---
type: "Bill"
title: "Income tax, state; military benefits subtraction."
description: "Income tax; military benefits subtraction; emergency. Establishes an income tax subtraction for up to $20,000 of militarybenefits in taxable year 2021, up to $30,000 in taxable year 2022,and up to $40,000 in taxable year 2023 and each year thereafter.The bill defines military benefits to include military retirementincome and benefits paid to the surviving spouse of a veteran. The bill contains an emergency clause."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "HB 1128"
citation: "Virginia HB 1128 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["John J. McGuire, III"]
version_count: 6
action_count: 97
vote_count: 22
first_action: "2022-01-12"
last_action: "2022-08-04"
source: "openstates"
source_identifier: "ocd-bill/0e896e13-6da3-42d5-92a1-d4bda48938c7"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB1128"
source_hash: "a3afc560d70e76dc1fe1a2e886a321c32c5095a75942e08211d414ee3b70c482"
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 HB 1128 (2022) — Income tax, state; military benefits subtraction.

Income tax; military benefits subtraction; emergency. Establishes an income tax subtraction for up to $20,000 of militarybenefits in taxable year 2021, up to $30,000 in taxable year 2022,and up to $40,000 in taxable year 2023 and each year thereafter.The bill defines military benefits to include military retirementincome and benefits paid to the surviving spouse of a veteran. The bill contains an emergency clause.

## Version chain

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

1. **CHAP0014** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0014)
2. **HB1128** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB1128)
3. **HB1128E** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB1128E)
4. **HB1128ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB1128ER)
5. **HB1128H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB1128H1)
6. **HB1128S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB1128S1)

## Votes

- Senate insisted on substitute (39-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance with amendment(s) (22-Y 0-N) — **22–0** (pass) · lower
- VOTE: Rejected #2 (0-Y 97-N 2-A) — **0–96** (fail) · lower
- Reported from Appropriations (17-Y 0-N) — **17–0** (pass) · lower
- VOTE: Rejected (1-Y 96-N 2-A) — **1–95** (fail) · lower
- VOTE: Adoption (86-Y 6-N 2-A) — **71–27** (pass) · lower
- Reported from Finance and Appropriations with substitute (15-Y 0-N) — **15–0** (pass) · upper
- Subcommittee recommends reporting with amendments (8-Y 0-N) — **0–0** (fail) · lower
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance and Appropriations with substitute (15-Y 0-N) — **0–0** (fail) · upper
- VOTE: Passage Emergency (98-Y 0-N 2-A) — **0–0** (fail) · lower
- VOTE: Rejected #2 (0-Y 97-N 2-A) — **0–0** (fail) · lower
- Conference report agreed to by Senate (39-Y 0-N) — **38–0** (pass) · upper
- Senate insisted on substitute (39-Y 0-N) — **39–0** (pass) · upper
- Subcommittee recommends reporting with amendments (8-Y 0-N) — **8–0** (pass) · lower
- VOTE: Passage Emergency (98-Y 0-N 2-A) — **97–0** (pass) · lower
- Passed Senate with substitute (40-Y 0-N) — **0–0** (fail) · upper
- Reported from Appropriations (17-Y 0-N) — **0–0** (fail) · lower
- Passed Senate with substitute (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance with amendment(s) (22-Y 0-N) — **0–0** (fail) · lower
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- VOTE: Rejected (1-Y 96-N 2-A) — **0–0** (fail) · lower

