Virginia Senate Bill 1405 (Prior Session Legislation)

---

Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on April 12 2023 - 100% progression
Action: 2023-04-12 - Governor: Acts of Assembly Chapter text (CHAP0763)
Text: Latest bill text (Chaptered) [HTML]

Income tax; rolling conformity; report. Provides that Virginia shall generally conform to federal tax laws on a rolling basis, meaning that Virginia tax laws incorporate changes to federal income tax law as soon as Congress enacts them on or after January 1, 2023. However, the bill provides that Virginia shall not conform to (i) any changes in a single act of Congress with an impact of more than $15 million on revenues in the year in which the amendment was enacted or any of the next four years and (ii) all amendments in a year with a cumulative projected impact of more than $75 million in the year in which the amendments were enacted or any of the next four years. For any amendment enacted on or after January 1, 2024, the $15 million per act impact threshold shall be adjusted annually by the change in the Chained Consumer Price Index for All Urban Consumers (C-CPI-U) for the previous year.

Income tax, state; rolling conformity, report.

Sen. George Barker [D]

2023-04-12 - House - House: VOTE: Block Vote Adoption (93-Y 0-N) (Y: 93 N: 0 NV: 0 Abs: 4) [PASS]
2023-04-12 - Senate - Senate: Senate concurred in Governor's recommendation (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2023-02-25 - Senate - Senate: Conference report agreed to by Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2023-02-25 - House - House: VOTE: Adoption (95-Y 0-N) (Y: 95 N: 0 NV: 0 Abs: 5) [PASS]
2023-02-15 - Senate - Senate: Senate acceded to request (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2023-02-15 - Senate - Senate: House substitute rejected by Senate (10-Y 30-N) (Y: 10 N: 30 NV: 0 Abs: 0) [FAIL]
2023-02-13 - House - House: VOTE: Block Vote Passage (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-08 - House - House: Reported from Finance with substitute (21-Y 0-N) (Y: 21 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-06 - Senate - Senate: Passed Senate (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-06 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2023-02-03 - Senate - Senate: Constitutional reading dispensed (38-Y 0-N) (Y: 38 N: 0 NV: 0 Abs: 2) [PASS]
2023-02-02 - Senate - Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2023-04-12		Governor: Acts of Assembly Chapter text (CHAP0763)
2023-04-12	House	Enacted, Chapter 763 (effective 7/1/23)
2023-04-12	House	Signed by Speaker as reenrolled
2023-04-12	Senate	Signed by President as reenrolled
2023-04-12	Senate	Reenrolled bill text (SB1405ER2)
2023-04-12	Senate	Reenrolled
2023-04-12		Governor: Governor's recommendation adopted
2023-04-12	House	VOTE: Block Vote Adoption (93-Y 0-N)
2023-04-12	House	House concurred in Governor's recommendation BLOCK VOTE (93-Y 0-N)
2023-04-12	Senate	Senate concurred in Governor's recommendation (40-Y 0-N)
2023-03-27	Senate	Governor's recommendation received by Senate
2023-03-13		Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
2023-03-13	Senate	Enrolled Bill Communicated to Governor on March 13, 2023
2023-03-08	House	Signed by Speaker
2023-03-08	Senate	Signed by President
2023-03-07	Senate	Bill text as passed Senate and House (SB1405ER)
2023-03-07	Senate	Enrolled
2023-02-25	Senate	Conference report agreed to by Senate (40-Y 0-N)
2023-02-25	House	VOTE: Adoption (95-Y 0-N)
2023-02-25	House	Conference report agreed to by House (95-Y 0-N)
2023-02-25	Senate	Conference substitute printed 23107521D-S2
2023-02-25		Conference: Amended by conference committee
2023-02-15	House	Delegates: McNamara, Bloxom, Sickles
2023-02-15	House	Conferees appointed by House
2023-02-15	Senate	Senators: Barker, Howell, Newman
2023-02-15	Senate	Conferees appointed by Senate
2023-02-15	Senate	Senate acceded to request (40-Y 0-N)
2023-02-15	House	House requested conference committee
2023-02-15	House	House insisted on substitute
2023-02-15	Senate	House substitute rejected by Senate (10-Y 30-N)
2023-02-13	House	VOTE: Block Vote Passage (99-Y 0-N)
2023-02-13	House	Passed House with substitute BLOCK VOTE (99-Y 0-N)
2023-02-13	House	Engrossed by House - committee substitute SB1405H1
2023-02-13	House	Committee substitute agreed to 23106489D-H1
2023-02-13	House	Read third time
2023-02-10	House	Read second time
2023-02-08	House	Committee substitute printed 23106489D-H1
2023-02-08	House	Reported from Finance with substitute (21-Y 0-N)
2023-02-08	House	Referred to Committee on Finance
2023-02-08	House	Read first time
2023-02-08	House	Placed on Calendar
2023-02-06	Senate	Passed Senate (39-Y 0-N)
2023-02-06	Senate	Constitutional reading dispensed (39-Y 0-N)
2023-02-06	Senate	Engrossed by Senate - committee substitute SB1405S1
2023-02-06	Senate	Committee substitute agreed to 23106214D-S1
2023-02-06	Senate	Reading of substitute waived
2023-02-06	Senate	Read second time
2023-02-03	Senate	Constitutional reading dispensed (38-Y 0-N)
2023-02-02	Senate	Committee substitute printed 23106214D-S1
2023-02-02	Senate	Reported from Finance and Appropriations with substitute (16-Y 0-N)
2023-01-11	Senate	Referred to Committee on Finance and Appropriations
2023-01-11	Senate	Prefiled and ordered printed; offered 01/11/23 23101959D

HB2193 (Same As) 2023-04-12 - Governor: Acts of Assembly Chapter text (CHAP0791)
HB2193 (Same As) 2023-04-12 - Governor: Acts of Assembly Chapter text (CHAP0791)

Chapter	Article	Section	Citation Type	Statute Text
58	1	301	(n/a)	See Bill Text

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+SB1405
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1405+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1405S1+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1405H1+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1405S2+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1405ER+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1405ER2+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0763+hil
Amendment	https://committees.lis.virginia.gov/pdfs/drafts/23106214D.pdf
Amendment	https://committees.lis.virginia.gov/pdfs/drafts/23106489D.pdf
Amendment	https://lis.virginia.gov/cgi-bin/legp604.exe?231+amd+SB1405AC
Amendment	https://lis.virginia.gov/cgi-bin/legp604.exe?231+amd+SB1405AG
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+SB1405F161+PDF
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+SB1405FS1161+PDF
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+SB1405FER161+PDF
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+S05V0286+SB1405
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0243SB1405+SB1405
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0276SB1405+SB1405
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0277SB1405+SB1405
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+H10V0139+SB1405
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+HV1746+SB1405
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0465SB1405+SB1405
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0519SB1405+SB1405
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+HV2391+SB1405
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV0993SB1405+SB1405
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+SV1040SB1405+SB1405
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?231+vot+HV2450+SB1405