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---
type: "Bill"
title: "Taxable income apportionment; retail companies."
description: "Taxable income apportionment; retail companies."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "SB 1346"
citation: "Virginia SB 1346 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Barker"]
version_count: 3
action_count: 24
vote_count: 5
first_action: "2023-01-11"
last_action: "2023-03-17"
source: "openstates"
source_identifier: "ocd-bill/8f781e3f-2109-4205-ad6f-cd56f4c55e80"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+SB1346"
source_hash: "a5e118328b18d6ff663eaa2776b2cae87e1693812edb9e8e327fbd8e462cf543"
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 SB 1346 (2023) — Taxable income apportionment; retail companies.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **CHAP0039** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0039)
2. **Prefiled and ordered printed; offered 01/11/23 23102545D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1346)
3. **SB1346ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1346ER)
## Votes
- VOTE: Block Vote Passage (98-Y 0-N) — **00** (fail) · lower
- Read third time and passed Senate (36-Y 4-N) — **00** (fail) · upper
- Constitutional reading dispensed (38-Y 0-N) — **00** (fail) · upper
- Reported from Finance (17-Y 0-N) — **00** (fail) · lower
- Reported from Finance and Appropriations (9-Y 7-N) — **00** (fail) · upper
## Sponsors
- Barker — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-01-11** Prefiled and ordered printed; offered 01/11/23 23102545D `filing, introduction`
- **2023-01-11** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-01-29** Impact statement from TAX (SB1346)
- **2023-02-02** Reported from Finance and Appropriations (9-Y 7-N) `committee-passage`
- **2023-02-03** Constitutional reading dispensed (38-Y 0-N)
- **2023-02-06** Read second time and engrossed `reading-2`
- **2023-02-07** Read third time and passed Senate (36-Y 4-N) `passage, reading-3`
- **2023-02-10** Placed on Calendar
- **2023-02-10** Read first time `reading-1`
- **2023-02-10** Referred to Committee on Finance `referral-committee`
- **2023-02-14** Reported from Finance (17-Y 0-N) `committee-passage`
- **2023-02-14** Read second time `reading-2`
- **2023-02-15** Read third time `reading-3`
- **2023-02-15** Passed House BLOCK VOTE (98-Y 0-N) `passage`
- **2023-02-15** VOTE: Block Vote Passage (98-Y 0-N) `passage`
- **2023-02-20** Enrolled `enrolled`
- **2023-02-20** Bill text as passed Senate and House (SB1346ER) `passage`
- **2023-02-20** Signed by Speaker `passage`
- **2023-02-21** Signed by President `passage`
- **2023-02-27** Impact statement from TAX (SB1346ER)
- **2023-03-02** Enrolled Bill Communicated to Governor on March 2, 2023 `enrolled`
- **2023-03-02** Governor's Action Deadline 11:59 p.m., March 27, 2023 `executive-receipt`
- **2023-03-17** Approved by Governor-Chapter 39 (effective 7/1/23) `executive-signature`
- **2023-03-17** Acts of Assembly Chapter text (CHAP0039)
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8f781e3f-2109-4205-ad6f-cd56f4c55e80`. Confidence: reported (aggregated from official Virginia legislature records).