---
type: "Bill"
title: "Income tax, state; pass-through entities."
description: "Income tax, state; pass-through entities."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "HB 1456"
citation: "Virginia HB 1456 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["McNamara"]
version_count: 4
action_count: 28
vote_count: 5
first_action: "2022-12-22"
last_action: "2023-03-27"
source: "openstates"
source_identifier: "ocd-bill/0cff1bff-6a19-47ef-92b2-a3062d29c0fb"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB1456"
source_hash: "877fc48c3fe0584eaa43ad3bc699cd5de305103c59f67352049079071b9d96ed"
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 1456 (2023) — Income tax, state; pass-through entities.

## Version chain

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

1. **CHAP0686** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0686)
2. **Committee substitute printed 23103991D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1456H1)
3. **HB1456ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1456ER)
4. **Prefiled and ordered printed; offered 01/11/23 23102579D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1456)

## Votes

- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance with substitute (21-Y 1-N) — **0–0** (fail) · lower
- Passed Senate (39-Y 0-N) — **0–0** (fail) · upper
- VOTE: Passage (98-Y 0-N) — **0–0** (fail) · lower
- Reported from Finance and Appropriations (14-Y 0-N) — **0–0** (fail) · upper

## Sponsors

- McNamara — primary (person)

## Timeline

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

- **2022-12-22** Prefiled and ordered printed; offered 01/11/23 23102579D `filing, introduction`
- **2022-12-22** Referred to Committee on Finance `referral-committee`
- **2023-01-25** House committee, floor amendments and substitutes offered
- **2023-01-25** Reported from Finance with substitute (21-Y 1-N) `committee-passage`
- **2023-01-25** Committee substitute printed 23103991D-H1 `substitution`
- **2023-01-25** Impact statement from TAX (HB1456)
- **2023-01-27** Read first time `reading-1`
- **2023-01-30** Read second time `reading-2`
- **2023-01-30** Committee substitute agreed to 23103991D-H1 `substitution`
- **2023-01-30** Engrossed by House - committee substitute HB1456H1 `substitution`
- **2023-01-31** Read third time and passed House (98-Y 0-N) `passage, reading-3`
- **2023-01-31** VOTE: Passage (98-Y 0-N) `passage`
- **2023-02-01** Constitutional reading dispensed
- **2023-02-01** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-02-07** Impact statement from TAX (HB1456H1)
- **2023-02-08** Reported from Finance and Appropriations (14-Y 0-N) `committee-passage`
- **2023-02-09** Constitutional reading dispensed (40-Y 0-N)
- **2023-02-10** Read third time `reading-3`
- **2023-02-10** Passed Senate (39-Y 0-N) `passage`
- **2023-02-14** Enrolled `enrolled`
- **2023-02-14** Bill text as passed House and Senate (HB1456ER) `passage`
- **2023-02-14** Signed by Speaker `passage`
- **2023-02-14** Signed by President `passage`
- **2023-02-17** Impact statement from TAX (HB1456ER)
- **2023-02-27** Enrolled Bill communicated to Governor on February 27, 2023 `enrolled, executive-receipt`
- **2023-02-27** Governor's Action Deadline 11:59 p.m., March 27, 2023 `executive-receipt`
- **2023-03-27** Approved by Governor-Chapter 686 (effective 7/1/23) `executive-signature`
- **2023-03-27** Acts of Assembly Chapter text (CHAP0686)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0cff1bff-6a19-47ef-92b2-a3062d29c0fb`. Confidence: reported (aggregated from official Virginia legislature records).