5a13be122b
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
122 lines
6.8 KiB
Markdown
122 lines
6.8 KiB
Markdown
---
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type: "Bill"
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title: "Income tax, state and corporate; deduction for commuter benefits provided by an employer."
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description: "Income tax deduction for commuter benefits provided by an employer. Establishes, for taxable years 2020 through 2024, an individual and corporate income tax deduction for commuter benefits, defined in the bill, provided by an employer to its employees. The deduction is available only to the employer and is limited to $265 per employee. The provisions of the bill are contingent on funding in a general appropriation act."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2020"
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identifier: "SB 277"
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citation: "Virginia SB 277 (2020)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["George L. Barker"]
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version_count: 4
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action_count: 50
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vote_count: 12
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first_action: "2020-01-03"
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last_action: "2020-04-10"
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source: "openstates"
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source_identifier: "ocd-bill/2c6f372c-fe6f-430e-bed7-dd3b72d293da"
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source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+SB277"
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source_hash: "d03dd9c86baed6ca75f3312d5074a9f936a4023e291e03d046c38cfa20428a90"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-va"]
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---
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# Virginia SB 277 (2020) — Income tax, state and corporate; deduction for commuter benefits provided by an employer.
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Income tax deduction for commuter benefits provided by an employer. Establishes, for taxable years 2020 through 2024, an individual and corporate income tax deduction for commuter benefits, defined in the bill, provided by an employer to its employees. The deduction is available only to the employer and is limited to $265 per employee. The provisions of the bill are contingent on funding in a general appropriation act.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Acts of Assembly Chapter text (CHAP1033)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+CHAP1033)
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2. **Bill text as passed Senate and House (SB277ER)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB277ER)
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3. **Engrossed by Senate as amended SB277E** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB277E)
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4. **Impact statement from TAX (SB277)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB277)
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## Votes
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- VOTE: Passage (52-Y 46-N) — **51–46** (pass) · lower
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- VOTE: Adoption (55-Y 44-N) — **54–44** (pass) · lower
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- Bill not properly before the Senate (24-Y 16-N) — **24–16** (pass) · upper
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- Reported from Appropriations with amendments (13-Y 9-N) — **13–9** (pass) · lower
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- Subcommittee recommends reporting with amendment (5-Y 4-N) — **5–4** (pass) · lower
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- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
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- House amendments rejected by Senate (0-Y 40-N) — **0–40** (fail) · upper
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- Reported from Finance with amendment (13-Y 9-N) — **13–9** (pass) · lower
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- Read third time and passed Senate (28-Y 12-N) — **28–12** (pass) · upper
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- Senate acceded to request (40-Y 0-N) — **40–0** (pass) · upper
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- Reported from Finance and Appropriations with amendments (12-Y 0-N) — **12–0** (pass) · upper
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- Conference report agreed to by Senate (27-Y 13-N) — **27–13** (pass) · upper
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## Sponsors
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- George L. Barker — primary (person)
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- Jennifer B. Boysko — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2020-01-03** Prefiled and ordered printed; offered 01/08/20 20103304D `introduction`
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- **2020-01-03** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2020-01-08** Moved from Finance to Finance and Appropriations due to a change of the committee name
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- **2020-01-27** Impact statement from TAX (SB277)
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- **2020-01-30** Reported from Finance and Appropriations with amendments (12-Y 0-N) `committee-passage`
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- **2020-02-03** Constitutional reading dispensed (40-Y 0-N)
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- **2020-02-04** Read second time `reading-2`
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- **2020-02-04** Reading of amendments waived
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- **2020-02-04** Committee amendments agreed to
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- **2020-02-04** Engrossed by Senate as amended SB277E
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- **2020-02-04** Printed as engrossed 20103304D-E
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- **2020-02-05** Read third time and passed Senate (28-Y 12-N) `passage, reading-3`
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- **2020-02-12** Placed on Calendar
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- **2020-02-12** Read first time `reading-1`
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- **2020-02-12** Referred to Committee on Finance `referral-committee`
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- **2020-02-13** Assigned Finance sub: Subcommittee #1 `referral-committee`
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- **2020-02-14** Impact statement from TAX (SB277E)
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- **2020-02-17** Subcommittee recommends reporting with amendment (5-Y 4-N)
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- **2020-02-17** Subcommittee recommends referring to Committee on Appropriations
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- **2020-02-19** Reported from Finance with amendment (13-Y 9-N) `committee-passage`
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- **2020-02-19** Referred to Committee on Appropriations `referral-committee`
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- **2020-02-21** House committee, floor amendments and substitutes offered
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- **2020-02-21** Reported from Appropriations with amendments (13-Y 9-N) `committee-passage`
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- **2020-02-25** Read second time `reading-2`
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- **2020-02-26** Read third time `reading-3`
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- **2020-02-26** Passed by temporarily
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- **2020-02-26** Read third time `reading-3`
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- **2020-02-26** Committee on Finance amendment agreed to
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- **2020-02-26** Committee on Appropriations amendments agreed to
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- **2020-02-26** Engrossed by House as amended
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- **2020-02-26** Passed House with amendments (52-Y 46-N) `passage`
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- **2020-02-26** VOTE: Passage (52-Y 46-N)
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- **2020-02-26** House amendments rejected by Senate (0-Y 40-N)
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- **2020-02-26** House insisted on amendments
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- **2020-02-26** House requested conference committee
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- **2020-02-26** Bill not properly before the Senate (24-Y 16-N)
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- **2020-02-26** Senate acceded to request (40-Y 0-N)
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- **2020-02-27** Conferees appointed by Senate
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- **2020-02-27** Conferees appointed by House
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- **2020-03-05** Amended by conference committee
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- **2020-03-05** Conference report agreed to by House (55-Y 44-N)
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- **2020-03-05** VOTE: Adoption (55-Y 44-N)
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- **2020-03-07** Conference report agreed to by Senate (27-Y 13-N)
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- **2020-03-18** Enrolled
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- **2020-03-18** Signed by President
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- **2020-03-19** Signed by Speaker
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- **2020-03-20** Enrolled Bill Communicated to Governor on March 20, 2020
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- **2020-03-20** Governor's Action Deadline 11:59 p.m., April 11, 2020
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- **2020-03-27** Impact statement from TAX (SB277ER)
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- **2020-04-10** Approved by Governor-Chapter 1033 (effective - see bill) `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2c6f372c-fe6f-430e-bed7-dd3b72d293da`. Confidence: reported (aggregated from official Virginia legislature records).
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