Fabio
204 lines
12 KiB
Markdown
204 lines
12 KiB
Markdown
---
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type: "Bill"
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title: "Income tax, state; deduction for eligible educator qualifying expenses."
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description: "Income tax deduction; eligible educators.Provides for taxable years 2022 and thereafter an income tax deductionof the lesser of $500 or the actual amount paid or incurred by aneligible educator, defined in the bill as (i) an individual who forat least 900 hours during the taxable year served as a Virginia licensedteacher, instructor, student counselor, principal, or student aidefor public or private primary and secondary school students in Virginiaor (ii) a parent providing home instruction to his child in Virginia,for qualifying expenses, defined in the bill as expenses incurredfrom participation in professional development courses and the purchaseof books, supplies, computer equipment (including related software and services), other educational equipment, and supplementary materialsused directly in service to Virginia students as an eligible educator."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2022"
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identifier: "HB 103"
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citation: "Virginia HB 103 (2022)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Karen S. Greenhalgh"]
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version_count: 5
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action_count: 94
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vote_count: 23
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first_action: "2022-01-06"
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last_action: "2022-08-04"
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source: "openstates"
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source_identifier: "ocd-bill/a1297875-2794-4335-ae26-cb24a59a3fd1"
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source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB103"
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source_hash: "b25a304216d947f437acb712f68e1e24841a525c2f6eb8aaac998cd97e1731fe"
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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 103 (2022) — Income tax, state; deduction for eligible educator qualifying expenses.
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Income tax deduction; eligible educators.Provides for taxable years 2022 and thereafter an income tax deductionof the lesser of $500 or the actual amount paid or incurred by aneligible educator, defined in the bill as (i) an individual who forat least 900 hours during the taxable year served as a Virginia licensedteacher, instructor, student counselor, principal, or student aidefor public or private primary and secondary school students in Virginiaor (ii) a parent providing home instruction to his child in Virginia,for qualifying expenses, defined in the bill as expenses incurredfrom participation in professional development courses and the purchaseof books, supplies, computer equipment (including related software and services), other educational equipment, and supplementary materialsused directly in service to Virginia students as an eligible educator.
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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. **CHAP0006** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0006)
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2. **Conference substitute printed 22107730D-H2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB103H2)
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3. **HB103** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB103)
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4. **HB103ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB103ER)
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5. **HB103H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB103H1)
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## Votes
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- VOTE: Adoption (94-Y 1-N) — **95–1** (pass) · lower
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- VOTE: Passage (88-Y 11-N) — **87–11** (pass) · lower
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- Reported from Appropriations with substitute (18-Y 0-N) — **0–0** (fail) · lower
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- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
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- VOTE: Passage (88-Y 11-N) — **0–0** (fail) · lower
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- Reported from Appropriations with substitute (18-Y 0-N) — **18–0** (pass) · lower
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- Reported from Finance with amendment(s) (11-Y 10-N) — **0–0** (fail) · lower
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- Senate insisted on amendment (39-Y 0-N) — **0–0** (fail) · upper
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- Reported from Finance with amendment(s) (11-Y 10-N) — **11–10** (pass) · lower
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- Subcommittee recommends reporting with amendments (5-Y 3-N) — **0–0** (fail) · lower
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- Senate insisted on amendment (39-Y 0-N) — **39–0** (pass) · upper
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- VOTE: Adoption #2 (91-Y 2-N) — **58–40** (pass) · lower
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- Reported from Finance and Appropriations with amendment (16-Y 0-N) — **16–0** (pass) · upper
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- Subcommittee recommends reporting with amendments (5-Y 3-N) — **5–3** (pass) · lower
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- Reported from Finance and Appropriations with amendment (16-Y 0-N) — **0–0** (fail) · upper
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- Passed Senate with amendment (40-Y 0-N) — **0–0** (fail) · upper
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- Conference report agreed to by Senate (39-Y 0-N) — **34–0** (pass) · upper
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- VOTE: Rejected (0-Y 97-N) — **0–0** (fail) · lower
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- VOTE: Rejected (0-Y 97-N) — **0–96** (fail) · lower
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- Passed Senate with amendment (40-Y 0-N) — **40–0** (pass) · upper
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- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
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- Subcommittee failed to recommend reporting (4-Y 4-N) — **4–4** (fail) · lower
