---
type: "Bill"
title: "Income tax, state; changes definition of resident estate or trust."
description: "For income tax purposes, changes the definition of \"resident estate or trust\" to no longer include an estate or trust which is being administered in the Commonwealth. This bill is identical to"
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2019"
identifier: "SB 1205"
citation: "Virginia SB 1205 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Richard H. Stuart"]
version_count: 2
action_count: 16
vote_count: 6
first_action: "2019-01-04"
last_action: "2019-03-05"
source: "openstates"
source_identifier: "ocd-bill/47fd125f-d242-4931-9787-d63af273c232"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?191+sum+SB1205"
source_hash: "880408e26dd16d061afeb66a029f18a22c70c4068fa6c16e050140b1a21da965"
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 1205 (2019) — Income tax, state; changes definition of resident estate or trust.

For income tax purposes, changes the definition of "resident estate or trust" to no longer include an estate or trust which is being administered in the Commonwealth. This bill is identical to

## Version chain

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

1. **Senate: Bill text as passed Senate and House (SB1205ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+SB1205ER)
2. **Senate: Prefiled and ordered printed; offered 01/09/19 19101508D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+SB1205)

## Votes

- Constitutional reading dispensed — **40–0** (pass) · upper
- Reported from Finance — **21–0** (pass) · lower
- Passed House BLOCK VOTE — **98–0** (pass) · lower
- Subcommittee recommends reporting — **10–0** (pass) · lower
- Read third time and passed Senate — **38–0** (pass) · upper
- Reported from Finance — **16–0** (pass) · upper

## Sponsors

- Richard H. Stuart — primary (person)

## Timeline

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

- **2019-01-04** Prefiled and ordered printed; offered 01/09/19 19101508D `introduction`
- **2019-01-04** Referred to Committee on Finance `referral-committee`
- **2019-01-25** Read second time and engrossed `reading-2`
- **2019-01-30** Placed on Calendar
- **2019-01-30** Read first time `reading-1`
- **2019-01-30** Referred to Committee on Finance `referral-committee`
- **2019-02-01** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2019-02-12** Read second time `reading-2`
- **2019-02-13** Read third time `reading-3`
- **2019-02-13** Passed House BLOCK VOTE (98-Y 0-N) `passage`
- **2019-02-18** Enrolled
- **2019-02-18** Signed by Speaker
- **2019-02-19** Signed by President
- **2019-02-20** Enrolled Bill Communicated to Governor on February 20, 2019
- **2019-02-20** Governor's Action Deadline Midnight, March 26, 2019
- **2019-03-05** Approved by Governor-Chapter 192 (effective 7/1/19) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/47fd125f-d242-4931-9787-d63af273c232`. Confidence: reported (aggregated from official Virginia legislature records).