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A BILL to amend and reenact §§ 19.2-340, 19.2-341, and 19.2-354 of the Code of Virginia, relating to fines and costs; period of limitations on collection; deferred payment agreement. Fines and costs; period of limitations on collection; deferred payment agreement. Changes the period of limitations for the collection of court fines and costs from within 60 years from the date of the offense or delinquency giving rise to imposition of such penalty if imposed by a circuit court or within 30 years if imposed by a general district court to within 10 years from the date of the judgment whether imposed by a circuit court or general district court. The bill provides that upon the expiration of the period of limitations, no action shall be brought to collect the debt.The bill also provides that for any defendant sentenced to an active term of incarceration and ordered to pay any fine, cost, forfeiture, or penalty related to the charge that such defendant is incarcerated for, or any other charge for which such defendant was sentenced on the same day, the court shall enter such defendant into a deferred payment agreement for such fines, costs, forfeitures, or penalties. The bill requires the due date for such deferred payment agreement to be set no earlier than the defendant's scheduled release from incarceration on the charges for which such defendant was sentenced on the same day, and, notwithstanding any other provision of law, the period of limitations for payment of such fines, costs, forfeitures, or penalties shall start to run on the due date for such deferred payment agreement.The bill has a delayed effective date of January 1, 2027.