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8.2 KiB
8.2 KiB
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 | |||||
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| Bill | Income tax, state; conformity with the Internal Revenue Code. | Conformity of the Commonwealth's taxation system with the Internal Revenue Code. Advances Virginia’s date of conformity with the Internal Revenue Code from December 31, 2019, to December 31, 2020. The bill deconforms from the 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 from 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, the limitation on business interest, and certain loan forgiveness and other business financial assistance. The bill provides an individual and corporate income tax deduction or subtraction, as applicable, of up to $100,000 for Rebuild Virginia grants and certain amounts related to Paycheck Protection Program loans. | us/states/va | Virginia General Assembly | 2021 | SB 1146 | Virginia SB 1146 (2021) |
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enacted |
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6 | 54 | 12 | 2021-01-05 | 2021-05-18 | openstates | ocd-bill/75d1f14c-f484-4227-a242-00db13f80fc7 | https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+SB1146 | a6174fc4d4bdaa61764ea9d4c6133310fbf4ad755e45ddcaa7b29c713bb1e5d4 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Virginia SB 1146 (2021) — Income tax, state; conformity with the Internal Revenue Code.
Conformity of the Commonwealth's taxation system with the Internal Revenue Code. Advances Virginia’s date of conformity with the Internal Revenue Code from December 31, 2019, to December 31, 2020. The bill deconforms from the 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 from 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, the limitation on business interest, and certain loan forgiveness and other business financial assistance. The bill provides an individual and corporate income tax deduction or subtraction, as applicable, of up to $100,000 for Rebuild Virginia grants and certain amounts related to Paycheck Protection Program loans.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- CHAP0118 (committee substitute) — source
- Committee substitute printed 21103832D-S1 (committee substitute) — source
- Committee substitute printed 21200004D-H1 (committee substitute) — source
- Conference substitute printed 21200693D-S2 (committee substitute) — source
- SB1146ER (committee substitute) — source
- SB1146ES1 (committee substitute) — source
Votes
- Passed Senate (39-Y 0-N) — 39–0 (pass) · upper
- Conference report agreed to by Senate (39-Y 0-N) — 39–0 (pass) · upper
- VOTE: Agreed To (95-Y 2-N) — 94–2 (pass) · lower
- Reported from Finance and Appropriations with substitute (10-Y 4-N 1-A) — 10–4 (pass) · upper
- Constitutional reading dispensed (39-Y 0-N) — 39–0 (pass) · upper
- Senate acceded to request (38-Y 0-N) — 38–0 (pass) · upper
- Amendments by Senator McDougle rejected (17-Y 22-N) — 17–22 (fail) · upper
- VOTE: Adoption (55-Y 44-N) — 54–44 (pass) · lower
- House substitute rejected by Senate (2-Y 37-N) — 2–37 (fail) · upper
- Reported from Finance with substitute (13-Y 9-N) — 13–9 (pass) · lower
- Continued to Special Session 1 in Finance — 0–0 (fail) · lower
- Constitutional reading dispensed (39-Y 0-N) — 39–0 (pass) · upper
Sponsors
- Janet D. Howell — primary (person)
- J. Chapman Petersen — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2021-01-05 Prefiled and ordered printed with emergency clause; offered 01/13/21 21102155D
introduction - 2021-01-05 Referred to Committee on Finance and Appropriations
referral-committee - 2021-02-03 Senate committee, floor amendments and substitutes offered
- 2021-02-03 Reported from Finance and Appropriations with substitute (10-Y 4-N 1-A)
committee-passage - 2021-02-03 Committee substitute printed 21103832D-S1
substitution - 2021-02-03 Incorporates SB1394 (Petersen)
- 2021-02-03 Constitutional reading dispensed (39-Y 0-N)
- 2021-02-03 Impact statement from TAX (SB1146S1)
- 2021-02-04 Senate committee, floor amendments and substitutes offered
- 2021-02-04 Read second time
reading-2 - 2021-02-04 Reading of substitute waived
- 2021-02-04 Committee substitute agreed to 21103832D-S1
- 2021-02-04 Reading of amendments waived
- 2021-02-04 Amendments by Senator McDougle rejected (17-Y 22-N)
amendment-failure - 2021-02-04 Reading of amendments waived
- 2021-02-04 Amendments by Senator Newman agreed to
amendment-passage - 2021-02-04 Emergency clause deleted
- 2021-02-04 Engrossed by Senate - committee substitute with amendments SB1146ES1
- 2021-02-04 Printed as engrossed 21103832D-ES1
- 2021-02-04 Constitutional reading dispensed (39-Y 0-N)
- 2021-02-04 Passed Senate (39-Y 0-N)
passage - 2021-02-07 Placed on Calendar
- 2021-02-07 Read first time
reading-1 - 2021-02-07 Referred to Committee on Finance
referral-committee - 2021-02-08 Continued to Special Session 1 in Finance
- 2021-02-08 Impact statement from TAX (SB1146ES1)
- 2021-02-10 House committee, floor amendments and substitutes offered
- 2021-02-10 Reported from Finance with substitute (13-Y 9-N)
committee-passage - 2021-02-10 Committee substitute printed 21200004D-H1
substitution - 2021-02-12 Read second time
reading-2 - 2021-02-15 Read third time
reading-3 - 2021-02-15 Committee substitute agreed to 21200004D-H1
- 2021-02-15 Engrossed by House - committee substitute SB1146H1
- 2021-02-15 Passed House with substitute (55-Y 44-N)
passage - 2021-02-15 VOTE: Adoption (55-Y 44-N)
- 2021-02-17 House substitute rejected by Senate (2-Y 37-N)
- 2021-02-18 House insisted on substitute
- 2021-02-18 House requested conference committee
- 2021-02-19 Senate acceded to request (38-Y 0-N)
- 2021-02-19 Conferees appointed by Senate
- 2021-02-19 Conferees appointed by House
- 2021-02-27 Amended by conference committee
- 2021-02-27 Conference substitute printed 21200693D-S2
- 2021-02-27 Conference report agreed to by Senate (39-Y 0-N)
- 2021-02-27 Conference report agreed to by House (95-Y 2-N)
- 2021-02-27 VOTE: Agreed To (95-Y 2-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 118 (effective 3/15/21)
executive-signature - 2021-05-18 Impact statement from TAX (SB1146ER)
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/75d1f14c-f484-4227-a242-00db13f80fc7. Confidence: reported (aggregated from official Virginia legislature records).