---
type: "Bill"
title: "Income tax, state; exclusion, student loan forgiveness, disabled veterans."
description: "Income tax exclusion; student loan forgiveness; disabled veterans. Excludes from Virginia adjusted gross income any income received by a totally and permanently disabled veteran from student loan debt cancellation or discharge for taxable years 2020 through 2025."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2020"
identifier: "SB 745"
citation: "Virginia SB 745 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["John J. Bell"]
version_count: 4
action_count: 29
vote_count: 6
first_action: "2020-01-08"
last_action: "2020-04-02"
source: "openstates"
source_identifier: "ocd-bill/5b38e5fa-1dc5-4611-bb9d-fa0b62685293"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+SB745"
source_hash: "f710b1697992d9ffc9d4dc2ba7ffdbced57ec465351922b4ea0604aa0819225a"
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 745 (2020) — Income tax, state; exclusion, student loan forgiveness, disabled veterans.

Income tax exclusion; student loan forgiveness; disabled veterans. Excludes from Virginia adjusted gross income any income received by a totally and permanently disabled veteran from student loan debt cancellation or discharge for taxable years 2020 through 2025.

## Version chain

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

1. **Acts of Assembly Chapter text (CHAP0606)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+CHAP0606)
2. **Bill text as passed Senate and House (SB745ER)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB745ER)
3. **Engrossed by Senate as amended SB745E** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB745E)
4. **Impact statement from TAX (SB745)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB745)

## Votes

- Read third time and passed Senate (39-Y 0-N) — **39–0** (pass) · upper
- Reported from Finance (21-Y 0-N) — **21–0** (pass) · lower
- Reported from Finance and Appropriations with amendment (15-Y 0-N) — **15–0** (pass) · upper
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Subcommittee recommends reporting (9-Y 0-N) — **9–0** (pass) · lower
- VOTE: Block Vote Passage (100-Y 0-N) — **99–0** (pass) · lower

## Sponsors

- John J. Bell — primary (person)
- Bryce E. Reeves — cosponsor (person)

## Timeline

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

- **2020-01-08** Prefiled and ordered printed; offered 01/08/20 20100557D `introduction`
- **2020-01-08** Referred to Committee on Finance and Appropriations `referral-committee`
- **2020-01-18** Impact statement from TAX (SB745)
- **2020-01-21** Reported from Finance and Appropriations with amendment (15-Y 0-N) `committee-passage`
- **2020-01-22** Constitutional reading dispensed (40-Y 0-N)
- **2020-01-23** Read second time `reading-2`
- **2020-01-23** Reading of amendment waived
- **2020-01-23** Committee amendment agreed to
- **2020-01-23** Engrossed by Senate as amended SB745E
- **2020-01-23** Printed as engrossed 20100557D-E
- **2020-01-24** Read third time and passed Senate (39-Y 0-N) `passage, reading-3`
- **2020-02-12** Placed on Calendar
- **2020-02-12** Read first time `reading-1`
- **2020-02-12** Referred to Committee on Finance `referral-committee`
- **2020-02-13** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2020-02-14** Impact statement from TAX (SB745E)
- **2020-02-17** Subcommittee recommends reporting (9-Y 0-N)
- **2020-02-19** Reported from Finance (21-Y 0-N) `committee-passage`
- **2020-02-21** Read second time `reading-2`
- **2020-02-24** Read third time `reading-3`
- **2020-02-24** Passed House BLOCK VOTE (100-Y 0-N) `passage`
- **2020-02-24** VOTE: Block Vote Passage (100-Y 0-N)
- **2020-02-27** Enrolled
- **2020-02-27** Impact statement from TAX (SB745ER)
- **2020-02-27** Signed by President
- **2020-02-27** Signed by Speaker
- **2020-03-10** Enrolled Bill Communicated to Governor on March 10, 2020
- **2020-03-10** Governor's Action Deadline 11:59 p.m., April 11, 2020
- **2020-04-02** Approved by Governor-Chapter 606 (effective 7/1/20) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5b38e5fa-1dc5-4611-bb9d-fa0b62685293`. Confidence: reported (aggregated from official Virginia legislature records).