Virginia 2022 Regular Session Status: Enacted

SB 528 — Income tax, state; military benefits subtraction.

Last action — of adjournment of the 2022 Special Session l)

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House of Delegates
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 12, 2022. Enacted.

Signed by Governor Glenn Youngkin (Republican) on August 04, 2022.

Prognosis

Likely to advance 64% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 9 sponsors

    1 primary, 8 co-sponsors signed on.

  • Mixed recorded votes

    6 passed, 4 failed in recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Income tax; military benefits subtraction. Provides an individual income tax subtraction for up to $5,000 of military benefits in taxable year 2022, up to $10,000 in taxable year 2023, up to $15,000 in taxable year 2024, and up to $20,000 in taxable year 2025 and each taxable year thereafter. The subtraction is limited to recipients of such military benefits who are age 60 or older.

Bill Text

What changed in the latest version

62 added · 205 removed

Plain-language change summary

The recent amendment to Bill SB 528 clarifies the process for localities to acquire real estate with delinquent taxes or liens. Specifically, it allows a locality to petition the circuit court to have a special commissioner appointed, enabling the property to be transferred to the locality or a designated nonprofit without having to go through a public auction. This change is significant because it streamlines the process for local governments to gain control of neglected properties, which can help address issues like blight and improve community development.

