---
type: "Bill"
title: "Income tax, state; extends sunset provision for major business facility job tax credit."
description: "Income tax; major business facility job tax credit; sunset. Extends the sunset of the major business facility job tax credit from July 1, 2022, to July 1, 2025. This bill is identical to HB 269."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "SB 185"
citation: "Virginia SB 185 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Frank M. Ruff, Jr."]
version_count: 3
action_count: 23
vote_count: 6
first_action: "2022-01-10"
last_action: "2022-04-07"
source: "openstates"
source_identifier: "ocd-bill/8ebf409e-91ba-47df-b53a-b1a1b7853a2f"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB185"
source_hash: "589b57a1313d6810dd5b1a33015f2e5316a67874439022f78d4cb82c9182f3db"
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 185 (2022) — Income tax, state; extends sunset provision for major business facility job tax credit.

Income tax; major business facility job tax credit; sunset. Extends the sunset of the major business facility job tax credit from July 1, 2022, to July 1, 2025. This bill is identical to HB 269.

## Version chain

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

1. **CHAP0203** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0203)
2. **Prefiled and ordered printed; offered 01/12/22 22102758D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB185)
3. **SB185ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB185ER)

## Votes

- Passed Senate (40-Y 0-N) — **40–0** (pass) · upper
- VOTE: Passage (92-Y 6-N) — **91–6** (pass) · lower
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance and Appropriations (16-Y 0-N) — **16–0** (pass) · upper
- Reported from Finance (21-Y 1-N) — **21–1** (pass) · lower
- Constitutional reading dispensed (38-Y 0-N) — **38–0** (pass) · upper

## Sponsors

- Frank M. Ruff, Jr. — primary (person)

## Timeline

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

- **2022-01-10** Prefiled and ordered printed; offered 01/12/22 22102758D `introduction`
- **2022-01-10** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-01-20** Impact statement from TAX (SB185)
- **2022-02-08** Reported from Finance and Appropriations (16-Y 0-N) `committee-passage`
- **2022-02-09** Constitutional reading dispensed (38-Y 0-N)
- **2022-02-10** Read second time and engrossed `reading-2`
- **2022-02-10** Constitutional reading dispensed (40-Y 0-N)
- **2022-02-10** Passed Senate (40-Y 0-N) `passage`
- **2022-02-18** Placed on Calendar
- **2022-02-18** Read first time `reading-1`
- **2022-02-18** Referred to Committee on Finance `referral-committee`
- **2022-02-21** Reported from Finance (21-Y 1-N) `committee-passage`
- **2022-02-23** Read second time `reading-2`
- **2022-02-24** Read third time `reading-3`
- **2022-02-24** Passed House (92-Y 6-N) `passage`
- **2022-02-24** VOTE: Passage (92-Y 6-N)
- **2022-02-28** Enrolled
- **2022-02-28** Impact statement from TAX (SB185ER)
- **2022-02-28** Signed by President
- **2022-02-28** Signed by Speaker
- **2022-03-11** Enrolled Bill Communicated to Governor on March 11, 2022
- **2022-03-11** Governor's Action Deadline 11:59 p.m., April 11, 2022
- **2022-04-07** Approved by Governor-Chapter 203 (effective 7/1/22) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8ebf409e-91ba-47df-b53a-b1a1b7853a2f`. Confidence: reported (aggregated from official Virginia legislature records).