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_ 335 Item Details($) Appropriations($) ITEM 258. First Year Second Year First Year Second Year FY2025 FY2026 FY2025 FY2026 2. Notwithstanding § 58.1-1803 B, or any other provision of law, the Department of Taxation may appoint collectors or contract with collection agencies to collect delinquent state taxes at any time, even if such delinquent state taxes were not assessed at least 90 days previously therein. BB. In order to carry out the provisions of § 58.1-4200 et seq., Code of Virginia, there is hereby appropriated a sum sufficient amount of nongeneral fund revenues estimated at $16,700,000 in the first year and $23,000,000 in the second year equal to the revenues collected pursuant to § 58.1-4216, Code of Virginia, from the gross receipts tax on skill game machines. CC. Notwithstanding the provisions of § 4-3.02 of this act, the State Comptroller may authorize an interest-free treasury loan for the Department of Taxation to fund costs associated with the implementation of skill game oversight as enacted by the 2024 General Assembly of Virginia. The amount of the treasury loan may include costs as estimated to be incurred by the Department for the administration, regulation, enforcement, and oversight of skill game machines in accordance with legislation passed by the 2024 General Assembly. The Secretary of Finance may extend the repayment plan for any such interest-free treasury loan for a period of longer than twelve months as needed to support state costs associated with the administration and regulation of skill game machines. Intended repayment of the treasury loan is with revenues anticipated from fines, fees, and taxes collected pursuant to the legislation. DD.The Director, Department of Planning and Budget, is authorized to provide nongeneral fund appropriation to the Authority in the amounts necessary to reflect expenditures in accordance with this paragraph. EE. Out of this appropriation, $658,000 the first year and $771,000 the second year from the Electronic Nicotine Delivery Systems Fund, which shall be transferred from the Office of the Attorney General, shall be used for the costs associated with the implementation of House Bill 790 and Senate Bill 582 from the 2024 Session. FF. Notwithstanding any other provision of law, beginning July 1, 2017, fees collected by the Department of Taxation for the cigarette exemption certificate application authorized by Code of Virginia § 58.1-623.2 shall be used to offset the Department's direct costs of administration related to the cigarette exemption certificate. Any amount collected from such fees in excess of the Department's direct costs as of June 30 in even-numbered years, beginning with the fiscal year ending June 30, 2026, shall be deposited to the general fund. GG.1. There is hereby established in the state treasury and on the books of the State Comptroller a special nonreverting fund known as the Income Tax Rebate Fund. Interest earned on moneys in the Fund shall be credited to the general fund. 2. Out of this appropriation, $977,780,000 the first year from the general fund shall be deposited into the Income Tax Rebate Fund. Moneys in the Fund shall be used solely for the purpose of providing the tax rebate authorized in subparagraph 3 below. The information statement attached to the tax rebate checks issued pursuant with this item shall state, "the enclosed Tax Relief for Working Virginians was authorized by the 2025 General Assembly." 3. In addition to any refund due pursuant to § 58.1-309 of the Code of Virginia, and for taxable years beginning on and after January 1, 2024, but before January 1, 2025, an individual filing a return on or before November 3, 2025 or married persons filing a joint return on or before November 3, 2025 shall be issued a refund in an amount up to $200 for an individual, or $400 for married persons filing a joint return. An individual shall only be allowed a refund pursuant to this Item up to the amount of such individual's tax liability after the application of any deductions, subtractions, or credits to which the individual is entitled pursuant to Chapter 3 (§ 58.1-300 et seq.) of Title 58.1 of the Code of Virginia. Married persons filing a joint return shall only be allowed a refund pursuant to this Item up to the amount of such married persons tax liability after the application of any deductions, subtractions, or credits to which the married persons are entitled pursuant to Chapter 3 of Title 58.1 of the Code of Virginia. Any refund issued pursuant to this Item shall be subject to collection under the provisions of the Setoff Debt Collection