Fabio
90 lines
4.9 KiB
Markdown
90 lines
4.9 KiB
Markdown
---
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type: "Bill"
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title: "Commonwealth's tax system; conformity with the Internal Revenue Code."
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description: "Conformity to Internal Revenue Code. Advances the date by which Virginia conforms to the Internal Revenue Code from December 31, 2018, to December 31, 2019. However, the bill deconforms from a provision of federal law that temporarily reduces the medical expense deduction floor from 10 percent to 7.5 percent. The bill includes an emergency clause and applies to taxable years beginning on and after January 1, 2018. This bill is identical to SB 582."
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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: "HB 1413"
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citation: "Virginia HB 1413 (2020)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Vivian E. Watts"]
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version_count: 4
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action_count: 26
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vote_count: 5
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first_action: "2020-01-08"
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last_action: "2020-03-10"
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source: "openstates"
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source_identifier: "ocd-bill/5cf14115-d6ba-426d-9507-7b4e6f218b60"
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source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+HB1413"
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source_hash: "a41be654c814cd5fff20b9d2cc73aeb50eb5b367df1641fd4b4af0e119c2f957"
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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 HB 1413 (2020) — Commonwealth's tax system; conformity with the Internal Revenue Code.
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Conformity to Internal Revenue Code. Advances the date by which Virginia conforms to the Internal Revenue Code from December 31, 2018, to December 31, 2019. However, the bill deconforms from a provision of federal law that temporarily reduces the medical expense deduction floor from 10 percent to 7.5 percent. The bill includes an emergency clause and applies to taxable years beginning on and after January 1, 2018. This bill is identical to SB 582.
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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 (CHAP0255)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+CHAP0255)
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2. **Bill text as passed House and Senate (HB1413ER)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB1413ER)
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3. **Engrossed by House - committee substitute HB1413H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB1413H1)
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4. **Impact statement from TAX (HB1413)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB1413)
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## Votes
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- Constitutional reading dispensed (39-Y 0-N) — **39–0** (pass) · upper
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- Reported from Finance with substitute (20-Y 2-N) — **20–2** (pass) · lower
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- Passed Senate (40-Y 0-N) — **40–0** (pass) · upper
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- VOTE: Passage Emergency (95-Y 0-N) — **94–0** (pass) · lower
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- Reported from Finance and Appropriations (11-Y 0-N) — **11–0** (pass) · upper
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## Sponsors
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- Vivian E. Watts — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2020-01-08** Prefiled and ordered printed with emergency clause; offered 01/08/20 20102782D `introduction`
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- **2020-01-08** Referred to Committee on Finance `referral-committee`
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- **2020-01-13** Impact statement from TAX (HB1413)
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- **2020-01-22** House committee, floor amendments and substitutes offered
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- **2020-01-22** Reported from Finance with substitute (20-Y 2-N) `committee-passage`
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- **2020-01-22** Committee substitute printed 20106222D-H1 `substitution`
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- **2020-01-24** Read first time `reading-1`
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- **2020-01-27** Read second time `reading-2`
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- **2020-01-27** Committee substitute agreed to 20106222D-H1
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- **2020-01-27** Engrossed by House - committee substitute HB1413H1
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- **2020-01-28** Read third time and passed House (95-Y 0-N) `passage, reading-3`
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- **2020-01-28** VOTE: Passage Emergency (95-Y 0-N)
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- **2020-01-29** Constitutional reading dispensed
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- **2020-01-29** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2020-02-11** Impact statement from TAX (HB1413H1)
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- **2020-02-18** Reported from Finance and Appropriations (11-Y 0-N) `committee-passage`
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- **2020-02-19** Constitutional reading dispensed (39-Y 0-N)
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- **2020-02-20** Read third time `reading-3`
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- **2020-02-20** Passed Senate (40-Y 0-N) `passage`
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- **2020-02-25** Enrolled
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- **2020-02-25** Impact statement from TAX (HB1413ER)
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- **2020-02-25** Signed by Speaker
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- **2020-02-26** Signed by President
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- **2020-03-03** Enrolled Bill communicated to Governor on March 3, 2020
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- **2020-03-03** Governor's Action Deadline 11:59 p.m., March 10, 2020
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- **2020-03-10** Approved by Governor-Chapter 255 (effective 3/10/20) `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/5cf14115-d6ba-426d-9507-7b4e6f218b60`. Confidence: reported (aggregated from official Virginia legislature records).
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