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- Subcommittee failed to recommend reporting (4-Y 4-N) — **0–0** (fail) · lower
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## Sponsors
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- Karen S. Greenhalgh — primary (person)
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- A.C. Cordoza — cosponsor (person)
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- Amanda F. Chase — cosponsor (person)
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- Anne Ferrell Tata — cosponsor (person)
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- Bill D. Wiley — cosponsor (person)
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- Chris S. Runion — cosponsor (person)
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- Dave A. LaRock — cosponsor (person)
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- Emily M. Brewer — cosponsor (person)
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- G. "John" Avoli — cosponsor (person)
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- Glenn R. Davis — cosponsor (person)
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- Hyland F. "Buddy" Fowler, Jr. — cosponsor (person)
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- James A. "Jay" Leftwich — cosponsor (person)
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- Jason S. Ballard — cosponsor (person)
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- Jeffrey L. Campbell — cosponsor (person)
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- John J. McGuire, III — cosponsor (person)
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- Kathy J. Byron — cosponsor (person)
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- Kelly K. Convirs-Fowler — cosponsor (person)
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- Kim A. Taylor — cosponsor (person)
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- M. Keith Hodges — cosponsor (person)
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- Michelle Lopes Maldonado — cosponsor (person)
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- Mike A. Cherry — cosponsor (person)
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- Nicholas J. Freitas — cosponsor (person)
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- Ronnie R. Campbell — cosponsor (person)
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- Roxann L. Robinson — cosponsor (person)
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- Sam Rasoul — cosponsor (person)
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- Tara A. Durant — cosponsor (person)
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- Wendell S. Walker — cosponsor (person)
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- Wren M. Williams — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2022-01-06** Prefiled and ordered printed; offered 01/12/22 22102655D `introduction`
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- **2022-01-06** Referred to Committee on Finance `referral-committee`
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- **2022-01-19** Assigned Finance sub: Subcommittee #1 `referral-committee`
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- **2022-01-24** House subcommittee amendments and substitutes offered
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- **2022-01-24** Subcommittee failed to recommend reporting (4-Y 4-N)
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- **2022-01-24** Subcommittee recommends referring to Committee on Appropriations
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- **2022-01-31** Subcommittee recommends reporting with amendments (5-Y 3-N)
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- **2022-01-31** Subcommittee recommends referring to Committee on Appropriations
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- **2022-02-01** Impact statement from TAX (HB103)
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- **2022-02-02** House committee, floor amendments and substitutes offered
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- **2022-02-02** Reported from Finance with amendment(s) (11-Y 10-N) `committee-passage`
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- **2022-02-02** Referred to Committee on Appropriations `referral-committee`
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- **2022-02-11** House committee, floor amendments and substitutes offered
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- **2022-02-11** Reported from Appropriations with substitute (18-Y 0-N) `committee-passage`
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- **2022-02-11** Committee substitute printed 22106352D-H1 `substitution`
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- **2022-02-13** Read first time `reading-1`
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- **2022-02-14** Read second time `reading-2`
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- **2022-02-14** Committee on Finance amendments rejected
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- **2022-02-14** Committee on Appropriations substitute agreed to 22106352D-H1
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- **2022-02-14** Engrossed by House - committee substitute HB103H1
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- **2022-02-15** Read third time and passed House (88-Y 11-N) `passage, reading-3`
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- **2022-02-15** VOTE: Passage (88-Y 11-N)
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- **2022-02-16** Constitutional reading dispensed
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- **2022-02-16** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2022-02-17** Impact statement from TAX (HB103H1)
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- **2022-03-01** Reported from Finance and Appropriations with amendment (16-Y 0-N) `committee-passage`
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- **2022-03-02** Constitutional reading dispensed (40-Y 0-N)
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- **2022-03-02** Read third time `reading-3`
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- **2022-03-02** Reading of amendment waived
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- **2022-03-02** Committee amendment agreed to
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- **2022-03-02** Engrossed by Senate as amended
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- **2022-03-02** Passed Senate with amendment (40-Y 0-N) `passage`
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- **2022-03-02** Senate amendment rejected by House (0-Y 97-N)
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- **2022-03-02** VOTE: Rejected (0-Y 97-N)
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- **2022-03-02** Senate insisted on amendment (39-Y 0-N)