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SESSION SENATE SUBSTITUTE 22107553D SENATE BILL NO.
VIRGINIA ACTS OF ASSEMBLY -- 2022 SESSION CHAPTER 15 An Act to amend and reenact § 58.1-3970.1 of the Code of Virginia, relating to delinquent tax lands;
528 AMENDMENT IN THE NATURE OF A SUBSTITUTE (Proposed by the Joint Conference Committee on March 4, 2022) (Patrons Prior to Substitute––Senators Reeves, McDougle [SB 381], and Chase [SB 586]) A BILL to amend and reenact § 58.1-322.02 of the Code of Virginia, relating to income tax;
disposition.
military Be it enacted by the General Assembly of Virginia:
[H 298] Approved March 8, 2022 Be it enacted by the General Assembly of Virginia:
That § 58.1-322.02 of the Code of Virginia is amended and reenacted as follows:
That § 58.1-3970.1 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-322.02.
§ 58.1-3970.1.
Virginia taxable income;
Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities.
subtractions.
A.
In computing Virginia taxable income pursuant to § 58.1-322, to the extent included in federal adjusted gross income, there shall be subtracted:
1.
and on obligations or securities of any authority, commission, or instrumentality of the United States to the extent exempt from state income taxes under the laws of the United States, including, but not limited to, stocks, bonds, treasury bills, and treasury notes but not including interest on refunds of federal taxes, interest on equipment purchase contracts, or interest on other normal business transactions.
Except as provided in subsection B, in any proceedings under this article for the sale of a parcel or parcels of real estate which that meet all of the following:
(i) each parcel has delinquent real estate taxes or the locality has a lien against the parcel for removal, repair, or securing of a building or growth,;
(ii) each parcel has an assessed value of $75,000 or less,;
and (iii) (a) such taxes and liens,n together, including penalty and accumulated interest, exceed 50 percent of the assessed value of the parcel or, (b) such taxes alone exceed 25 percent of the assessed value of the parcel, or (c) for parcels containing a structure that is a derelict building, as that term is defined in § 15.2-907.1, such taxes and liens, together, including penalty and accumulated interest, exceed 25 percent of the assessed value of the parcel, the locality may petition the circuit court to appoint a special commissioner to execute the necessary deed or deeds to convey the real estate to the locality in lieu of the sale at public auction, in lieu of the sale at public auction, to the locality, to the locality's land bank entity, or to an existing nonprofit entity designated by the locality to carry out the functions of a land bank entity pursuant to § 15.2-7512.
After notice as required by this article, service of process, and upon answer filed by the owner or other parties in interest to the bill in equity, the court shall allow the parties to present evidence and arguments, ore tenus, prior to the appointment of the special commissioner.
Any surplusage accruing to a locality, land bank entity, or existing nonprofit entity as a result of the sale of the parcel or parcels after the receipt of the deed shall be payable to the beneficiaries of any liens against the property and to the former owner, his heirs or assigns in accordance with § 58.1-3967.
No deficiency shall be charged against the owner after conveyance to the locality, land bank entity, or existing nonprofit entity.
Income derived from obligations, or on the sale or exchange of obligations, of the Commonwealth or of any political subdivision or instrumentality of the Commonwealth.
A land bank entity or existing nonprofit entity receiving any parcel pursuant to this section shall either (i) sell the property to a third party in an arms-length transaction or, if the land bank entity or existing nonprofit entity develops the property before selling it, make such sale within a reasonable period of time after completing such development or (ii) if the land bank entity or existing nonprofit entity does not intend to sell the property, pay to the beneficiaries of any liens against the property and to the former owner, his heirs or assigns any amount of surplusage, if any, that would result if the property were sold and the proceeds distributed in accordance with § 58.1-3967.
income taxation solely pursuant to § 86 of the Internal Revenue Code.
For purposes of this section, "existing nonprofit entity" and "land bank entity" have the same meaning as those terms are defined in § 15.2-7500.
other benefits subject toAfederal 4.
B.
Up to $20,000 of disability income, as defined in § 22(c)(2)(B)(iii) of the Internal ReveTue Code;
For a parcel or parcels of real estate in a locality with a score of 100 or higher on the fiscal stress index, as published by the Department of Housing and Community Development in July 2020, all of the provisions of subsection A shall apply except (i) that the percentage of taxes and liens, together, including penalty and accumulated interest, and the percentage of taxes alone set forth in clause clauses (iii) (a) and (b) of subsection A shall exceed 35 percent and 15 percent, respectively, of the assessed value of the parcel or parcels or (ii) that the percentage of taxes and liens, together, including penalty and accumulated interest, and the percentage of taxes alone set forth in clause clauses (iii) (a) and (b) of subsection A shall exceed 20 percent and 10 percent, respectively, of the assessed value of the parcel or parcels, and each parcel has an assessed value of $150,000 or less, provided that under this clause the property is not an occupied dwelling, and the locality enters into an agreement for sale of the parcel to a nonprofit organization to renovate or construct a single-family dwelling on the parcel for sale to a person or persons to reside in the dwelling whose income is below the area median income.
however, any person who claims a deduction under subdivision 5 of § 58.1-322.03 may not also claim a subtraction under this subdivision.
C.
E 5.
For sales by a nonprofit organization pursuant to subsection B, such sales may include either (i) both the land and the structural improvements on a property or (ii) only the structural improvements of a property and not the land the structural improvements are located on.
