---
type: "Bill"
title: "Commonwealth's tax code; conformity with federal law; emergency."
description: "Advances conformity with the federal tax code to December 31, 2016. The bill contains an emergency clause. This bill is identical to"
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2017"
identifier: "SB 977"
citation: "Virginia SB 977 (2017)"
classification: ["bill"]
subjects: ["Emergency Legislation", "Taxation"]
status: "enacted"
primary_sponsors: ["Emmett W. Hanger, Jr."]
version_count: 3
action_count: 17
vote_count: 5
first_action: "2017-01-03"
last_action: "2017-02-13"
source: "openstates"
source_identifier: "ocd-bill/9ab15e4c-2a92-4501-977e-b79f2fcaa525"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+SB977"
source_hash: "92ef84bcb7c89a6acdac5260423d22374629a6c53c46423e4c853c44b4305acf"
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 SB 977 (2017) — Commonwealth's tax code; conformity with federal law; emergency.

Advances conformity with the federal tax code to December 31, 2016. The bill contains an emergency clause. This bill is identical to

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Governor: Acts of Assembly Chapter text (CHAP0002)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+CHAP0002)
2. **Senate: Bill text as passed Senate and House (SB977ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB977ER)
3. **Senate: Prefiled and ordered printed with emergency clause; offered 01/13/16 17101385D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB977)

## Votes

- Reported from Finance — **14–0** (pass) · legislature
- Constitutional reading dispensed — **40–0** (pass) · legislature
- Passed House BLOCK VOTE — **97–0** (pass) · legislature
- Reported from Finance — **22–0** (pass) · legislature
- Read third time and passed Senate — **39–0** (pass) · legislature

## Sponsors

- Emmett W. Hanger, Jr. — primary (person)
- Thomas K. Norment, Jr. — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-01-03** Prefiled and ordered printed with emergency clause; offered 01/13/16 17101385D `introduction`
- **2017-01-03** Referred to Committee on Finance `referral-committee`
- **2017-01-20** Passed by for the day
- **2017-01-23** Read second time and engrossed `reading-2`
- **2017-01-31** Placed on Calendar
- **2017-01-31** Read first time `reading-1`
- **2017-01-31** Referred to Committee on Finance `referral-committee`
- **2017-02-03** Read second time `reading-2`
- **2017-02-06** Read third time `reading-3`
- **2017-02-06** Engrossed by House
- **2017-02-06** Passed House BLOCK VOTE (97-Y 0-N) `passage`
- **2017-02-07** Enrolled
- **2017-02-07** Signed by President
- **2017-02-07** Signed by Speaker
- **2017-02-08** Enrolled Bill Communicated to Governor on 2/8/17
- **2017-02-08** Governor's Action Deadline Midnight, February 15, 2017
- **2017-02-13** Approved by Governor-Chapter 2 (effective 2/13/17) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9ab15e4c-2a92-4501-977e-b79f2fcaa525`. Confidence: reported (aggregated from official Virginia legislature records).