---
type: "Bill"
title: "Taxable income apportionment; retail companies."
description: "Taxable income apportionment; retail companies."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "HB 1978"
citation: "Virginia HB 1978 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Leftwich"]
version_count: 3
action_count: 27
vote_count: 7
first_action: "2023-01-10"
last_action: "2023-03-17"
source: "openstates"
source_identifier: "ocd-bill/1f34dd1c-7eb4-41b6-8cae-4e2f41f05b0f"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB1978"
source_hash: "8143ce04b8067db9859210baa4c6c724424bcca68118dd88b006ccf5897c6d62"
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 1978 (2023) — Taxable income apportionment; retail companies.

## Version chain

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

1. **CHAP0038** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0038)
2. **HB1978ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1978ER)
3. **Prefiled and ordered printed; offered 01/11/23 23102917D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1978)

## Votes

- Reported from Finance (22-Y 0-N) — **0–0** (fail) · lower
- Reported from Appropriations (21-Y 0-N) — **0–0** (fail) · lower
- Reported from Finance and Appropriations (15-Y 0-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Passed Senate (40-Y 0-N) — **0–0** (fail) · upper
- Subcommittee recommends reporting (8-Y 0-N) — **0–0** (fail) · lower
- VOTE: Block Vote Passage (99-Y 0-N) — **0–0** (fail) · lower

## Sponsors

- Leftwich — primary (person)

## Timeline

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

- **2023-01-10** Prefiled and ordered printed; offered 01/11/23 23102917D `filing, introduction`
- **2023-01-10** Referred to Committee on Finance `referral-committee`
- **2023-01-19** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2023-01-29** Impact statement from TAX (HB1978)
- **2023-01-30** Subcommittee recommends reporting (8-Y 0-N)
- **2023-02-01** Reported from Finance (22-Y 0-N) `committee-passage`
- **2023-02-01** Referred to Committee on Appropriations `referral-committee`
- **2023-02-03** Reported from Appropriations (21-Y 0-N) `committee-passage`
- **2023-02-05** Read first time `reading-1`
- **2023-02-06** Read second time and engrossed `reading-2`
- **2023-02-07** Read third time and passed House BLOCK VOTE (99-Y 0-N) `passage, reading-3`
- **2023-02-07** VOTE: Block Vote Passage (99-Y 0-N) `passage`
- **2023-02-08** Constitutional reading dispensed
- **2023-02-08** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-02-14** Reported from Finance and Appropriations (15-Y 0-N) `committee-passage`
- **2023-02-14** Constitutional reading dispensed (40-Y 0-N)
- **2023-02-15** Read third time `reading-3`
- **2023-02-15** Passed Senate (40-Y 0-N) `passage`
- **2023-02-20** Enrolled `enrolled`
- **2023-02-20** Bill text as passed House and Senate (HB1978ER) `passage`
- **2023-02-20** Signed by Speaker `passage`
- **2023-02-21** Signed by President `passage`
- **2023-03-02** Enrolled Bill communicated to Governor on March 2, 2023 `enrolled, executive-receipt`
- **2023-03-02** Governor's Action Deadline 11:59 p.m., March 27, 2023 `executive-receipt`
- **2023-03-02** Impact statement from TAX (HB1978ER)
- **2023-03-17** Approved by Governor-Chapter 38 (effective 7/1/23) `executive-signature`
- **2023-03-17** Acts of Assembly Chapter text (CHAP0038)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1f34dd1c-7eb4-41b6-8cae-4e2f41f05b0f`. Confidence: reported (aggregated from official Virginia legislature records).