---
type: "Bill"
title: "Income tax, corporate; returns, affiliated corporations."
description: "Income tax, corporate; returns, affiliated corporations."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "SB 796"
citation: "Virginia SB 796 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Surovell"]
version_count: 3
action_count: 25
vote_count: 6
first_action: "2022-12-01"
last_action: "2023-03-26"
source: "openstates"
source_identifier: "ocd-bill/3af30827-5455-4f34-8c77-ad59571d9789"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+SB796"
source_hash: "de0ea6deac7e52ffa82126e6610f0dca88a361de3b5c329e2a9acafe74b54598"
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 796 (2023) — Income tax, corporate; returns, affiliated corporations.

## Version chain

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

1. **CHAP0521** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0521)
2. **Prefiled and ordered printed; offered 01/11/23 23100722D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB796)
3. **SB796ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB796ER)

## Votes

- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (39-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance (21-Y 0-N) — **0–0** (fail) · lower
- Reported from Finance and Appropriations (16-Y 0-N) — **0–0** (fail) · upper
- VOTE: Block Vote Passage (99-Y 0-N) — **0–0** (fail) · lower
- Passed Senate (38-Y 0-N) — **0–0** (fail) · upper

## Sponsors

- Surovell — primary (person)

## Timeline

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

- **2022-12-01** Prefiled and ordered printed; offered 01/11/23 23100722D `filing, introduction`
- **2022-12-01** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-01-14** Impact statement from TAX (SB796)
- **2023-02-01** Reported from Finance and Appropriations (16-Y 0-N) `committee-passage`
- **2023-02-02** Constitutional reading dispensed (40-Y 0-N)
- **2023-02-03** Read second time and engrossed `reading-2`
- **2023-02-03** Constitutional reading dispensed (39-Y 0-N)
- **2023-02-03** Passed Senate (38-Y 0-N) `passage`
- **2023-02-07** Placed on Calendar
- **2023-02-07** Read first time `reading-1`
- **2023-02-07** 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** Read third time `reading-3`
- **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 (SB796ER) `passage`
- **2023-02-15** Signed by Speaker `passage`
- **2023-02-16** Impact statement from TAX (SB796ER)
- **2023-02-16** Signed by President `passage`
- **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`
- **2023-03-26** Approved by Governor-Chapter 521 (effective 7/1/23) `executive-signature`
- **2023-03-26** Acts of Assembly Chapter text (CHAP0521)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3af30827-5455-4f34-8c77-ad59571d9789`. Confidence: reported (aggregated from official Virginia legislature records).