---
type: "Bill"
title: "Internet root infrastructure providers; taxation of corporations, apportionment."
description: "Internet root infrastructure providers; taxation of corporations, apportionment."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "HB 1481"
citation: "Virginia HB 1481 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ware"]
version_count: 6
action_count: 43
vote_count: 8
first_action: "2022-12-30"
last_action: "2023-03-23"
source: "openstates"
source_identifier: "ocd-bill/6f9eec2c-882f-4777-9e3c-e825381457c9"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB1481"
source_hash: "2f142fa88116f5e301e54690abba4affb7d370b6ecbb846161e9b0505bc79641"
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 1481 (2023) — Internet root infrastructure providers; taxation of corporations, apportionment.

## Version chain

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

1. **CHAP0405** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0405)
2. **Committee substitute printed 23105234D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1481H1)
3. **Committee substitute printed 23106036D-H2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1481H2)
4. **Committee substitute printed 23106803D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1481S1)
5. **HB1481ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1481ER)
6. **Prefiled and ordered printed; offered 01/11/23 23101101D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1481)

## Votes

- Reported from Finance with substitute (22-Y 0-N) — **0–0** (fail) · lower
- Subcommittee recommends reporting with substitute (8-Y 0-N) — **0–0** (fail) · lower
- Reported from Finance and Appropriations with substitute (15-Y 0-N 1-A) — **0–0** (fail) · upper
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- VOTE: Block Vote Passage (99-Y 0-N) — **0–0** (fail) · lower
- VOTE: Adoption (96-Y 0-N) — **0–0** (fail) · lower
- Reported from Appropriations with substitute (21-Y 0-N) — **0–0** (fail) · lower
- Passed Senate with substitute (39-Y 0-N 1-A) — **0–0** (fail) · upper

## Sponsors

- Ware — primary (person)

## Timeline

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

- **2022-12-30** Prefiled and ordered printed; offered 01/11/23 23101101D `filing, introduction`
- **2022-12-30** Referred to Committee on Finance `referral-committee`
- **2023-01-19** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2023-01-29** Impact statement from TAX (HB1481)
- **2023-01-30** House subcommittee amendments and substitutes offered
- **2023-01-30** Subcommittee recommends reporting with substitute (8-Y 0-N) `substitution`
- **2023-02-01** Reported from Finance with substitute (22-Y 0-N) `committee-passage`
- **2023-02-01** Committee substitute printed 23105234D-H1 `substitution`
- **2023-02-01** Referred to Committee on Appropriations `referral-committee`
- **2023-02-03** Reported from Appropriations with substitute (21-Y 0-N) `committee-passage`
- **2023-02-03** Committee substitute printed 23106036D-H2 `substitution`
- **2023-02-05** Read first time `reading-1`
- **2023-02-06** Passed by temporarily
- **2023-02-06** Read second time `reading-2`
- **2023-02-06** Committee on Finance substitute rejected 23105234D-H1
- **2023-02-06** Committee on Appropriations substitute agreed to 23106036D-H2 `substitution`
- **2023-02-06** Engrossed by House - committee substitute HB1481H2 `substitution`
- **2023-02-07** Read third time and passed House BLOCK VOTE (99-Y 0-N) `passage, reading-3`
- **2023-02-07** VOTE: Block Vote Passage (99-Y 0-N) `passage`
- **2023-02-08** Constitutional reading dispensed
- **2023-02-08** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-02-13** Impact statement from TAX (HB1481H2)
- **2023-02-14** Senate committee, floor amendments and substitutes offered
- **2023-02-14** Reported from Finance and Appropriations with substitute (15-Y 0-N 1-A) `committee-passage`
- **2023-02-14** Committee substitute printed 23106803D-S1 `substitution`
- **2023-02-14** Constitutional reading dispensed (40-Y 0-N)
- **2023-02-15** Read third time `reading-3`
- **2023-02-15** Reading of substitute waived
- **2023-02-15** Committee substitute agreed to 23106803D-S1 `substitution`
- **2023-02-15** Engrossed by Senate - committee substitute HB1481S1 `substitution`
- **2023-02-15** Passed Senate with substitute (39-Y 0-N 1-A) `passage`
- **2023-02-15** Passed by temporarily
- **2023-02-15** Senate substitute agreed to by House 23106803D-S1 (96-Y 0-N) `substitution`
- **2023-02-15** VOTE: Adoption (96-Y 0-N)
- **2023-02-20** Enrolled `enrolled`
- **2023-02-20** Bill text as passed House and Senate (HB1481ER) `passage`
- **2023-02-20** Signed by Speaker `passage`
- **2023-02-21** Impact statement from TAX (HB1481ER)
- **2023-02-21** Signed by President `passage`
- **2023-03-02** Enrolled Bill communicated to Governor on March 2, 2023 `enrolled, executive-receipt`
- **2023-03-02** Governor's Action Deadline 11:59 p.m., March 27, 2023 `executive-receipt`
- **2023-03-23** Approved by Governor-Chapter 405 (effective - see bill) `executive-signature`
- **2023-03-23** Acts of Assembly Chapter text (CHAP0405)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6f9eec2c-882f-4777-9e3c-e825381457c9`. Confidence: reported (aggregated from official Virginia legislature records).