---
type: "Bill"
title: "Income tax, state; subtraction for members of National Guard."
description: "Income tax, state; subtraction for members of National Guard."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "HB 2373"
citation: "Virginia HB 2373 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Wyatt"]
version_count: 5
action_count: 49
vote_count: 12
first_action: "2023-01-16"
last_action: "2023-03-26"
source: "openstates"
source_identifier: "ocd-bill/f58335c3-9aee-4341-bb17-dbb80b022253"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB2373"
source_hash: "974f47efca9aab7e0561b6db8db6f6ead4a91e757ae8e760547a52e8c8ba6a9b"
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 2373 (2023) — Income tax, state; subtraction for members of National Guard.

## Version chain

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

1. **CHAP0584** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0584)
2. **Committee substitute printed 23106742D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB2373S1)
3. **Conference substitute printed 23107380D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB2373H1)
4. **HB2373ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB2373ER)
5. **Presented and ordered printed 23103617D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB2373)

## Votes

- Reported from Finance (22-Y 0-N) — **0–0** (fail) · lower
- Reported from Finance and Appropriations with substitute (16-Y 0-N) — **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
- Subcommittee recommends reporting (8-Y 0-N) — **0–0** (fail) · lower
- VOTE: Adoption (93-Y 0-N) — **0–0** (fail) · lower
- Senate insisted on substitute (40-Y 0-N) — **0–0** (fail) · upper
- Reported from Appropriations (22-Y 0-N) — **0–0** (fail) · lower
- Subcommittee recommends reporting (8-Y 0-N) — **0–0** (fail) · lower
- Passed Senate with substitute (40-Y 0-N) — **0–0** (fail) · upper
- VOTE: REJECTED (0-Y 96-N) — **0–0** (fail) · lower
- Conference report agreed to by Senate (40-Y 0-N) — **0–0** (fail) · upper

## Sponsors

- Wyatt — primary (person)

## Timeline

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

- **2023-01-16** Presented and ordered printed 23103617D `introduction`
- **2023-01-16** Referred to Committee on Finance `referral-committee`
- **2023-01-19** Assigned Finance sub: Subcommittee #3 `referral-committee`
- **2023-01-19** Impact statement from TAX (HB2373)
- **2023-01-20** Subcommittee recommends reporting (8-Y 0-N)
- **2023-01-20** Subcommittee recommends referring to Committee on Appropriations `referral-committee`
- **2023-01-25** Reported from Finance (22-Y 0-N) `committee-passage`
- **2023-01-25** Referred to Committee on Appropriations `referral-committee`
- **2023-01-26** Assigned App. sub: Transportation & Public Safety `referral-committee`
- **2023-01-30** Subcommittee recommends reporting (8-Y 0-N)
- **2023-01-30** Reported from Appropriations (22-Y 0-N) `committee-passage`
- **2023-02-01** Read first time `reading-1`
- **2023-02-02** Read second time and engrossed `reading-2`
- **2023-02-03** Read third time and passed House BLOCK VOTE (99-Y 0-N) `passage, reading-3`
- **2023-02-03** VOTE: Block Vote Passage (99-Y 0-N) `passage`
- **2023-02-06** Constitutional reading dispensed
- **2023-02-06** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-02-14** Senate committee, floor amendments and substitutes offered
- **2023-02-14** Reported from Finance and Appropriations with substitute (16-Y 0-N) `committee-passage`
- **2023-02-14** Committee substitute printed 23106742D-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 23106742D-S1 `substitution`
- **2023-02-15** Engrossed by Senate - committee substitute HB2373S1 `substitution`
- **2023-02-15** Passed Senate with substitute (40-Y 0-N) `passage`
- **2023-02-15** Senate substitute rejected by House 23106742D-S1 (0-Y 96-N)
- **2023-02-15** VOTE: REJECTED (0-Y 96-N)
- **2023-02-15** Senate insisted on substitute (40-Y 0-N) `substitution`
- **2023-02-15** Senate requested conference committee `referral-committee`
- **2023-02-15** Conferees appointed by Senate
- **2023-02-15** Senators: Mason, Reeves, McPike
- **2023-02-15** House acceded to request
- **2023-02-15** Conferees appointed by House
- **2023-02-15** Delegates: Wyatt, Brewer, Murphy
- **2023-02-22** Amended by conference committee
- **2023-02-22** Conference substitute printed 23107380D-H1
- **2023-02-22** Conference report agreed to by Senate (40-Y 0-N) `committee-passage-favorable`
- **2023-02-23** Conference report agreed to by House (93-Y 0-N) `committee-passage-favorable`
- **2023-02-23** VOTE: Adoption (93-Y 0-N)
- **2023-03-07** Enrolled `enrolled`
- **2023-03-07** Bill text as passed House and Senate (HB2373ER) `passage`
- **2023-03-07** Impact statement from TAX (HB2373ER)
- **2023-03-08** Signed by Speaker `passage`
- **2023-03-08** Signed by President `passage`
- **2023-03-13** Enrolled Bill communicated to Governor on March 13, 2023 `enrolled, executive-receipt`
- **2023-03-13** Governor's Action Deadline 11:59 p.m., March 27, 2023 `executive-receipt`
- **2023-03-26** Approved by Governor-Chapter 584 (effective - see bill) `executive-signature`
- **2023-03-26** Acts of Assembly Chapter text (CHAP0584)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f58335c3-9aee-4341-bb17-dbb80b022253`. Confidence: reported (aggregated from official Virginia legislature records).