---
type: "Bill"
title: "Income tax, state; military benefits subtraction."
description: "Income tax; military benefits subtraction;emergency. Establishes an income tax subtraction for up to $20,000of military benefits in taxable year 2021, up to $30,000 in taxable year 2022, and up to $40,000 in taxable year 2023 and each year thereafter.The bill defines military benefits to include military retirementincome and benefits paid to the surviving spouse of a veteran. Thebill contains an emergency clause."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "SB 528"
citation: "Virginia SB 528 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bryce E. Reeves"]
version_count: 6
action_count: 90
vote_count: 18
first_action: "2022-01-12"
last_action: "2022-08-04"
source: "openstates"
source_identifier: "ocd-bill/25a5e963-050c-4c87-901e-8dc666bcd0da"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB528"
source_hash: "73bbd61d3fc993d91111dc28282abb62d1bafee3e5972d8afa6f111781561158"
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 528 (2022) — Income tax, state; military benefits subtraction.

Income tax; military benefits subtraction;emergency. Establishes an income tax subtraction for up to $20,000of military benefits in taxable year 2021, up to $30,000 in taxable year 2022, and up to $40,000 in taxable year 2023 and each year thereafter.The bill defines military benefits to include military retirementincome and benefits paid to the surviving spouse of a veteran. Thebill contains an emergency clause.

## Version chain

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

1. **CHAP0015** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0015)
2. **SB528** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB528)
3. **SB528ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB528ER)
4. **SB528H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB528H1)
5. **SB528S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB528S1)
6. **SB528S2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB528S2)

## Votes

- Reported from Finance with substitute (21-Y 0-N) — **21–0** (pass) · lower
- VOTE: Passage (98-Y 0-N 1-A) — **97–0** (pass) · lower
- Reported from Finance and Appropriations with substitute (16-Y 0-N) — **16–0** (pass) · upper
- VOTE: Passage (98-Y 0-N 1-A) — **0–0** (fail) · lower
- Passed Senate (40-Y 0-N) — **40–0** (pass) · upper
- House substitute rejected by Senate (11-Y 29-N) — **0–0** (fail) · upper
- Conference report agreed to by Senate (39-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance with substitute (21-Y 0-N) — **0–0** (fail) · lower
- Senate acceded to request (40-Y 0-N) — **40–0** (pass) · upper
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- House substitute rejected by Senate (11-Y 29-N) — **11–29** (fail) · upper
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- VOTE: Adoption (87-Y 5-N 2-A) — **80–19** (pass) · lower
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Passed Senate (40-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance and Appropriations with substitute (16-Y 0-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Senate acceded to request (40-Y 0-N) — **0–0** (fail) · upper

## Sponsors

- Bryce E. Reeves — primary (person)
- Amanda F. Chase — cosponsor (person)
- Bill DeSteph — cosponsor (person)
- Clinton L. Jenkins — cosponsor (person)
- Frank M. Ruff, Jr. — cosponsor (person)
- Jennifer A. Kiggans — cosponsor (person)
- John J. Bell — cosponsor (person)
- Ryan T. McDougle — cosponsor (person)
- Siobhan S. Dunnavant — cosponsor (person)

