---
type: "Bill"
title: "Income tax, state; pass-through entities."
description: "Income tax, state; pass-through entities."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "SB 1476"
citation: "Virginia SB 1476 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Petersen"]
version_count: 3
action_count: 24
vote_count: 6
first_action: "2023-01-18"
last_action: "2023-03-27"
source: "openstates"
source_identifier: "ocd-bill/16616d1f-a3d3-446b-a4a1-05e21ecb9825"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+SB1476"
source_hash: "fcf6317184e819dcaf089c02d5ba10459000bbb2ca8884f70eafe1217de0950a"
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 1476 (2023) — Income tax, state; pass-through entities.

## Version chain

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

1. **CHAP0687** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0687)
2. **Presented and ordered printed 23104287D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1476)
3. **SB1476ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1476ER)

## Votes

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

## Sponsors

- Petersen — primary (person)

## Timeline

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

- **2023-01-18** Presented and ordered printed 23104287D `introduction`
- **2023-01-18** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-01-29** Impact statement from TAX (SB1476)
- **2023-01-31** Reported from Finance and Appropriations (15-Y 0-N) `committee-passage`
- **2023-02-01** Constitutional reading dispensed (40-Y 0-N)
- **2023-02-02** Read second time and engrossed `reading-2`
- **2023-02-02** Constitutional reading dispensed (40-Y 0-N)
- **2023-02-02** Passed Senate (40-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 Finance `referral-committee`
- **2023-02-08** Reported from Finance (21-Y 0-N) `committee-passage`
- **2023-02-10** Read second time `reading-2`
- **2023-02-13** Passed House BLOCK VOTE (99-Y 0-N) `passage`
- **2023-02-13** VOTE: Block Vote Passage (99-Y 0-N) `passage`
- **2023-02-15** Enrolled `enrolled`
- **2023-02-15** Bill text as passed Senate and House (SB1476ER) `passage`
- **2023-02-15** Signed by Speaker `passage`
- **2023-02-16** Signed by President `passage`
- **2023-02-20** Impact statement from TAX (SB1476ER)
- **2023-02-27** Enrolled Bill Communicated to Governor on February 27, 2023 `enrolled`
- **2023-02-27** Governor's Action Deadline 11:59 p.m., March 27, 2023 `executive-receipt`
- **2023-03-27** Approved by Governor-Chapter 687 (effective 7/1/23) `executive-signature`
- **2023-03-27** Acts of Assembly Chapter text (CHAP0687)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/16616d1f-a3d3-446b-a4a1-05e21ecb9825`. Confidence: reported (aggregated from official Virginia legislature records).