The amount of any refund or credit for overpayment of income taxes imposed by the Commonwealth or any other taxing jurisdiction.
A sale of only the structural improvements is permissible only if (a) the structural improvements are subject to a ground lease with a community land trust, as that term is defined in § 55.1-1200;
deducted for federal purposes on account of the provisions of § 280C(a) of the Internal Revenue Code.
(b) the structural improvements are subject to a ground lease that has a term of at least 90 years;
7.
and (c) the community land trust retains a preemptive option to purchase such structural improvements at a price determined by a formula that is of 2 designed to ensure that the improvements remain affordable in perpetuity to low-income and moderate-income families earning less than 120 percent of the area median income, adjusted for family size.
Any amount included therein less than $600 from a prize awarded by the Virginia Lottery.
S 8.
The wages or salaries received by any person for active and inactive service in the NatioUal Guard of the Commonwealth of Virginia, not to exceed the amount of income derived from 39 calendar daBs of such service or $3,000, whichever amount is less;
however, only those persons in the ranks of O3 and9.
Amounts received by an individual, not to exceed $1,000 for taxable years beginning on or before December 31, 2019, and $5,000 for taxable years beginning on or after January 1, 2020, as a reward for :
36 information provided to a law-enforcement official or agency, or to a nonprofit corporation created 37 exclusively to assist such law-enforcement official or agency, in the apprehension and conviction of 38 perpetrators of crimes.
This subdivision shall not apply to the following:
an individual who isTan 39 employee of, or under contract with, a law-enforcement agency, a victim or the perpetrator of tUe crime accidents.the reward was paid, or any person who is compensated for the investigation of crimes or 10.
The amount of "qualified research expenses" or "basic research expenses" eligible for deduction for federal purposes, but which were not deducted, on account of the provisions of § 280C(c) ofEthe Internal Revenue Code and which shall be available to partners, shareholders of S corporations, and members of limited liability companies to the extent and in the same manner as other deductions may pas11.
Any income received during the taxable year derived from a qualified pension, profit-sharing, or stock bonus plan as described by § 401 of the Internal Revenue Code, an individual retirement account or annuity established under § 408 of the Internal Revenue Code, a deferred compensation plan as defined by § 457 of the Internal Revenue Code, or any federal government retirement program, the contributions to which were deductible from the taxpayer's federal adjusted gross income, but oSly to the extent the contributions to such plan or program were subject to taxation under the income tax 5n ano12.
Any income attributable to a distribution of benefits or a refund from a prepaid tuition contract or savings trust account with the Virginia College Savings Plan, created pursuant to Chapter 7 2 (§ 23.1-700 et seq.) of Title 23.1.
The subtraction for any income attributable to a refund shall be limited to income attributable to a refund in the event of a beneficiary's death, disability, or receipt of a scholarship.
13.
All military pay and allowances, to the extent included in federal adjusted gross income and not SB528S2 2 of 4 otherwise subtracted, deducted, or exempted under this section, earned by military personnel while serving by order of the President of the United States with the consent of Congress in a combat zone or qualified hazardous duty area that is treated as a combat zone for federal tax purposes pursuant to § 112 of the Internal Revenue Code.
14.
For taxable years beginning before January 1, 2015, the gain derived from the sale or exchange of real property or the sale or exchange of an easement to real property which results in the real property or the easement thereto being devoted to open-space use, as that term is defined in § 58.1-3230, for a period of time not less than 30 years.
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To the extent that a subtraction is taken in accordance with this subdivision, no tax credit under this chapter for donating land for its preservation shall be allowed for three years following the year in which the subtraction is taken.
15.
Fifteen thousand dollars of military basic pay for military service personnel on extended active duty for periods in excess of 90 days;
however, the subtraction amount shall be reduced dollar-for-dollar by the amount by which the taxpayer's military basic pay exceeds $15,000 and shall be reduced to zero if such military basic pay amount is equal to or exceeds $30,000.
16.
The first $15,000 of salary for each federal and state employee whose total annual salary from all employment for the taxable year is $15,000 or less.
17.
Unemployment benefits taxable pursuant to § 85 of the Internal Revenue Code.
18.
a.
Any amount received as military retirement income by an individual awarded the Congressional Medal of Honor.
b.
For taxable years beginning on and after January 1, 2022, but before January 1, 2023, up to $10,000 of military benefits;
for taxable years beginning on and after January 1, 2023, but before January 1, 2024, up to $20,000 of military benefits;
for taxable years beginning on and after January 1, 2024, but before January 1, 2025, up to $30,000 of military benefits;
and for taxable years beginning on and after January 1, 2025, up to $40,000 of military benefits.
For purposes of this subdivision b, "military benefits" means any (i) military retirement income received for service in the Armed Forces of the United States, (ii) qualified military benefits received pursuant to § 134 of the Internal Revenue Code, (iii) benefits paid to the surviving spouse of a veteran of the Armed Forces of the United States under the Survivor Benefit Plan program established by the U.S.
Department of Defense, and (iv) military benefits paid to the surviving spouse of a veteran of the Armed Forces of the United States.
The subtraction allowed by this subdivision b shall be allowed only for military benefits received by an individual age 55 or older.
No subtraction shall be allowed pursuant to this subdivision b if a credit, exemption, subtraction, or deduction is claimed for the same income pursuant to subdivision a or any other provision of Virginia or federal law.