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- **2022-03-02** Senate requested conference committee
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- **2022-03-02** House acceded to request
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- **2022-03-02** Conferees appointed by House
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- **2022-03-02** Conferees appointed by Senate
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- **2022-03-12** Continued to 2022 Sp. Sess. 1 pursuant to HJR455
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- **2022-06-01** Amended by conference committee
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- **2022-06-01** Conference substitute printed 22107730D-H2
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- **2022-06-01** Conference report agreed to by House (94-Y 1-N)
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- **2022-06-01** VOTE: Adoption (94-Y 1-N)
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- **2022-06-01** Reconsideration of conference report agreed to by House
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- **2022-06-01** Conference report agreed to by House (91-Y 2-N)
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- **2022-06-01** VOTE: Adoption #2 (91-Y 2-N)
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- **2022-06-17** Conference report agreed to by Senate (39-Y 0-N)
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- **2022-07-20** Enrolled
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- **2022-07-20** Impact statement from TAX (HB103ER)
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- **2022-07-20** Signed by Speaker
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- **2022-07-21** Signed by President
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- **2022-07-28** Enrolled Bill communicated to Governor on July 28, 2022
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- **2022-07-28** Governor's Action Deadline 11:59 p.m., August 4, 2022
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- **2022-08-04** Approved by Governor-Chapter 6 (effective on the 1st day of the 4th month following the month `executive-signature`
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- **2022-08-04** of adjournment of the 2022 Special Session l)
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- **2022-01-06** Prefiled and ordered printed; offered 01/12/22 22102655D `introduction`
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- **2022-01-06** Referred to Committee on Finance `referral-committee`
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- **2022-01-19** Assigned Finance sub: Subcommittee #1 `referral-committee`
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- **2022-01-24** House subcommittee amendments and substitutes offered
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- **2022-01-24** Subcommittee failed to recommend reporting (4-Y 4-N)
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- **2022-01-24** Subcommittee recommends referring to Committee on Appropriations
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- **2022-01-31** Subcommittee recommends reporting with amendments (5-Y 3-N)
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- **2022-01-31** Subcommittee recommends referring to Committee on Appropriations
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- **2022-02-01** Impact statement from TAX (HB103)
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- **2022-02-02** Reported from Finance with amendment(s) (11-Y 10-N) `committee-passage`
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- **2022-02-02** Referred to Committee on Appropriations `referral-committee`
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- **2022-02-11** Reported from Appropriations with substitute (18-Y 0-N) `committee-passage`
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- **2022-02-11** Committee substitute printed 22106352D-H1 `substitution`
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- **2022-02-13** Read first time `reading-1`
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- **2022-02-14** Read second time `reading-2`
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- **2022-02-14** Committee on Finance amendments rejected
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- **2022-02-14** Committee on Appropriations substitute agreed to 22106352D-H1
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- **2022-02-14** Engrossed by House - committee substitute HB103H1
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- **2022-02-15** Read third time and passed House (88-Y 11-N) `passage, reading-3`
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- **2022-02-15** VOTE: Passage (88-Y 11-N)
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- **2022-02-16** Constitutional reading dispensed
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- **2022-02-16** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2022-02-17** Impact statement from TAX (HB103H1)
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- **2022-03-01** Reported from Finance and Appropriations with amendment (16-Y 0-N) `committee-passage`
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- **2022-03-02** Constitutional reading dispensed (40-Y 0-N)
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- **2022-03-02** Read third time `reading-3`
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- **2022-03-02** Reading of amendment waived
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- **2022-03-02** Committee amendment agreed to
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- **2022-03-02** Engrossed by Senate as amended
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- **2022-03-02** Passed Senate with amendment (40-Y 0-N) `passage`
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- **2022-03-02** Senate amendment rejected by House (0-Y 97-N)
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- **2022-03-02** VOTE: Rejected (0-Y 97-N)
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- **2022-03-02** Senate insisted on amendment (39-Y 0-N)
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- **2022-03-02** Senate requested conference committee
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- **2022-03-02** House acceded to request
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- **2022-03-02** Conferees appointed by House
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- **2022-03-02** Conferees appointed by Senate
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- **2022-03-12** Continued to 2022 Sp. Sess. 1 pursuant to HJR455
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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/a1297875-2794-4335-ae26-cb24a59a3fd1`. Confidence: reported (aggregated from official Virginia legislature records).
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