---
type: "Bill"
title: "Taxes on income, wills, and administrations; exemption for victims of the Va. Beach mass shooting."
description: "Taxes on income, wills, and administrations; exemption for victims of the Virginia Beach mass shooting and for payments to such victims; emergency. Establishes an income tax exemption for relief payments paid to a victim of the 2019 Virginia Beach mass shooting or a parent, guardian, child, or spouse of a victim. The bill also establishes an exemption from probate tax for a person killed or injured in the shooting. The bill provides that if, prior to its enactment, a person eligible for a tax exemption pursuant to the bill paid tax to the Commonwealth or a locality for a will or grant of administration of a victim's estate, either the Commonwealth or the locality shall refund the tax. The bill establishes a deduction for a taxpayer's relief payment, whether directly or indirectly, to a victim of the Virginia Beach mass shooting, provided the taxpayer coordinates with the City of Virginia Beach to identify victims and distribute payments. The bill contains an emergency clause."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2020"
identifier: "SB 93"
citation: "Virginia SB 93 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bill DeSteph"]
version_count: 4
action_count: 30
vote_count: 6
first_action: "2019-12-02"
last_action: "2020-03-11"
source: "openstates"
source_identifier: "ocd-bill/b9b718b9-a868-49f1-8b5c-9e75d02b6ed2"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+SB93"
source_hash: "33bbc4e39c0fda0911f951ae491a31bd23dd85a0194ac0b472bb67dde6c40ac5"
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 93 (2020) — Taxes on income, wills, and administrations; exemption for victims of the Va. Beach mass shooting.

Taxes on income, wills, and administrations; exemption for victims of the Virginia Beach mass shooting and for payments to such victims; emergency. Establishes an income tax exemption for relief payments paid to a victim of the 2019 Virginia Beach mass shooting or a parent, guardian, child, or spouse of a victim. The bill also establishes an exemption from probate tax for a person killed or injured in the shooting. The bill provides that if, prior to its enactment, a person eligible for a tax exemption pursuant to the bill paid tax to the Commonwealth or a locality for a will or grant of administration of a victim's estate, either the Commonwealth or the locality shall refund the tax. The bill establishes a deduction for a taxpayer's relief payment, whether directly or indirectly, to a victim of the Virginia Beach mass shooting, provided the taxpayer coordinates with the City of Virginia Beach to identify victims and distribute payments. The bill contains an emergency clause.

## Version chain

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

1. **Acts of Assembly Chapter text (CHAP0278)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+CHAP0278)
2. **Bill text as passed Senate and House (SB93ER)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB93ER)
3. **Engrossed by Senate - committee substitute SB93S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB93S1)
4. **Impact statement from TAX (SB93)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB93)

## Votes

- Passed Senate (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance (22-Y 0-N) — **22–0** (pass) · lower
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance and Appropriations with substitute (16-Y 0-N) — **16–0** (pass) · upper
- VOTE: Block Vote Passage (100-Y 0-N) — **99–0** (pass) · lower
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper

## Sponsors

- Bill DeSteph — primary (person)
- Amanda F. Chase — cosponsor (person)
- Frank M. Ruff, Jr. — cosponsor (person)
- Jennifer L. McClellan — cosponsor (person)
- Joseph D. Morrissey — cosponsor (person)
- Joshua G. Cole — cosponsor (person)
- Karrie K. Delaney — cosponsor (person)
- Patrick A. Hope — cosponsor (person)

## Timeline

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

- **2019-12-02** Prefiled and ordered printed with emergency clause; offered 01/08/20 20101254D `introduction`
- **2019-12-02** Referred to Committee on Finance and Appropriations `referral-committee`
- **2020-01-08** Moved from Finance to Finance and Appropriations due to a change of the committee name
- **2020-01-19** Impact statement from TAX (SB93)
- **2020-01-21** Reported from Finance and Appropriations with substitute (16-Y 0-N) `committee-passage`
- **2020-01-21** Committee substitute printed 20106162D-S1 `substitution`
- **2020-01-22** Constitutional reading dispensed (40-Y 0-N)
- **2020-01-22** Read second time `reading-2`
- **2020-01-22** Reading of substitute waived
- **2020-01-22** Committee substitute agreed to 20106162D-S1
- **2020-01-22** Engrossed by Senate - committee substitute SB93S1
- **2020-01-22** Constitutional reading dispensed (40-Y 0-N)
- **2020-01-22** Passed Senate (40-Y 0-N) `passage`
- **2020-02-10** Impact statement from TAX (SB93E)
- **2020-02-10** Impact statement from TAX (SB93S1)
- **2020-02-18** Placed on Calendar
- **2020-02-18** Read first time `reading-1`
- **2020-02-18** Referred to Committee on Finance `referral-committee`
- **2020-02-19** Reported from Finance (22-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 (SB93ER)
- **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
- **2020-03-11** Approved by Governor-Chapter 278 (effective 3/11/20) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b9b718b9-a868-49f1-8b5c-9e75d02b6ed2`. Confidence: reported (aggregated from official Virginia legislature records).