Virginia Senate Bill 1146 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 2-0)
Status: Passed on March 15 2021 - 100% progression
Action: 2021-03-15 - Governor: Acts of Assembly Chapter text (CHAP0118)
Text: Latest bill text (Chaptered) [HTML]

Conformity of the Commonwealth's taxation system with the Internal Revenue Code. Advances Virginia's date of conformity with the Internal Revenue Code from December 31, 2019, to December 31, 2020. The bill deconforms from the suspension of the overall limitation on itemized deductions and the reduction in the medical expense deduction floor for taxable year 2017 and taxable years on and after January 1, 2019, and from the provisions of the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) related to the net operating loss limitation and carryback, a loss limitation applicable to taxpayers other than corporations, the limitation on business interest, and certain loan forgiveness and other business financial assistance. The bill provides an individual and corporate income tax deduction or subtraction, as applicable, of up to $100,000 for Rebuild Virginia grants and certain amounts related to Paycheck Protection Program loans.

Income tax, state; conformity with the Internal Revenue Code.

Sen. Janet Howell [D]

Sen. John Petersen [D]

2021-02-27 - House - House: VOTE: Agreed To (95-Y 2-N) (Y: 95 N: 2 NV: 0 Abs: 3) [PASS]
2021-02-27 - Senate - Senate: Conference report agreed to by Senate (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 0) [PASS]
2021-02-19 - Senate - Senate: Senate acceded to request (38-Y 0-N) (Y: 38 N: 0 NV: 0 Abs: 1) [PASS]
2021-02-17 - Senate - Senate: House substitute rejected by Senate (2-Y 37-N) (Y: 2 N: 37 NV: 0 Abs: 0) [FAIL]
2021-02-15 - House - House: VOTE: Adoption (55-Y 44-N) (Y: 55 N: 44 NV: 0 Abs: 1) [PASS]
2021-02-10 - House - House: Reported from Finance with substitute (13-Y 9-N) (Y: 13 N: 0 NV: 0 Abs: 0) [PASS]
2021-02-04 - Senate - Senate: Passed Senate (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 0) [PASS]
2021-02-04 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 0) [PASS]
2021-02-04 - Senate - Senate: Amendments by Senator McDougle rejected (17-Y 22-N) (Y: 17 N: 22 NV: 0 Abs: 0) [FAIL]
2021-02-03 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 0) [PASS]
2021-02-03 - Senate - Senate: Reported from Finance and Appropriations with substitute (10-Y 4-N 1-A) (Y: 10 N: 4 NV: 1 Abs: 0) [PASS]

Date	Chamber	Action
2021-03-15		Governor: Acts of Assembly Chapter text (CHAP0118)
2021-03-15		Governor: Approved by Governor-Chapter 118 (effective 3/15/21)
2021-03-15		Governor: Governor's Action Deadline 11:59 p.m., March 31, 2021
2021-03-15	Senate	Enrolled Bill Communicated to Governor on March 15, 2021
2021-03-11	House	Signed by Speaker
2021-03-09	Senate	Signed by President
2021-03-09	Senate	Bill text as passed Senate and House (SB1146ER)
2021-03-09	Senate	Enrolled
2021-02-27	House	Emergency clause added
2021-02-27	House	VOTE: Agreed To (95-Y 2-N)
2021-02-27	House	Conference report agreed to by House (95-Y 2-N)
2021-02-27	Senate	Conference report agreed to by Senate (39-Y 0-N)
2021-02-27	Senate	Conference substitute printed 21200693D-S2
2021-02-27		Conference: Amended by conference committee
2021-02-19	House	Delegates: Watts, Torian, Knight
2021-02-19	House	Conferees appointed by House
2021-02-19	Senate	Senators: Howell, Barker, Newman
2021-02-19	Senate	Conferees appointed by Senate
2021-02-19	Senate	Senate acceded to request (38-Y 0-N)
2021-02-18	House	House requested conference committee
2021-02-18	House	House insisted on substitute
2021-02-17	Senate	House substitute rejected by Senate (2-Y 37-N)
2021-02-15	House	VOTE: Adoption (55-Y 44-N)
2021-02-15	House	Passed House with substitute (55-Y 44-N)
2021-02-15	House	Engrossed by House - committee substitute SB1146H1
2021-02-15	House	Committee substitute agreed to 21200004D-H1
2021-02-15	House	Read third time
2021-02-12	House	Read second time
2021-02-10	House	Committee substitute printed 21200004D-H1
2021-02-10	House	Reported from Finance with substitute (13-Y 9-N)
2021-02-08	House	Continued to Special Session 1 in Finance by voice vote
2021-02-07	House	Referred to Committee on Finance
2021-02-07	House	Read first time
2021-02-07	House	Placed on Calendar
2021-02-04	Senate	Passed Senate (39-Y 0-N)
2021-02-04	Senate	Constitutional reading dispensed (39-Y 0-N)
2021-02-04	Senate	Printed as engrossed 21103832D-ES1
2021-02-04	Senate	Engrossed by Senate - committee substitute with amendments SB1146ES1
2021-02-04	Senate	Emergency clause deleted
2021-02-04	Senate	Amendments by Senator Newman agreed to
2021-02-04	Senate	Reading of amendments waived
2021-02-04	Senate	Amendments by Senator McDougle rejected (17-Y 22-N)
2021-02-04	Senate	Reading of amendments waived
2021-02-04	Senate	Committee substitute agreed to 21103832D-S1
2021-02-04	Senate	Reading of substitute waived
2021-02-04	Senate	Read second time
2021-02-03	Senate	Constitutional reading dispensed (39-Y 0-N)
2021-02-03	Senate	Incorporates SB1394 (Petersen)
2021-02-03	Senate	Committee substitute printed 21103832D-S1
2021-02-03	Senate	Reported from Finance and Appropriations with substitute (10-Y 4-N 1-A)
2021-01-05	Senate	Referred to Committee on Finance and Appropriations
2021-01-05	Senate	Prefiled and ordered printed with emergency clause; offered 01/13/21 21102155D

SB1146 (Carry Over) 2021-02-08 - Continued to Special Session 1 in Finance by voice vote
HB1935 (Same As) 2021-03-15 - Governor: Acts of Assembly Chapter text (CHAP0117)
HB1935 (Same As) 2021-03-15 - Governor: Acts of Assembly Chapter text (CHAP0117)

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?212+sum+SB1146
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1146+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1146S1+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1146ES1+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1146H1+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1146S2+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1146ER+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+CHAP0118+hil
Amendment	https://lis.virginia.gov/cgi-bin/legp604.exe?212+amd+SB1146AS
Amendment	https://lis.virginia.gov/cgi-bin/legp604.exe?212+amd+SB1146ASR
Amendment	https://committees.lis.virginia.gov/pdfs/drafts/21200004D.pdf
Amendment	https://lis.virginia.gov/cgi-bin/legp604.exe?212+amd+SB1146AC
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?212+oth+SB1146FS1161+PDF
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?212+oth+SB1146FES1161+PDF
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?212+oth+SB1146FER161+PDF
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+S05C0163+SB1146
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+SC0293SB1146+SB1146
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+SC0312SB1146+SB1146
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+SC0313SB1146+SB1146
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+SC0314SB1146+SB1146
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+H10V0006+SB1146
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+HV1566+SB1146
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+SV0077SB1146+SB1146
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+SV0200SB1146+SB1146
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+SV0568SB1146+SB1146
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+HV2034+SB1146