## Sponsors

- John J. McGuire, III — primary (person)
- A.C. Cordoza — cosponsor (person)
- Anne Ferrell Tata — cosponsor (person)
- Bill D. Wiley — cosponsor (person)
- Bill DeSteph — cosponsor (person)
- C. Matthew Fariss — cosponsor (person)
- C. Todd Gilbert — cosponsor (person)
- Carrie E. Coyner — cosponsor (person)
- Chris S. Runion — cosponsor (person)
- Christopher T. Head — cosponsor (person)
- Clinton L. Jenkins — cosponsor (person)
- Dave A. LaRock — cosponsor (person)
- Elizabeth R. Guzman — cosponsor (person)
- Emily M. Brewer — cosponsor (person)
- G. "John" Avoli — cosponsor (person)
- Hyland F. "Buddy" Fowler, Jr. — cosponsor (person)
- James A. "Jay" Leftwich — cosponsor (person)
- James W. Morefield — cosponsor (person)
- Jason S. Ballard — cosponsor (person)
- Jeffrey L. Campbell — cosponsor (person)
- Karen S. Greenhalgh — cosponsor (person)
- Kathleen Murphy — cosponsor (person)
- Kathy J. Byron — cosponsor (person)
- Kim A. Taylor — cosponsor (person)
- Luke E. Torian — cosponsor (person)
- M. Keith Hodges — cosponsor (person)
- Marie E. March — cosponsor (person)
- Mike A. Cherry — cosponsor (person)
- Nicholas J. Freitas — cosponsor (person)
- Phillip A. Scott — cosponsor (person)
- Roxann L. Robinson — cosponsor (person)
- Scott A. Wyatt — cosponsor (person)
- Tara A. Durant — cosponsor (person)
- Terry L. Austin — cosponsor (person)
- Thomas C. Wright, Jr. — cosponsor (person)
- Tony O. Wilt — cosponsor (person)
- Wendell S. Walker — cosponsor (person)
- Wren M. Williams — cosponsor (person)

