---
type: "Bill"
title: "Internet root infrastructure providers; taxation of corporations, apportionment."
description: "Internet root infrastructure providers; taxation of corporations, apportionment."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "SB 1349"
citation: "Virginia SB 1349 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Barker"]
version_count: 6
action_count: 49
vote_count: 10
first_action: "2023-01-11"
last_action: "2023-03-23"
source: "openstates"
source_identifier: "ocd-bill/112995e1-9324-40d0-9dce-6e76f40c37d0"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+SB1349"
source_hash: "23b6a2ae86c376f531e683463f85eb478d9066293f906e366e1f39f815cc34ba"
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 1349 (2023) — Internet root infrastructure providers; taxation of corporations, apportionment.

## Version chain

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

1. **CHAP0406** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0406)
2. **Committee substitute printed 23105249D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1349S1)
3. **Committee substitute printed 23106558D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1349H1)
4. **Conference substitute printed 23107202D-S2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1349S2)
5. **Prefiled and ordered printed; offered 01/11/23 23103193D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1349)
6. **SB1349ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1349ER)

## Votes

- VOTE: Adoption (92-Y 1-N) — **0–0** (fail) · lower
- House substitute rejected by Senate (1-Y 39-N) — **0–0** (fail) · upper
- Conference report agreed to by Senate (40-Y 0-N) — **0–0** (fail) · upper
- Senate acceded to request (40-Y 0-N) — **0–0** (fail) · upper
- Reported from Appropriations with substitute (21-Y 0-N) — **0–0** (fail) · lower
- VOTE: Block Vote Passage (98-Y 0-N) — **0–0** (fail) · lower
- Constitutional reading dispensed (38-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance and Appropriations with substitute (16-Y 0-N) — **0–0** (fail) · upper
- Passed Senate (39-Y 0-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (39-Y 0-N) — **0–0** (fail) · upper

## Sponsors

- Barker — primary (person)

## Timeline

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

- **2023-01-11** Prefiled and ordered printed; offered 01/11/23 23103193D `filing, introduction`
- **2023-01-11** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-01-29** Impact statement from TAX (SB1349)
- **2023-02-02** Senate committee, floor amendments and substitutes offered
- **2023-02-02** Committee substitute printed 23105249D-S1 `substitution`
- **2023-02-02** Reported from Finance and Appropriations with substitute (16-Y 0-N) `committee-passage`
- **2023-02-03** Constitutional reading dispensed (38-Y 0-N)
- **2023-02-06** Read second time `reading-2`
- **2023-02-06** Reading of substitute waived
- **2023-02-06** Committee substitute agreed to 23105249D-S1 `substitution`
- **2023-02-06** Engrossed by Senate - committee substitute SB1349S1 `substitution`
- **2023-02-06** Constitutional reading dispensed (39-Y 0-N)
- **2023-02-06** Passed Senate (39-Y 0-N) `passage`
- **2023-02-08** Placed on Calendar
- **2023-02-08** Read first time `reading-1`
- **2023-02-08** Referred to Committee on Appropriations `referral-committee`
- **2023-02-10** Assigned App. sub: Commerce Agriculture & Natural Resources `referral-committee`
- **2023-02-13** Impact statement from TAX (SB1349S1)
- **2023-02-13** Reported from Appropriations with substitute (21-Y 0-N) `committee-passage`
- **2023-02-13** Committee substitute printed 23106558D-H1 `substitution`
- **2023-02-14** Read second time `reading-2`
- **2023-02-15** Read third time `reading-3`
- **2023-02-15** Committee substitute agreed to 23106558D-H1 `substitution`
- **2023-02-15** Engrossed by House - committee substitute SB1349H1 `substitution`
- **2023-02-15** Passed House with substitute BLOCK VOTE (98-Y 0-N) `passage`
- **2023-02-15** VOTE: Block Vote Passage (98-Y 0-N) `passage`
- **2023-02-15** House substitute rejected by Senate (1-Y 39-N)
- **2023-02-15** House insisted on substitute `substitution`
- **2023-02-15** House requested conference committee `referral-committee`
- **2023-02-15** Senate acceded to request (40-Y 0-N)
- **2023-02-15** Conferees appointed by Senate
- **2023-02-15** Senators: Barker, Howell, Vogel
- **2023-02-15** Conferees appointed by House
- **2023-02-15** Delegates: Ware, Davis, Sickles
- **2023-02-23** Amended by conference committee
- **2023-02-23** Conference substitute printed 23107202D-S2
- **2023-02-24** Passed by temporarily
- **2023-02-24** Conference report agreed to by Senate (40-Y 0-N) `committee-passage-favorable`
- **2023-02-24** Conference report agreed to by House (92-Y 1-N) `committee-passage-favorable`
- **2023-02-24** VOTE: Adoption (92-Y 1-N)
- **2023-03-07** Enrolled `enrolled`
- **2023-03-07** Bill text as passed Senate and House (SB1349ER) `passage`
- **2023-03-08** Impact statement from TAX (SB1349ER)
- **2023-03-08** Signed by President `passage`
- **2023-03-08** Signed by Speaker `passage`
- **2023-03-13** Enrolled Bill Communicated to Governor on March 13, 2023 `enrolled`
- **2023-03-13** Governor's Action Deadline 11:59 p.m., March 27, 2023 `executive-receipt`
- **2023-03-23** Approved by Governor-Chapter 406 (effective - see bill) `executive-signature`
- **2023-03-23** Acts of Assembly Chapter text (CHAP0406)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/112995e1-9324-40d0-9dce-6e76f40c37d0`. Confidence: reported (aggregated from official Virginia legislature records).