Legislation: batch E — CA TN VA VT WA WI WV WY

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/va/2023/hb-1405.md

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+---
+type: "Bill"
+title: "Income tax, corporate; returns, affiliated corporations."
+description: "Income tax, corporate; returns, affiliated corporations."
+jurisdiction: "us/states/va"
+legislature: "Virginia General Assembly"
+session: "2023"
+identifier: "HB 1405"
+citation: "Virginia HB 1405 (2023)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["McNamara"]
+version_count: 3
+action_count: 25
+vote_count: 6
+first_action: "2022-12-02"
+last_action: "2023-03-26"
+source: "openstates"
+source_identifier: "ocd-bill/b51ea386-4e9c-4e6c-b0ad-09005f1575dc"
+source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB1405"
+source_hash: "a738061833e34dc900b4264b1ddac3af8f0ef536160b320313801bc5c3be9ad9"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-va"]
+---
+
+# Virginia HB 1405 (2023) — Income tax, corporate; returns, affiliated corporations.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **CHAP0520** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0520)
+2. **HB1405ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1405ER)
+3. **Prefiled and ordered printed; offered 01/11/23 23100947D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1405)
+
+## Votes
+
+- Reported from Finance (21-Y 0-N) — **0–0** (fail) · lower
+- Passed Senate (39-Y 0-N) — **0–0** (fail) · upper
+- Subcommittee recommends reporting (8-Y 0-N) — **0–0** (fail) · lower
+- VOTE: Block Vote Passage (100-Y 0-N) — **0–0** (fail) · lower
+- Reported from Finance and Appropriations (14-Y 0-N) — **0–0** (fail) · upper
+- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
+
+## Sponsors
+
+- McNamara — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2022-12-02** Prefiled and ordered printed; offered 01/11/23 23100947D `filing, introduction`
+- **2022-12-02** Referred to Committee on Finance `referral-committee`
+- **2023-01-13** Assigned Finance sub: Subcommittee #1 `referral-committee`
+- **2023-01-15** Impact statement from TAX (HB1405)
+- **2023-01-16** Subcommittee recommends reporting (8-Y 0-N)
+- **2023-01-18** Reported from Finance (21-Y 0-N) `committee-passage`
+- **2023-01-20** Read first time `reading-1`
+- **2023-01-23** Read second time and engrossed `reading-2`
+- **2023-01-24** Read third time and passed House BLOCK VOTE (100-Y 0-N) `passage, reading-3`
+- **2023-01-24** VOTE: Block Vote Passage (100-Y 0-N) `passage`
+- **2023-01-25** Constitutional reading dispensed
+- **2023-01-25** Referred to Committee on Finance and Appropriations `referral-committee`
+- **2023-02-08** Reported from Finance and Appropriations (14-Y 0-N) `committee-passage`
+- **2023-02-09** Constitutional reading dispensed (40-Y 0-N)
+- **2023-02-10** Read third time `reading-3`
+- **2023-02-10** Passed Senate (39-Y 0-N) `passage`
+- **2023-02-14** Enrolled `enrolled`
+- **2023-02-14** Bill text as passed House and Senate (HB1405ER) `passage`
+- **2023-02-14** Signed by Speaker `passage`
+- **2023-02-14** Signed by President `passage`
+- **2023-02-16** Impact statement from TAX (HB1405ER)
+- **2023-02-27** Enrolled Bill communicated to Governor on February 27, 2023 `enrolled, executive-receipt`
+- **2023-02-27** Governor's Action Deadline 11:59 p.m., March 27, 2023 `executive-receipt`
+- **2023-03-26** Approved by Governor-Chapter 520 (effective 7/1/23) `executive-signature`
+- **2023-03-26** Acts of Assembly Chapter text (CHAP0520)
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b51ea386-4e9c-4e6c-b0ad-09005f1575dc`. Confidence: reported (aggregated from official Virginia legislature records).
+