---
type: "Bill"
title: "Income tax, state; rolling conformity, report."
description: "Income tax, state; rolling conformity, report."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "SB 1405"
citation: "Virginia SB 1405 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Barker"]
version_count: 6
action_count: 58
vote_count: 12
first_action: "2023-01-11"
last_action: "2023-04-12"
source: "openstates"
source_identifier: "ocd-bill/bdde8695-ded2-4811-ba3c-882588cf0ae0"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+SB1405"
source_hash: "c92ef1aa798a311462cc80a86dba0677072aade1db584a0ef91a271f9a2f5a75"
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 SB 1405 (2023) — Income tax, state; rolling conformity, report.

## Version chain

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

1. **CHAP0763** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0763)
2. **Committee substitute printed 23106214D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1405S1)
3. **Committee substitute printed 23106489D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1405H1)
4. **Conference substitute printed 23107521D-S2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1405S2)
5. **SB1405ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1405ER)
6. **SB1405ER2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1405ER2)

## Votes

- Reported from Finance and Appropriations with substitute (16-Y 0-N) — **0–0** (fail) · upper
- Conference report agreed to by Senate (40-Y 0-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (38-Y 0-N) — **0–0** (fail) · upper
- Passed Senate (39-Y 0-N) — **0–0** (fail) · upper
- VOTE: Block Vote Passage (99-Y 0-N) — **0–0** (fail) · lower
- Senate concurred in Governor's recommendation (40-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance with substitute (21-Y 0-N) — **0–0** (fail) · lower
- VOTE: Block Vote Adoption (93-Y 0-N) — **0–0** (fail) · lower
- House substitute rejected by Senate (10-Y 30-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (39-Y 0-N) — **0–0** (fail) · upper
- Senate acceded to request (40-Y 0-N) — **0–0** (fail) · upper
- VOTE: Adoption (95-Y 0-N) — **0–0** (fail) · lower

## Sponsors

- Barker — primary (person)

## Timeline

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

- **2023-01-11** Prefiled and ordered printed; offered 01/11/23 23101959D `filing, introduction`
- **2023-01-11** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-01-19** Impact statement from TAX (SB1405)
- **2023-02-02** Reported from Finance and Appropriations with substitute (16-Y 0-N) `committee-passage`
- **2023-02-02** Committee substitute printed 23106214D-S1 `substitution`
- **2023-02-03** Constitutional reading dispensed (38-Y 0-N)
- **2023-02-03** Senate committee, floor amendments and substitutes offered
- **2023-02-05** Senate committee, floor amendments and substitutes offered
- **2023-02-06** Read second time `reading-2`
- **2023-02-06** Reading of substitute waived
- **2023-02-06** Committee substitute agreed to 23106214D-S1 `substitution`
- **2023-02-06** Engrossed by Senate - committee substitute SB1405S1 `substitution`
- **2023-02-06** Constitutional reading dispensed (39-Y 0-N)
- **2023-02-06** Passed Senate (39-Y 0-N) `passage`
- **2023-02-08** Placed on Calendar
- **2023-02-08** Read first time `reading-1`
- **2023-02-08** Referred to Committee on Finance `referral-committee`
- **2023-02-08** House committee, floor amendments and substitutes offered
- **2023-02-08** Reported from Finance with substitute (21-Y 0-N) `committee-passage`
- **2023-02-08** Committee substitute printed 23106489D-H1 `substitution`
- **2023-02-09** Impact statement from TAX (SB1405S1)
- **2023-02-10** Read second time `reading-2`
- **2023-02-13** Read third time `reading-3`
- **2023-02-13** Committee substitute agreed to 23106489D-H1 `substitution`
- **2023-02-13** Engrossed by House - committee substitute SB1405H1 `substitution`
- **2023-02-13** Passed House with substitute BLOCK VOTE (99-Y 0-N) `passage`
- **2023-02-13** VOTE: Block Vote Passage (99-Y 0-N) `passage`
- **2023-02-15** House substitute rejected by Senate (10-Y 30-N)
- **2023-02-15** House insisted on substitute `substitution`
- **2023-02-15** House requested conference committee `referral-committee`
- **2023-02-15** Senate acceded to request (40-Y 0-N)
- **2023-02-15** Conferees appointed by Senate
- **2023-02-15** Senators: Barker, Howell, Newman
- **2023-02-15** Conferees appointed by House
- **2023-02-15** Delegates: McNamara, Bloxom, Sickles
- **2023-02-25** Amended by conference committee
- **2023-02-25** Conference substitute printed 23107521D-S2
- **2023-02-25** Conference report agreed to by House (95-Y 0-N) `committee-passage-favorable`
- **2023-02-25** VOTE: Adoption (95-Y 0-N)
- **2023-02-25** Conference report agreed to by Senate (40-Y 0-N) `committee-passage-favorable`
- **2023-03-07** Enrolled `enrolled`
- **2023-03-07** Bill text as passed Senate and House (SB1405ER) `passage`
- **2023-03-08** Signed by President `passage`
- **2023-03-08** Signed by Speaker `passage`
- **2023-03-13** Enrolled Bill Communicated to Governor on March 13, 2023 `enrolled`
- **2023-03-13** Governor's Action Deadline 11:59 p.m., March 27, 2023 `executive-receipt`
- **2023-03-14** Impact statement from TAX (SB1405ER)
- **2023-03-27** Governor's recommendation received by Senate `executive-veto-line-item`
- **2023-04-12** Senate concurred in Governor's recommendation (40-Y 0-N)
- **2023-04-12** House concurred in Governor's recommendation BLOCK VOTE (93-Y 0-N)
- **2023-04-12** VOTE: Block Vote Adoption (93-Y 0-N)
- **2023-04-12** Governor's recommendation adopted `executive-signature`
- **2023-04-12** Reenrolled `enrolled`
- **2023-04-12** Reenrolled bill text (SB1405ER2) `enrolled`
- **2023-04-12** Signed by President as reenrolled `enrolled, passage`
- **2023-04-12** Signed by Speaker as reenrolled `enrolled, passage`
- **2023-04-12** Enacted, Chapter 763 (effective 7/1/23) `became-law`
- **2023-04-12** Acts of Assembly Chapter text (CHAP0763)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bdde8695-ded2-4811-ba3c-882588cf0ae0`. Confidence: reported (aggregated from official Virginia legislature records).