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republic-os/legislation/us/states/va/2021/hb-1935.md
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Fabio 5a13be122b Legislation: batch E — CA TN VA VT WA WI WV WY 
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 17:28:36 -04:00

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---
type: "Bill"
title: "Income tax, state; conformity with the Internal Revenue Code."
description: "Conformity of the Commonwealth's taxation system with the Internal Revenue Code; emergency. Advances Virginia's date of conformity with the Internal Revenue Code from December 31, 2019, to December 31, 2020. The bill adds exceptions to such conformity for suspension of the overall limitation on itemized deductions and the reduction in the medical expense deduction floor for taxable year 2017 and taxable years on and after January 1, 2019, and for the provisions of the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) related to the net operating loss limitation and carryback, a loss limitation applicable to taxpayers other than corporations, and the limitation on business interest. The bill also includes an individual income tax deduction in taxable year 2020 for business expenses funded with forgiven Paycheck Protection Program loans up to $25,000 and an individual income tax subtraction in taxable year 2020 for up to $25,000 in Rebuild Virginia grants."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2021"
identifier: "HB 1935"
citation: "Virginia HB 1935 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Vivian E. Watts"]
version_count: 6
action_count: 66
vote_count: 11
first_action: "2021-01-11"
last_action: "2021-05-18"
source: "openstates"
source_identifier: "ocd-bill/27aab1ed-6cd2-47ea-8bb8-a7bb79c89942"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+HB1935"
source_hash: "7c04c7fd827e6492ebb244900624d36fad38856af2970b4bb1727627f146801e"
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 1935 (2021) — Income tax, state; conformity with the Internal Revenue Code.
Conformity of the Commonwealth's taxation system with the Internal Revenue Code; emergency. Advances Virginia's date of conformity with the Internal Revenue Code from December 31, 2019, to December 31, 2020. The bill adds exceptions to such conformity for suspension of the overall limitation on itemized deductions and the reduction in the medical expense deduction floor for taxable year 2017 and taxable years on and after January 1, 2019, and for the provisions of the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) related to the net operating loss limitation and carryback, a loss limitation applicable to taxpayers other than corporations, and the limitation on business interest. The bill also includes an individual income tax deduction in taxable year 2020 for business expenses funded with forgiven Paycheck Protection Program loans up to $25,000 and an individual income tax subtraction in taxable year 2020 for up to $25,000 in Rebuild Virginia grants.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **CHAP0117** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+CHAP0117)
2. **Committee substitute printed 21103005D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB1935H1)
3. **Committee substitute printed 21200244D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB1935S1)
4. **HB1935ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB1935ER)
5. **HB1935H2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB1935H2)
6. **HB1935H3** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB1935H3)
## Votes
- VOTE: Agreed To (94-Y 2-N) — **93–2** (pass) · lower
- Passed Senate with substitute (38-Y 1-N) — **38–1** (pass) · upper
- VOTE: REJECTED (5-Y 95-N) — **5–94** (fail) · lower
- VOTE: Passage (55-Y 43-N) — **54–43** (pass) · lower
- Senate insisted on substitute (38-Y 0-N) — **38–0** (pass) · upper
- Amendments by Senator McDougle rejected (17-Y 22-N) — **17–22** (fail) · upper
- Reported from Finance with substitute (14-Y 8-N) — **14–8** (pass) · lower
- Constitutional reading dispensed (37-Y 0-N) — **37–0** (pass) · upper
- Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N) — **16–0** (pass) · upper
