republic-os/legislation/us/states/va/2020/hb-307.md

---
type: "Bill"
title: "Income tax, state; subtraction for crime stopper rewards."
description: "Income tax subtraction; crime stopper rewards. Increases from $1,000 to $5,000, beginning in taxable year 2020, the maximum amount that may be subtracted from taxable income for amounts received as a reward for providing information to a law-enforcement official or agency, or to a nonprofit corporation created exclusively to assist such law-enforcement official or agency, that is used in the apprehension and conviction of perpetrators of crimes. This bill is identical to SB 931."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2020"
identifier: "HB 307"
citation: "Virginia HB 307 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["M. Kirkland Cox"]
version_count: 4
action_count: 32
vote_count: 8
first_action: "2019-12-31"
last_action: "2020-03-12"
source: "openstates"
source_identifier: "ocd-bill/b93545b7-29af-4009-b0bf-be058c7d38ec"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+HB307"
source_hash: "a3bd89659b40c0539d9a05044777da04a9eacc938b8d3abb6d72a1d2a5ca4ff4"
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 307 (2020) — Income tax, state; subtraction for crime stopper rewards.

Income tax subtraction; crime stopper rewards. Increases from $1,000 to $5,000, beginning in taxable year 2020, the maximum amount that may be subtracted from taxable income for amounts received as a reward for providing information to a law-enforcement official or agency, or to a nonprofit corporation created exclusively to assist such law-enforcement official or agency, that is used in the apprehension and conviction of perpetrators of crimes. This bill is identical to SB 931.

## Version chain

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

1. **Acts of Assembly Chapter text (CHAP0324)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+CHAP0324)
2. **Bill text as passed House and Senate (HB307ER)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB307ER)
3. **Engrossed by House as amended HB307E** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB307E)
4. **Impact statement from TAX (HB307)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB307)

## Votes

- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance with amendments (20-Y 1-N) — **20–1** (pass) · lower
- VOTE: Passage (98-Y 2-N) — **97–2** (pass) · lower
- Passed Senate (38-Y 0-N) — **38–0** (pass) · upper
- Subcommittee recommends reporting with amendment (9-Y 0-N) — **9–0** (pass) · lower
- Reported from Finance and Appropriations (14-Y 0-N) — **14–0** (pass) · upper
- Subcommittee recommends reporting (8-Y 0-N) — **8–0** (pass) · lower
- Reported from Appropriations (18-Y 0-N) — **18–0** (pass) · lower

## Sponsors

- M. Kirkland Cox — primary (person)
- Amanda F. Chase — cosponsor (person)
- Carrie E. Coyner — cosponsor (person)
- Dawn M. Adams — cosponsor (person)
- Joseph D. Morrissey — cosponsor (person)
- Lashrecse D. Aird — cosponsor (person)
- Roxann L. Robinson — cosponsor (person)

## Timeline

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

- **2019-12-31** Prefiled and ordered printed; offered 01/08/20 20101744D `introduction`
- **2019-12-31** Referred to Committee on Finance `referral-committee`
- **2020-01-11** Impact statement from TAX (HB307)
- **2020-01-23** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2020-01-27** Subcommittee recommends reporting with amendment (9-Y 0-N)
- **2020-01-27** Subcommittee recommends referring to Committee on Appropriations
- **2020-01-29** Reported from Finance with amendments (20-Y 1-N) `committee-passage`
- **2020-01-29** Referred to Committee on Appropriations `referral-committee`
- **2020-01-30** Assigned App. sub: Transportation & Public Safety `referral-committee`
- **2020-02-03** Subcommittee recommends reporting (8-Y 0-N)
- **2020-02-03** Reported from Appropriations (18-Y 0-N) `committee-passage`
- **2020-02-05** Read first time `reading-1`
- **2020-02-06** Read second time `reading-2`
- **2020-02-06** Committee amendments agreed to
- **2020-02-06** Engrossed by House as amended HB307E
- **2020-02-06** Printed as engrossed 20101744D-E
- **2020-02-07** Read third time and passed House (98-Y 2-N) `passage, reading-3`
- **2020-02-07** VOTE: Passage (98-Y 2-N)
- **2020-02-10** Constitutional reading dispensed
- **2020-02-10** Referred to Committee on Finance and Appropriations `referral-committee`
- **2020-02-12** Impact statement from TAX (HB307E)
- **2020-02-19** Reported from Finance and Appropriations (14-Y 0-N) `committee-passage`
- **2020-02-20** Constitutional reading dispensed (40-Y 0-N)
- **2020-02-21** Read third time `reading-3`
- **2020-02-21** Passed Senate (38-Y 0-N) `passage`
- **2020-02-26** Enrolled
- **2020-02-26** Impact statement from TAX (HB307ER)
- **2020-02-27** Signed by Speaker
- **2020-02-27** Signed by President
- **2020-03-05** Enrolled Bill communicated to Governor on March 5, 2020
- **2020-03-05** Governor's Action Deadline 11:59 p.m., March 12, 2020
- **2020-03-12** Approved by Governor-Chapter 324 (effective 7/1/20) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b93545b7-29af-4009-b0bf-be058c7d38ec`. Confidence: reported (aggregated from official Virginia legislature records).