republic-os/legislation/us/states/va/2020/sb-110.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Research and development tax credits; extends sunset date, aggregate caps.	Research and development tax credits; sunset; aggregate caps. Extends the sunset date for both the research and development expenses tax credit and the major research and development expenses tax credit from January 1, 2022, to January 1, 2025. Beginning with taxable year 2021, the bill increases the aggregate cap of the research and development expenses tax credit from $7 million to $7.77 million and increases the aggregate cap of the major research and development expenses tax credit from $20 million to $24 million. For both credits, the bill moves back the annual deadline for applications for the credit from July 1 to September 1. This bill is identical to HB 748.	us/states/va	Virginia General Assembly	2020	SB 110	Virginia SB 110 (2020)	bill		enacted	Janet D. Howell	5	42	9	2019-12-12	2020-03-25	openstates	ocd-bill/1738acdc-2844-413c-84b5-08f64a38041a	https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+SB110	1392cc4a9e507a724610e5f591eec59a30303071fd8fea2a13bbc9e0db77d68d	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia SB 110 (2020) — Research and development tax credits; extends sunset date, aggregate caps.

Research and development tax credits; sunset; aggregate caps. Extends the sunset date for both the research and development expenses tax credit and the major research and development expenses tax credit from January 1, 2022, to January 1, 2025. Beginning with taxable year 2021, the bill increases the aggregate cap of the research and development expenses tax credit from $7 million to $7.77 million and increases the aggregate cap of the major research and development expenses tax credit from $20 million to $24 million. For both credits, the bill moves back the annual deadline for applications for the credit from July 1 to September 1. This bill is identical to HB 748.

Version chain

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

1. Acts of Assembly Chapter text (CHAP0470) (committee substitute) — source
2. Bill text as passed Senate and House (SB110ER) (committee substitute) — source
3. Engrossed by House - committee substitute SB110H1 (committee substitute) — source
4. Engrossed by Senate - committee substitute SB110S1 (committee substitute) — source
5. Engrossed by Senate - committee substitute SB110S1 (committee substitute) — source

Votes

• Senate acceded to request (40-Y 0-N) — 40–0 (pass) · upper
• Reported from Finance with substitute (21-Y 1-N) — 21–1 (pass) · lower
• House substitute rejected by Senate (2-Y 35-N) — 2–35 (fail) · upper
• Conference report agreed to by Senate (38-Y 2-N) — 38–2 (pass) · upper
• Reported from Finance and Appropriations with substitute (13-Y 1-N) — 13–1 (pass) · upper
• Read third time and passed Senate (39-Y 1-N) — 39–1 (pass) · upper
• VOTE: Passage (94-Y 6-N) — 93–6 (pass) · lower
• VOTE: Adoption (87-Y 10-N) — 86–10 (pass) · lower
• Constitutional reading dispensed (37-Y 0-N) — 37–0 (pass) · upper

Sponsors

• Janet D. Howell — primary (person)
• Jennifer B. Boysko — cosponsor (person)
• Kaye Kory — cosponsor (person)

Timeline

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

• 2019-12-12 Prefiled and ordered printed; offered 01/08/20 20101366D introduction
• 2019-12-12 Referred to Committee on Finance and Appropriations referral-committee
• 2020-01-08 Moved from Finance to Finance and Appropriations due to a change of the committee name
• 2020-01-29 Reported from Finance and Appropriations with substitute (13-Y 1-N) committee-passage
• 2020-01-29 Committee substitute printed 20106804D-S1 substitution
• 2020-01-30 Constitutional reading dispensed (37-Y 0-N)
• 2020-01-31 Read second time reading-2
• 2020-01-31 Reading of substitute waived
• 2020-01-31 Committee substitute agreed to 20106804D-S1
• 2020-01-31 Engrossed by Senate - committee substitute SB110S1
• 2020-02-03 Read third time and passed Senate (39-Y 1-N) passage, reading-3
• 2020-02-12 Placed on Calendar
• 2020-02-12 House committee, floor amendments and substitutes offered
• 2020-02-12 Read first time reading-1
• 2020-02-12 Referred to Committee on Finance referral-committee
• 2020-02-12 Reported from Finance with substitute (21-Y 1-N) committee-passage
• 2020-02-12 Committee substitute printed 20108185D-H1 substitution
• 2020-02-14 Read second time reading-2
• 2020-02-17 Read third time reading-3
• 2020-02-17 Committee substitute agreed to 20108185D-H1
• 2020-02-17 Engrossed by House - committee substitute SB110H1
• 2020-02-17 Passed House with substitute (96-Y 6-N) passage
• 2020-02-17 VOTE: Passage (94-Y 6-N)
• 2020-02-19 House substitute rejected by Senate (2-Y 35-N)
• 2020-02-20 House insisted on substitute
• 2020-02-20 House requested conference committee
• 2020-02-24 Senate acceded to request (40-Y 0-N)
• 2020-02-24 Conferees appointed by Senate
• 2020-02-25 Conferees appointed by House
• 2020-02-27 Amended by conference committee
• 2020-02-28 Conference report agreed to by House (87-Y 10-N)
• 2020-02-28 VOTE: Adoption (87-Y 10-N)
• 2020-03-02 Conference report agreed to by Senate (38-Y 2-N)
• 2020-03-06 Impact statement from TAX (SB110)
• 2020-03-06 Impact statement from TAX (SB110S1)
• 2020-03-07 Enrolled
• 2020-03-07 Signed by President
• 2020-03-08 Signed by Speaker
• 2020-03-12 Enrolled Bill Communicated to Governor on March 12, 2020
• 2020-03-12 Governor's Action Deadline 11:59 p.m., April 11, 2020
• 2020-03-16 Impact statement from TAX (SB110ER)
• 2020-03-25 Approved by Governor-Chapter 470 (effective 7/1/20) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/1738acdc-2844-413c-84b5-08f64a38041a. Confidence: reported (aggregated from official Virginia legislature records).