- Conference report agreed to by Senate (38-Y 0-N) — **38–0** (pass) · upper
- Reported from Finance and Appropriations with substitute (13-Y 0-N) — **13–0** (pass) · upper
## Sponsors
- Vivian E. Watts — primary (person)
- Kathleen Murphy — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-11** Prefiled and ordered printed with emergency clause; offered 01/13/21 21102183D `introduction`
- **2021-01-11** Referred to Committee on Finance `referral-committee`
- **2021-01-16** Impact statement from TAX (HB1935)
- **2021-01-18** House committee, floor amendments and substitutes offered
- **2021-01-18** Reported from Finance with substitute (14-Y 8-N) `committee-passage`
- **2021-01-18** Committee substitute printed 21103005D-H1 `substitution`
- **2021-01-19** Read first time `reading-1`
- **2021-01-20** Passed by for the day
- **2021-01-21** Passed by for the day
- **2021-01-22** Passed by for the day
- **2021-01-25** Passed by for the day
- **2021-01-26** Passed by for the day
- **2021-01-27** Passed by for the day
- **2021-01-28** Passed by for the day
- **2021-01-29** Passed by for the day
- **2021-02-01** Passed by for the day
- **2021-02-02** Passed by for the day
- **2021-02-03** Passed by for the day
- **2021-02-04** Read second time `reading-2`
- **2021-02-04** Passed by temporarily
- **2021-02-04** Floor substitute printed 21104437D-H2 (Watts)
- **2021-02-04** Amendment by Delegate Watts withdrawn `amendment-withdrawal`
- **2021-02-04** Committee on Finance substitute rejected 21103005D-H1
- **2021-02-04** Substitute by Delegate Watts agreed to 21104437D-H2
- **2021-02-04** Emergency clause deleted
- **2021-02-04** Engrossed by House - floor substitute HB1935H2
- **2021-02-05** Pending question ordered
- **2021-02-05** Constitutional reading dispensed
- **2021-02-05** Read third time and passed House (55-Y 43-N) `passage, reading-3`
- **2021-02-05** VOTE: Passage (55-Y 43-N)
- **2021-02-05** Referred to Committee on Finance and Appropriations `referral-committee`
- **2021-02-05** Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N)
- **2021-02-16** Senate committee, floor amendments and substitutes offered
- **2021-02-16** Reported from Finance and Appropriations with substitute (13-Y 0-N) `committee-passage`
- **2021-02-16** Committee substitute printed 21200244D-S1 `substitution`
- **2021-02-16** Constitutional reading dispensed (37-Y 0-N)
- **2021-02-17** Read third time `reading-3`
- **2021-02-17** Reading of substitute waived
- **2021-02-17** Committee substitute agreed to 21200244D-S1
- **2021-02-17** Reading of amendments waived
- **2021-02-17** Amendments by Senator McDougle rejected (17-Y 22-N) `amendment-failure`
- **2021-02-17** Engrossed by Senate - committee substitute HB1935S1
- **2021-02-17** Passed Senate with substitute (38-Y 1-N) `passage`
- **2021-02-18** Placed on Calendar
- **2021-02-18** Senate substitute rejected by House 21200244D-S1 (5-Y 95-N)
- **2021-02-18** VOTE: REJECTED (5-Y 95-N)
- **2021-02-19** Senate insisted on substitute (38-Y 0-N)
- **2021-02-19** Senate requested conference committee
- **2021-02-19** House acceded to request
- **2021-02-19** Conferees appointed by House
- **2021-02-19** Conferees appointed by Senate
- **2021-02-25** Amended by conference committee
- **2021-02-25** Conference substitute printed 21200691D-H3
- **2021-02-25** Substitute bill reprinted 21200691D-H3
- **2021-02-25** Conference report agreed to by House (94-Y 2-N)
- **2021-02-25** VOTE: Agreed To (94-Y 2-N)
- **2021-02-26** Impact statement from TAX (HB1935H2)
- **2021-02-27** Conference report agreed to by Senate (38-Y 0-N)
- **2021-02-27** Emergency clause added
- **2021-03-09** Enrolled
- **2021-03-09** Signed by President
- **2021-03-11** Signed by Speaker
- **2021-03-15** Enrolled Bill communicated to Governor on March 15, 2021
- **2021-03-15** Governor's Action Deadline 11:59 p.m., March 31, 2021
- **2021-03-15** Approved by Governor-Chapter 117 (effective 3/15/21) `executive-signature`
- **2021-05-18** Impact statement from TAX (HB1935ER)
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/27aab1ed-6cd2-47ea-8bb8-a7bb79c89942`. Confidence: reported (aggregated from official Virginia legislature records).
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