---
type: "Bill"
title: "Income tax, state; firearm safety device tax credit."
description: "Income tax, state; firearm safety device tax credit."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "HB 2387"
citation: "Virginia HB 2387 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lopez"]
version_count: 5
action_count: 42
vote_count: 9
first_action: "2023-01-16"
last_action: "2023-03-22"
source: "openstates"
source_identifier: "ocd-bill/f20b4522-e81d-44b0-9d5e-1d9f19674ed0"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB2387"
source_hash: "a0d6664e4ae9072ad7707fce42a87406bcfe4c59e077ca1c29befdd18f9bc2ce"
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 2387 (2023) — Income tax, state; firearm safety device tax credit.

## Version chain

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

1. **CHAP0220** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0220)
2. **Committee substitute printed 23106728D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB2387S1)
3. **HB2387ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB2387ER)
4. **Presented and ordered printed 23103758D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB2387)
5. **Printed as engrossed 23103758D-E** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB2387E)

## Votes

- Reported from Appropriations with amendment(s) (21-Y 0-N) — **0–0** (fail) · lower
- Reported from Finance with amendment(s) (21-Y 1-N) — **0–0** (fail) · lower
- Subcommittee recommends reporting with amendments (8-Y 0-N) — **0–0** (fail) · lower
- VOTE: Adoption (91-Y 4-N 1-A) — **0–0** (fail) · lower
- Passed Senate with substitute (40-Y 0-N) — **0–0** (fail) · upper
- VOTE: Passage (98-Y 1-N) — **0–0** (fail) · lower
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Reported from Judiciary (15-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance and Appropriations with substitute (16-Y 0-N) — **0–0** (fail) · upper

## Sponsors

- Lopez — primary (person)

## Timeline

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

- **2023-01-16** Presented and ordered printed 23103758D `introduction`
- **2023-01-16** Referred to Committee on Finance `referral-committee`
- **2023-01-30** Assigned Finance sub: Subcommittee #2 `referral-committee`
- **2023-01-30** Impact statement from TAX (HB2387)
- **2023-01-31** House subcommittee amendments and substitutes offered
- **2023-01-31** Subcommittee recommends reporting with amendments (8-Y 0-N)
- **2023-02-01** Reported from Finance with amendment(s) (21-Y 1-N) `committee-passage`
- **2023-02-01** Referred to Committee on Appropriations `referral-committee`
- **2023-02-03** Reported from Appropriations with amendment(s) (21-Y 0-N) `committee-passage`
- **2023-02-05** Read first time `reading-1`
- **2023-02-06** Read second time `reading-2`
- **2023-02-06** Committee on Finance amendment agreed to `amendment-passage`
- **2023-02-06** Committee on Appropriations amendment agreed to `amendment-passage`
- **2023-02-06** Engrossed by House as amended HB2387E
- **2023-02-06** Printed as engrossed 23103758D-E
- **2023-02-07** Read third time and passed House (98-Y 1-N) `passage, reading-3`
- **2023-02-07** VOTE: Passage (98-Y 1-N) `passage`
- **2023-02-08** Constitutional reading dispensed
- **2023-02-08** Referred to Committee on the Judiciary `referral-committee`
- **2023-02-11** Impact statement from TAX (HB2387E)
- **2023-02-13** Reported from Judiciary (15-Y 0-N) `committee-passage`
- **2023-02-13** Rereferred to 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 23106728D-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 23106728D-S1 `substitution`
- **2023-02-15** Engrossed by Senate - committee substitute HB2387S1 `substitution`
- **2023-02-15** Passed Senate with substitute (40-Y 0-N) `passage`
- **2023-02-15** Senate substitute agreed to by House 23106728D-S1 (91-Y 4-N 1-A) `substitution`
- **2023-02-15** VOTE: Adoption (91-Y 4-N 1-A)
- **2023-02-20** Enrolled `enrolled`
- **2023-02-20** Bill text as passed House and Senate (HB2387ER) `passage`
- **2023-02-20** Signed by Speaker `passage`
- **2023-02-21** Impact statement from TAX (HB2387ER)
- **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`
- **2023-03-22** Approved by Governor-Chapter 220 (effective 7/1/23) `executive-signature`
- **2023-03-22** Acts of Assembly Chapter text (CHAP0220)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f20b4522-e81d-44b0-9d5e-1d9f19674ed0`. Confidence: reported (aggregated from official Virginia legislature records).