this regulation should be retained as is. The department is publishing its report of findings dated August 7, 2026, to support this decision.
The Department of Taxation has determined that the regulation is necessary for the administration of taxes and thus necessary for the protection of public health, safety, and welfare. The regulation is clearly written and easily understandable by the individuals and entities affected. Upon review, the department has determined that the regulation should be retained as is. The department will continue to monitor whether amendments may be warranted in the future.
The regulation clarifies the administration of the tax. The department has received no complaints or comments from the public concerning the regulation. The regulation is not complex. The regulation does not overlap, duplicate, or conflict with federal or state law or regulation in a manner that requires amendment at this time. Retaining the regulation without change at this time is consistent with minimizing the economic impact on small businesses.
Contact Information: James Savage, Senior Tax Policy Analyst, Department of Taxation, P.O. Box 27185, Richmond, VA 23261, telephone (804) 371-2301, fax (804) 371-2355, or email james.savage@tax.virginia.gov.
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TITLE 24. TRANSPORTATION AND MOTOR VEHICLES
COMMONWEALTH TRANSPORTATION BOARD
Agency Notice
Pursuant to §§ 2.2-4007.1 and 2.2-4017 of the Code of Virginia, the following regulations are undergoing a periodic review and a small business impact review: 24VAC30-11, Public Participation Guidelines; 24VAC30-41, Rules and Regulations Governing Relocation Assistance; 24VAC30-325, Urban Maintenance and Construction Policy; 24VAC30-380, Public Hearings for Location and Design of Highway Construction Projects; and 24VAC30-401, Change of Limited Access Control.
The reviews will be guided by the principles in Executive Order 17 (2026). The purpose of these reviews is to determine whether the regulations should be repealed, amended, or retained in their current forms. Public comment is sought on the review of any issue relating to the regulations, including whether each regulation (i) is necessary for the protection of public health, safety, and welfare or for the economical performance of important governmental functions; (ii) minimizes the economic impact on small businesses in a manner consistent with the stated objectives of applicable law; and (iii) is clearly written and easily understandable.
Public comment period begins September 7, 2026, and ends September 30, 2026.
Comments must include the commenter's name and address (physical or email) in order to receive a response to the comment from the agency.
Following the close of the public comment period, a report of both reviews will be posted on the Virginia Regulatory Town Hall and published in the Virginia Register of Regulations.
Contact Information: Steven Jack, Regulatory Manager, Department of Transportation, 1221 East Broad Street, Richmond, VA 23219, telephone (804) 786-3885, or email steven.jack@vdot.virginia.gov.