---
type: "Bill"
title: "Taxes; period of limitations on collection."
description: "Taxes; period of limitations on collection."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "HB 1625"
citation: "Virginia HB 1625 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["McNamara"]
version_count: 3
action_count: 25
vote_count: 6
first_action: "2023-01-07"
last_action: "2023-03-22"
source: "openstates"
source_identifier: "ocd-bill/a0621991-209d-41e3-b5fd-7883a7ad925f"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB1625"
source_hash: "210066caf2bbebb5fa4f2573545718180d1fc74eaf40bb70b9c6c460892ef21f"
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 1625 (2023) — Taxes; period of limitations on collection.

## Version chain

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

1. **CHAP0265** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0265)
2. **HB1625ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1625ER)
3. **Prefiled and ordered printed; offered 01/11/23 23100976D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1625)

## Votes

- Reported from Finance (22-Y 0-N) — **0–0** (fail) · lower
- Subcommittee recommends reporting (7-Y 1-N) — **0–0** (fail) · lower
- VOTE: Block Vote Passage (99-Y 0-N) — **0–0** (fail) · lower
- Reported from Finance and Appropriations (16-Y 0-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Passed Senate (40-Y 0-N) — **0–0** (fail) · upper

## Sponsors

- McNamara — primary (person)

## Timeline

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

- **2023-01-07** Prefiled and ordered printed; offered 01/11/23 23100976D `filing, introduction`
- **2023-01-07** Referred to Committee on Finance `referral-committee`
- **2023-01-19** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2023-01-24** Impact statement from TAX (HB1625)
- **2023-01-30** Subcommittee recommends reporting (7-Y 1-N)
- **2023-02-01** Reported from Finance (22-Y 0-N) `committee-passage`
- **2023-02-03** Read first time `reading-1`
- **2023-02-06** Read second time and engrossed `reading-2`
- **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`
- **2023-02-14** Reported from Finance and Appropriations (16-Y 0-N) `committee-passage`
- **2023-02-14** Constitutional reading dispensed (40-Y 0-N)
- **2023-02-15** Read third time `reading-3`
- **2023-02-15** Passed Senate (40-Y 0-N) `passage`
- **2023-02-20** Enrolled `enrolled`
- **2023-02-20** Bill text as passed House and Senate (HB1625ER) `passage`
- **2023-02-20** Signed by Speaker `passage`
- **2023-02-21** Signed by President `passage`
- **2023-02-22** Impact statement from TAX (HB1625ER)
- **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`
- **2023-03-22** Approved by Governor-Chapter 265 (effective 7/1/23) `executive-signature`
- **2023-03-22** Acts of Assembly Chapter text (CHAP0265)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a0621991-209d-41e3-b5fd-7883a7ad925f`. Confidence: reported (aggregated from official Virginia legislature records).