---
type: "Bill"
title: "Tax returns; filing returns or payment of taxes by mail."
description: "Tax returns; filing returns or payment of taxes by mail."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "HB 1927"
citation: "Virginia HB 1927 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Durant"]
version_count: 3
action_count: 31
vote_count: 7
first_action: "2023-01-10"
last_action: "2023-03-22"
source: "openstates"
source_identifier: "ocd-bill/cfecd75c-62de-41c6-9059-900ac8dbfdd7"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB1927"
source_hash: "e340f3a503d284f651081db74278c92d951fcf67bb5ed7eceeb27948d4a5a648"
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 1927 (2023) — Tax returns; filing returns or payment of taxes by mail.

## Version chain

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

1. **CHAP0163** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0163)
2. **HB1927ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1927ER)
3. **Prefiled and ordered printed; offered 01/11/23 23100898D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+HB1927)

## Votes

- VOTE: Passage (98-Y 0-N) — **0–0** (fail) · lower
- Subcommittee recommends reporting (8-Y 0-N) — **0–0** (fail) · lower
- Reported from Finance and Appropriations with amendment (16-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance (21-Y 1-N) — **0–0** (fail) · lower
- VOTE: Adoption (99-Y 0-N) — **0–0** (fail) · lower
- Passed Senate with amendment (39-Y 0-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper

## Sponsors

- Durant — primary (person)

## Timeline

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

- **2023-01-10** Prefiled and ordered printed; offered 01/11/23 23100898D `filing, introduction`
- **2023-01-10** Referred to Committee on Finance `referral-committee`
- **2023-01-19** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2023-01-29** Impact statement from TAX (HB1927)
- **2023-01-30** Subcommittee recommends reporting (8-Y 0-N)
- **2023-02-01** Reported from Finance (21-Y 1-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 (98-Y 0-N) `passage, reading-3`
- **2023-02-07** VOTE: Passage (98-Y 0-N) `passage`
- **2023-02-08** Constitutional reading dispensed
- **2023-02-08** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-02-15** Senate committee, floor amendments and substitutes offered
- **2023-02-15** Reported from Finance and Appropriations with amendment (16-Y 0-N) `committee-passage`
- **2023-02-16** Constitutional reading dispensed (40-Y 0-N)
- **2023-02-17** Read third time `reading-3`
- **2023-02-17** Reading of amendment waived
- **2023-02-17** Committee amendment agreed to `amendment-passage`
- **2023-02-17** Engrossed by Senate as amended
- **2023-02-17** Passed Senate with amendment (39-Y 0-N) `passage`
- **2023-02-21** Senate amendment agreed to by House (99-Y 0-N) `amendment-passage`
- **2023-02-21** VOTE: Adoption (99-Y 0-N)
- **2023-02-24** Enrolled `enrolled`
- **2023-02-24** Bill text as passed House and Senate (HB1927ER) `passage`
- **2023-02-24** Signed by Speaker `passage`
- **2023-02-25** Signed by President `passage`
- **2023-02-27** Impact statement from TAX (HB1927ER)
- **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 163 (effective 7/1/23) `executive-signature`
- **2023-03-22** Acts of Assembly Chapter text (CHAP0163)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cfecd75c-62de-41c6-9059-900ac8dbfdd7`. Confidence: reported (aggregated from official Virginia legislature records).