## Timeline

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

- **2022-01-12** Presented and ordered printed with emergency clause 22104276D `introduction`
- **2022-01-12** Referred to Committee on Finance `referral-committee`
- **2022-01-27** Assigned Finance sub: Subcommittee #3 `referral-committee`
- **2022-02-01** Impact statement from TAX (HB1128)
- **2022-02-04** Subcommittee recommends reporting with amendments (8-Y 0-N)
- **2022-02-04** Subcommittee recommends referring to Committee on Appropriations
- **2022-02-07** Reported from Finance with amendment(s) (22-Y 0-N) `committee-passage`
- **2022-02-07** Referred to Committee on Appropriations `referral-committee`
- **2022-02-11** Reported from Appropriations (17-Y 0-N) `committee-passage`
- **2022-02-13** Read first time `reading-1`
- **2022-02-14** Read second time `reading-2`
- **2022-02-14** Committee amendments agreed to
- **2022-02-14** Engrossed by House as amended HB1128E
- **2022-02-14** Printed as engrossed 22104276D-E
- **2022-02-15** Read third time and passed House (98-Y 0-N 2-A) `passage, reading-3`
- **2022-02-15** VOTE: Passage Emergency (98-Y 0-N 2-A)
- **2022-02-16** Constitutional reading dispensed
- **2022-02-16** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-02-23** Impact statement from TAX (HB1128E)
- **2022-02-24** House subcommittee amendments and substitutes offered
- **2022-02-24** House committee, floor amendments and substitutes offered
- **2022-03-01** Reported from Finance and Appropriations with substitute (15-Y 0-N) `committee-passage`
- **2022-03-01** Committee substitute printed 22107275D-S1 `substitution`
- **2022-03-02** Constitutional reading dispensed (40-Y 0-N)
- **2022-03-02** Read third time `reading-3`
- **2022-03-02** Reading of substitute waived
- **2022-03-02** Committee substitute agreed to 22107275D-S1
- **2022-03-02** Engrossed by Senate - committee substitute HB1128S1
- **2022-03-02** Passed Senate with substitute (40-Y 0-N) `passage`
- **2022-03-02** Senate substitute rejected by House 22107275D-S1 (1-Y 96-N 2-A)
- **2022-03-02** VOTE: Rejected (1-Y 96-N 2-A)
- **2022-03-02** Reconsideration of Senate substitute agreed to by House
- **2022-03-02** Senate substitute rejected by House 22107275D-S1 (0-Y 97-N 2-A)
- **2022-03-02** VOTE: Rejected #2 (0-Y 97-N 2-A)
- **2022-03-02** Senate insisted on substitute (39-Y 0-N)
- **2022-03-02** Senate requested conference committee
- **2022-03-02** House acceded to request
- **2022-03-02** Conferees appointed by House
- **2022-03-02** Conferees appointed by Senate
- **2022-03-07** Amended by conference committee
- **2022-03-07** Conference substitute printed 22107554D-H1
- **2022-03-07** Passed by for the day
- **2022-03-12** Continued to 2022 Sp. Sess. 1 pursuant to HJR455
- **2022-06-01** Conference report agreed to by House (86-Y 6-N 2-A)
- **2022-06-01** VOTE: Adoption (86-Y 6-N 2-A)
- **2022-06-17** Conference report agreed to by Senate (39-Y 0-N)
- **2022-06-17** Emergency clause deleted
- **2022-07-20** Enrolled
- **2022-07-20** Impact statement from TAX (HB1128ER)
- **2022-07-20** Signed by Speaker
- **2022-07-21** Signed by President
- **2022-07-28** Enrolled Bill communicated to Governor on July 28, 2022
- **2022-07-28** Governor's Action Deadline 11:59 p.m., August 4, 2022
- **2022-08-04** Approved by Governor-Chapter 14 (effective on the 1st day of the 4th month following the month `executive-signature`
- **2022-08-04** of adjournment of the 2022 Special Session l)
- **2022-01-12** Presented and ordered printed with emergency clause 22104276D `introduction`
- **2022-01-12** Referred to Committee on Finance `referral-committee`
- **2022-01-27** Assigned Finance sub: Subcommittee #3 `referral-committee`
- **2022-02-01** Impact statement from TAX (HB1128)
- **2022-02-04** Subcommittee recommends reporting with amendments (8-Y 0-N)
- **2022-02-04** Subcommittee recommends referring to Committee on Appropriations
- **2022-02-07** Reported from Finance with amendment(s) (22-Y 0-N) `committee-passage`
- **2022-02-07** Referred to Committee on Appropriations `referral-committee`
- **2022-02-11** Reported from Appropriations (17-Y 0-N) `committee-passage`
- **2022-02-13** Read first time `reading-1`
- **2022-02-14** Read second time `reading-2`
- **2022-02-14** Committee amendments agreed to
- **2022-02-14** Engrossed by House as amended HB1128E
- **2022-02-14** Printed as engrossed 22104276D-E
- **2022-02-15** Read third time and passed House (98-Y 0-N 2-A) `passage, reading-3`
- **2022-02-15** VOTE: Passage Emergency (98-Y 0-N 2-A)
- **2022-02-16** Constitutional reading dispensed
- **2022-02-16** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-02-23** Impact statement from TAX (HB1128E)
- **2022-02-24** House subcommittee amendments and substitutes offered
- **2022-02-24** House committee, floor amendments and substitutes offered
- **2022-03-01** Reported from Finance and Appropriations with substitute (15-Y 0-N) `committee-passage`
- **2022-03-01** Committee substitute printed 22107275D-S1 `substitution`
- **2022-03-02** Constitutional reading dispensed (40-Y 0-N)
- **2022-03-02** Read third time `reading-3`
- **2022-03-02** Reading of substitute waived
- **2022-03-02** Committee substitute agreed to 22107275D-S1
- **2022-03-02** Engrossed by Senate - committee substitute HB1128S1
- **2022-03-02** Passed Senate with substitute (40-Y 0-N) `passage`
- **2022-03-02** Senate substitute rejected by House 22107275D-S1 (1-Y 96-N 2-A)
- **2022-03-02** VOTE: Rejected (1-Y 96-N 2-A)
- **2022-03-02** Reconsideration of Senate substitute agreed to by House
- **2022-03-02** Senate substitute rejected by House 22107275D-S1 (0-Y 97-N 2-A)
- **2022-03-02** VOTE: Rejected #2 (0-Y 97-N 2-A)
- **2022-03-02** Senate insisted on substitute (39-Y 0-N)
- **2022-03-02** Senate requested conference committee
- **2022-03-02** House acceded to request
- **2022-03-02** Conferees appointed by House
- **2022-03-02** Conferees appointed by Senate
- **2022-03-07** Conference substitute printed 22107554D-H1
- **2022-03-07** Passed by for the day
- **2022-03-12** Continued to 2022 Sp. Sess. 1 pursuant to HJR455

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0e896e13-6da3-42d5-92a1-d4bda48938c7`. Confidence: reported (aggregated from official Virginia legislature records).