---
type: "Bill"
title: "Income tax, state; housing opportunity tax credits."
description: "Income tax, state; housing opportunity tax credits."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022S1"
identifier: "SB 47"
citation: "Virginia SB 47 (2022S1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Locke"]
version_count: 6
action_count: 52
vote_count: 11
first_action: "2021-12-29"
last_action: "2022-08-04"
source: "openstates"
source_identifier: "ocd-bill/3fd1c72d-7a92-467a-aae1-e70bf51a7831"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?222+sum+SB47"
source_hash: "efacb0e69dc5ef5b96c210216ef00ce37d26defc0e416de939beafee6f9d767f"
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 47 (2022S1) — Income tax, state; housing opportunity tax credits.

## Version chain

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

1. **CHAP0003** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+CHAP0003)
2. **Committee substitute printed 22106337D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+SB47S1)
3. **Committee substitute printed 22107098D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+SB47H1)
4. **Prefiled and ordered printed; offered 01/12/22 22101688D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+SB47)
5. **SB47ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+SB47ER)
6. **SB47S2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+SB47S2)

## Votes

- Reported from Appropriations with substitute (22-Y 0-N) — **0–0** (fail) · lower
- Reported from Finance and Appropriations with substitute (16-Y 0-N) — **0–0** (fail) · upper
- Conference report agreed to by Senate (39-Y 0-N) — **0–0** (fail) · upper
- Referred from Finance — **0–0** (fail) · lower
- VOTE: Block Vote Passage (100-Y 0-N) — **0–0** (fail) · lower
- Passed Senate (40-Y 0-N) — **0–0** (fail) · upper
- Senate acceded to request (40-Y 0-N) — **0–0** (fail) · upper
- VOTE: Adoption (86-Y 3-N) — **0–0** (fail) · lower
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- House substitute rejected by Senate (1-Y 36-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper

## Sponsors

- Locke — primary (person)

## Timeline

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

- **2021-12-29** Prefiled and ordered printed; offered 01/12/22 22101688D `introduction`
- **2021-12-29** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-02-08** Senate subcommittee amendments and substitutes offered
- **2022-02-10** Impact statement from TAX (SB47)
- **2022-02-10** Senate committee, floor amendments and substitutes offered
- **2022-02-10** Reported from Finance and Appropriations with substitute (16-Y 0-N) `committee-passage`
- **2022-02-10** Committee substitute printed 22106337D-S1 `substitution`
- **2022-02-11** Constitutional reading dispensed (40-Y 0-N)
- **2022-02-14** Read second time `reading-2`
- **2022-02-14** Reading of substitute waived
- **2022-02-14** Committee substitute agreed to 22106337D-S1
- **2022-02-14** Engrossed by Senate - committee substitute SB47S1
- **2022-02-14** Constitutional reading dispensed (40-Y 0-N)
- **2022-02-14** 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`
- **2022-02-22** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2022-02-23** Referred from Finance
- **2022-02-23** Referred to Committee on Appropriations `referral-committee`
- **2022-02-25** Impact statement from TAX (SB47S1)
- **2022-02-28** House committee, floor amendments and substitutes offered
- **2022-02-28** Reported from Appropriations with substitute (22-Y 0-N) `committee-passage`
- **2022-02-28** Committee substitute printed 22107098D-H1 `substitution`
- **2022-03-01** Read second time `reading-2`
- **2022-03-02** Read third time `reading-3`
- **2022-03-02** Committee substitute agreed to 22107098D-H1
- **2022-03-02** Engrossed by House - committee substitute SB47H1
- **2022-03-02** Passed House with substitute BLOCK VOTE (100-Y 0-N) `passage`
- **2022-03-02** VOTE: Block Vote Passage (100-Y 0-N)
- **2022-03-02** House substitute rejected by Senate (1-Y 36-N)
- **2022-03-02** House insisted on substitute
- **2022-03-02** House requested conference committee
- **2022-03-02** Senate acceded to request (40-Y 0-N)
- **2022-03-02** Conferees appointed by Senate
- **2022-03-02** Conferees appointed by House
- **2022-03-12** Continued to 2022 Sp. Sess. 1 pursuant to HJR455
- **2022-06-01** Amended by conference committee
- **2022-06-01** Conference substitute printed 22208270D-S2
- **2022-06-01** Substitute bill reprinted 22208270D-S2
- **2022-06-17** Passed by temporarily
- **2022-06-17** Conference report agreed to by Senate (39-Y 0-N)
- **2022-06-17** Conference report agreed to by House (86-Y 3-N)
- **2022-06-17** VOTE: Adoption (86-Y 3-N)
- **2022-07-20** Enrolled
- **2022-07-20** Signed by Speaker
- **2022-07-21** Signed by President
- **2022-07-22** Impact statement from TAX (SB47ER)
- **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 3 (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)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3fd1c72d-7a92-467a-aae1-e70bf51a7831`. Confidence: reported (aggregated from official Virginia legislature records).