---
type: "Bill"
title: "Income tax, state; deduction for eligible educator qualifying expenses."
description: "Income tax, state; deduction for eligible educator qualifying expenses."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022S1"
identifier: "HB 103"
citation: "Virginia HB 103 (2022S1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Greenhalgh"]
version_count: 5
action_count: 56
vote_count: 13
first_action: "2022-01-06"
last_action: "2022-08-04"
source: "openstates"
source_identifier: "ocd-bill/2771cea7-23fd-4646-a1db-e06ae0c8c5bc"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?222+sum+HB103"
source_hash: "1264af223bd6228a0f15be67bdc46ffce6782944ed02cdcde8e3d4914ee53896"
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 103 (2022S1) — Income tax, state; deduction for eligible educator qualifying expenses.

## Version chain

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

1. **CHAP0006** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+CHAP0006)
2. **Committee substitute printed 22106352D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+HB103H1)
3. **Conference substitute printed 22107730D-H2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+HB103H2)
4. **HB103ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+HB103ER)
5. **Prefiled and ordered printed; offered 01/12/22 22102655D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+HB103)

## Votes

- Reported from Finance and Appropriations with amendment (16-Y 0-N) — **0–0** (fail) · upper
- Subcommittee failed to recommend reporting (4-Y 4-N) — **0–0** (fail) · lower
- Reported from Finance with amendment(s) (11-Y 10-N) — **0–0** (fail) · lower
- Senate insisted on amendment (39-Y 0-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Subcommittee recommends reporting with amendments (5-Y 3-N) — **0–0** (fail) · lower
- VOTE: Passage (88-Y 11-N) — **0–0** (fail) · lower
- VOTE: Adoption #2 (91-Y 2-N) — **0–0** (fail) · lower
- Passed Senate with amendment (40-Y 0-N) — **0–0** (fail) · upper
- Conference report agreed to by Senate (39-Y 0-N) — **0–0** (fail) · upper
- Reported from Appropriations with substitute (18-Y 0-N) — **0–0** (fail) · lower
- VOTE: Adoption (94-Y 1-N) — **0–0** (fail) · lower
- VOTE: Rejected (0-Y 97-N) — **0–0** (fail) · lower

## Sponsors

- Greenhalgh — primary (person)

## Timeline

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

- **2022-01-06** Prefiled and ordered printed; offered 01/12/22 22102655D `introduction`
- **2022-01-06** Referred to Committee on Finance `referral-committee`
- **2022-01-19** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2022-01-24** House subcommittee amendments and substitutes offered
- **2022-01-24** Subcommittee failed to recommend reporting (4-Y 4-N)
- **2022-01-24** Subcommittee recommends referring to Committee on Appropriations
- **2022-01-31** Subcommittee recommends reporting with amendments (5-Y 3-N)
- **2022-01-31** Subcommittee recommends referring to Committee on Appropriations
- **2022-02-01** Impact statement from TAX (HB103)
- **2022-02-02** House committee, floor amendments and substitutes offered
- **2022-02-02** Reported from Finance with amendment(s) (11-Y 10-N) `committee-passage`
- **2022-02-02** Referred to Committee on Appropriations `referral-committee`
- **2022-02-11** House committee, floor amendments and substitutes offered
- **2022-02-11** Reported from Appropriations with substitute (18-Y 0-N) `committee-passage`
- **2022-02-11** Committee substitute printed 22106352D-H1 `substitution`
- **2022-02-13** Read first time `reading-1`
- **2022-02-14** Read second time `reading-2`
- **2022-02-14** Committee on Finance amendments rejected
- **2022-02-14** Committee on Appropriations substitute agreed to 22106352D-H1
- **2022-02-14** Engrossed by House - committee substitute HB103H1
- **2022-02-15** Read third time and passed House (88-Y 11-N) `passage, reading-3`
- **2022-02-15** VOTE: Passage (88-Y 11-N)
- **2022-02-16** Constitutional reading dispensed
- **2022-02-16** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-02-17** Impact statement from TAX (HB103H1)
- **2022-03-01** Reported from Finance and Appropriations with amendment (16-Y 0-N) `committee-passage`
- **2022-03-02** Constitutional reading dispensed (40-Y 0-N)
- **2022-03-02** Read third time `reading-3`
- **2022-03-02** Reading of amendment waived
- **2022-03-02** Committee amendment agreed to
- **2022-03-02** Engrossed by Senate as amended
- **2022-03-02** Passed Senate with amendment (40-Y 0-N) `passage`
- **2022-03-02** Senate amendment rejected by House (0-Y 97-N)
- **2022-03-02** VOTE: Rejected (0-Y 97-N)
- **2022-03-02** Senate insisted on amendment (39-Y 0-N)
- **2022-03-02** Senate requested conference committee
- **2022-03-02** House acceded to request
- **2022-03-02** Conferees appointed by House
- **2022-03-02** Conferees appointed by Senate
- **2022-03-12** Continued to 2022 Sp. Sess. 1 pursuant to HJR455
- **2022-06-01** Amended by conference committee
- **2022-06-01** Conference substitute printed 22107730D-H2
- **2022-06-01** Conference report agreed to by House (94-Y 1-N)
- **2022-06-01** VOTE: Adoption (94-Y 1-N)
- **2022-06-01** Reconsideration of conference report agreed to by House
- **2022-06-01** Conference report agreed to by House (91-Y 2-N)
- **2022-06-01** VOTE: Adoption #2 (91-Y 2-N)
- **2022-06-17** Conference report agreed to by Senate (39-Y 0-N)
- **2022-07-20** Enrolled
- **2022-07-20** Impact statement from TAX (HB103ER)
- **2022-07-20** Signed by Speaker
- **2022-07-21** Signed by President
- **2022-07-28** Enrolled Bill communicated to Governor on July 28, 2022
- **2022-07-28** Governor's Action Deadline 11:59 p.m., August 4, 2022
- **2022-08-04** Approved by Governor-Chapter 6 (effective on the 1st day of the 4th month following the month `executive-signature`
- **2022-08-04** of adjournment of the 2022 Special Session l)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2771cea7-23fd-4646-a1db-e06ae0c8c5bc`. Confidence: reported (aggregated from official Virginia legislature records).