## Timeline

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

- **2022-01-12** Prefiled and ordered printed with emergency clause; offered 01/12/22 22104279D `introduction`
- **2022-01-12** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-02-02** Impact statement from TAX (SB528)
- **2022-02-08** Senate subcommittee amendments and substitutes offered
- **2022-02-10** Senate committee, floor amendments and substitutes offered
- **2022-02-10** Reported from Finance and Appropriations with substitute (16-Y 0-N) `committee-passage`
- **2022-02-10** Committee substitute printed 22106367D-S1 `substitution`
- **2022-02-10** Incorporates SB381 (McDougle)
- **2022-02-10** Incorporates SB586 (Chase)
- **2022-02-11** Constitutional reading dispensed (40-Y 0-N)
- **2022-02-14** Read second time `reading-2`
- **2022-02-14** Reading of substitute waived
- **2022-02-14** Committee substitute agreed to 22106367D-S1
- **2022-02-14** Emergency clause deleted
- **2022-02-14** Engrossed by Senate - committee substitute SB528S1
- **2022-02-14** Constitutional reading dispensed (40-Y 0-N)
- **2022-02-14** Passed Senate (40-Y 0-N) `passage`
- **2022-02-18** Placed on Calendar
- **2022-02-18** Read first time `reading-1`
- **2022-02-18** Referred to Committee on Finance `referral-committee`
- **2022-02-20** Impact statement from TAX (SB528S1)
- **2022-02-23** House committee, floor amendments and substitutes offered
- **2022-02-23** Reported from Finance with substitute (21-Y 0-N) `committee-passage`
- **2022-02-23** Committee substitute printed 22106926D-H1 `substitution`
- **2022-02-25** Read second time `reading-2`
- **2022-02-28** Read third time `reading-3`
- **2022-02-28** Committee substitute agreed to 22106926D-H1
- **2022-02-28** Engrossed by House - committee substitute SB528H1
- **2022-02-28** Passed House with substitute (98-Y 0-N 1-A) `passage`
- **2022-02-28** VOTE: Passage (98-Y 0-N 1-A)
- **2022-03-02** House substitute rejected by Senate (11-Y 29-N)
- **2022-03-02** House insisted on substitute
- **2022-03-02** House requested conference committee
- **2022-03-02** Senate acceded to request (40-Y 0-N)
- **2022-03-02** Conferees appointed by Senate
- **2022-03-02** Conferees appointed by House
- **2022-03-07** Amended by conference committee
- **2022-03-07** Conference substitute printed 22107553D-S2
- **2022-03-07** Passed by for the day
- **2022-03-12** Continued to 2022 Sp. Sess. 1 pursuant to HJR455
- **2022-06-01** Conference report agreed to by House (87-Y 5-N 2-A)
- **2022-06-01** VOTE: Adoption (87-Y 5-N 2-A)
- **2022-06-17** Conference report agreed to by Senate (39-Y 0-N)
- **2022-07-20** Enrolled
- **2022-07-20** Impact statement from TAX (SB528ER)
- **2022-07-20** Signed by Speaker
- **2022-07-21** Signed by President
- **2022-07-28** Enrolled Bill Communicated to Governor on July 28, 2022
- **2022-07-28** Governor's Action Deadline 11:59 p.m., August 4, 2022
- **2022-08-04** Approved by Governor-Chapter 15 (effective on the 1st day of the 4th month following the month `executive-signature`
- **2022-08-04** of adjournment of the 2022 Special Session l)
- **2022-01-12** Prefiled and ordered printed with emergency clause; offered 01/12/22 22104279D `introduction`
- **2022-01-12** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-02-02** Impact statement from TAX (SB528)
- **2022-02-08** Senate subcommittee amendments and substitutes offered
- **2022-02-10** Senate committee, floor amendments and substitutes offered
- **2022-02-10** Reported from Finance and Appropriations with substitute (16-Y 0-N) `committee-passage`
- **2022-02-10** Committee substitute printed 22106367D-S1 `substitution`
- **2022-02-10** Incorporates SB381 (McDougle)
- **2022-02-10** Incorporates SB586 (Chase)
- **2022-02-11** Constitutional reading dispensed (40-Y 0-N)
- **2022-02-14** Read second time `reading-2`
- **2022-02-14** Reading of substitute waived
- **2022-02-14** Committee substitute agreed to 22106367D-S1
- **2022-02-14** Emergency clause deleted
- **2022-02-14** Engrossed by Senate - committee substitute SB528S1
- **2022-02-14** Constitutional reading dispensed (40-Y 0-N)
- **2022-02-14** Passed Senate (40-Y 0-N) `passage`
- **2022-02-18** Placed on Calendar
- **2022-02-18** Read first time `reading-1`
- **2022-02-18** Referred to Committee on Finance `referral-committee`
- **2022-02-20** Impact statement from TAX (SB528S1)
- **2022-02-23** House committee, floor amendments and substitutes offered
- **2022-02-23** Reported from Finance with substitute (21-Y 0-N) `committee-passage`
- **2022-02-23** Committee substitute printed 22106926D-H1 `substitution`
- **2022-02-25** Read second time `reading-2`
- **2022-02-28** Read third time `reading-3`
- **2022-02-28** Committee substitute agreed to 22106926D-H1
- **2022-02-28** Engrossed by House - committee substitute SB528H1
- **2022-02-28** Passed House with substitute (98-Y 0-N 1-A) `passage`
- **2022-02-28** VOTE: Passage (98-Y 0-N 1-A)
- **2022-03-02** House substitute rejected by Senate (11-Y 29-N)
- **2022-03-02** House insisted on substitute
- **2022-03-02** House requested conference committee
- **2022-03-02** Senate acceded to request (40-Y 0-N)
- **2022-03-02** Conferees appointed by Senate
- **2022-03-02** Conferees appointed by House
- **2022-03-07** Conference substitute printed 22107553D-S2
- **2022-03-07** Passed by for the day
- **2022-03-12** Continued to 2022 Sp. Sess. 1 pursuant to HJR455

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/25a5e963-050c-4c87-901e-8dc666bcd0da`. Confidence: reported (aggregated from official Virginia legislature records).