---
type: "Bill"
title: "Internal Revenue Code; conformity of the Commonwealth's taxation system."
description: "Internal Revenue Code; conformity of the Commonwealth's taxation system."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "SB 882"
citation: "Virginia SB 882 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Howell"]
version_count: 4
action_count: 30
vote_count: 5
first_action: "2023-01-03"
last_action: "2023-02-27"
source: "openstates"
source_identifier: "ocd-bill/ae716871-3a82-4619-a25d-cfff5c693a88"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+SB882"
source_hash: "f46e75765c97da4e19e82046762b4cb6639c25d5a74bdd7cb7b9719306ee2658"
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 882 (2023) — Internal Revenue Code; conformity of the Commonwealth's taxation system.

## Version chain

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

1. **CHAP0001** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0001)
2. **Prefiled and ordered printed with emergency clause; offered 01/11/23 23101203D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB882)
3. **Printed as engrossed 23101203D-E** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB882E)
4. **SB882ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB882ER)

## Votes

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

## Sponsors

- Howell — primary (person)

## Timeline

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

- **2023-01-03** Prefiled and ordered printed with emergency clause; offered 01/11/23 23101203D `filing, introduction`
- **2023-01-03** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-01-15** Impact statement from TAX (SB882)
- **2023-01-24** Senate committee, floor amendments and substitutes offered
- **2023-01-24** Reported from Finance and Appropriations with amendment (16-Y 0-N) `committee-passage`
- **2023-01-25** Constitutional reading dispensed (39-Y 0-N)
- **2023-01-26** Read second time `reading-2`
- **2023-01-26** Reading of amendment waived
- **2023-01-26** Committee amendment agreed to `amendment-passage`
- **2023-01-26** Engrossed by Senate as amended SB882E
- **2023-01-26** Printed as engrossed 23101203D-E
- **2023-01-27** Read third time and passed Senate (40-Y 0-N) `passage, reading-3`
- **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** Impact statement from TAX (SB882E)
- **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 (SB882ER) `passage`
- **2023-02-15** Signed by Speaker `passage`
- **2023-02-16** Impact statement from TAX (SB882ER)
- **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`
- **2023-02-27** Approved by Governor-Chapter 1 (effective 2/27/23) `executive-signature`
- **2023-02-27** Acts of Assembly Chapter text (CHAP0001)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ae716871-3a82-4619-a25d-cfff5c693a88`. Confidence: reported (aggregated from official Virginia legislature records).