19.
Items of income attributable to, derived from, or in any way related to (i) assets stolen from, hidden from, or otherwise lost by an individual who was a victim or target of Nazi persecution or (ii) damages, reparations, or other consideration received by a victim or target of Nazi persecution to compensate such individual for performing labor against his will under the threat of death, during World War II and its prelude and direct aftermath.
This subtraction shall not apply to assets acquired with such items of income or with the proceeds from the sale of assets stolen from, hidden from, or otherwise lost to, during World War II and its prelude and direct aftermath, a victim or target of Nazi persecution.
The provisions of this subdivision shall only apply to an individual who was the first recipient of such items of income and who was a victim or target of Nazi persecution, or a spouse, surviving spouse, or child or stepchild of such victim.
As used in this subdivision:
"Nazi regime" means the country of Nazi Germany, areas occupied by Nazi Germany, those European countries allied with Nazi Germany, or any other neutral European country or area in Europe under the influence or threat of Nazi invasion.
"Victim or target of Nazi persecution" means any individual persecuted or targeted for persecution by the Nazi regime who had assets stolen from, hidden from, or otherwise lost as a result of any act or omission in any way relating to (i) the Holocaust, (ii) World War II and its prelude and direct aftermath, (iii) transactions with or actions of the Nazi regime, (iv) treatment of refugees fleeing Nazi persecution, or (v) the holding of such assets by entities or persons in the Swiss Confederation during World War II and its prelude and aftermath.
A "victim or target of Nazi persecution" also includes any individual forced into labor against his will, under the threat of death, during World War II and its prelude and direct aftermath.
20.
The military death gratuity payment made after September 11, 2001, to the survivor of deceased military personnel killed in the line of duty, pursuant to 10 U.S.C.
Chapter 75;
however, the subtraction amount shall be reduced dollar-for-dollar by the amount that the survivor may exclude from his federal gross income in accordance with § 134 of the Internal Revenue Code.
21.
The death benefit payments from an annuity contract that are received by a beneficiary of such contract, provided that (i) the death benefit payment is made pursuant to an annuity contract with an insurance company and (ii) the death benefit payment is paid solely by lump sum.
The subtraction under of 4 federal adjusted gross income.wed only for that portion of the death benefit payment that is included in 22.
Any gain recognized from the sale of launch services to space flight participants, as defined in 49 U.S.C.
§ 70102, or launch services intended to provide individuals with the training or experience of a launch, without performing an actual launch.
To qualify for a deduction under this subdivision, launch services must be performed in Virginia or originate from an airport or spaceport in Virginia.
in 49 U.S.C.
§ 70102, entered into with the Commercial Orbital Transportation Services division of theed National Aeronautics and Space Administration or other space flight entity, as defined in § 8.01-227.8, and launched from an airport or spaceport in Virginia.
24.
Any income taxed as a long-term capital gain for federal income tax purposes, or any income taxed as investment services partnership interest income (otherwise known as investment partnership subdivision, such income shall be attributable to an investment in a "qualified business," as defined in § 58.1-339.4, or in any other technology business approved by the Secretary of Administration, provided that the business has its principal office or facility in the Commonwealth and less than $3 million in annual revenues in the fiscal year prior to the investment.
To qualify for a subtraction under this subdivision, the investment shall be made between the dates of April 1, 2010, and June 30, 2020.
No shall be eligible for the subtraction under this subdivision for an investment in the same busiNess.
25.
For taxable years beginning on and after January 1, 2014, any income of an account holder for the taxable year taxed as (i) a capital gain for federal income tax purposes attributable to suAh person's first-time home buyer savings account established pursuant to Chapter 12 (§ 36-171 et seq.) of Title 36 and (ii) interest income or other income for federal income tax purposes attributable to such pTrson's firNotwithstanding the statute of limitations on assessments contained in § 58.1-312, any subtraction taken under this subdivision shall be subject to recapture in the taxable year or years in which moneys or funds withdrawn from the first-time home buyer savings account were used for any purpose other than the payment of eligible costs by or on behalf of a qualified beneficiary, as provided under § 36-174.
The amount subject to recapture shall be a portion of the amount withdrawn in the taxSble withdrawn and used for other than the payment of eligible costs by the ratio of the aggregate earnings in the account at the time of the withdrawal to the total balance in the account at such time.
U However, recapture shall not apply to the extent of moneys or funds withdrawn that were (i) B withdrawn by reason of the qualified beneficiary's death or disability;
(ii) a disbursement of Sssets of the account pursuant to a filing for protection under the United States Bankruptcy Code, 11 U.S.C.
§§ 101 of Title 36 into another account established pursuant to such chapter for the benefit of another qualified beneficiary.
I For purposes of this subdivision, "account holder," "eligible costs," "first-time home buyerTsavings account," and "qualified beneficiary" mean the same as those terms are defined in § 36-171.
26.
For taxable years beginning on and after January 1, 2015, any income for the taxable year this subdivision, "student loan" means the same as that term is defined under § 108(f) of the Internalof Revenue Code.
E 27.
a.
Income, including investment services partnership interest income (otherwise known as investment partnership carried interest income), attributable to an investment in a Virginia venture capital account.
To qualify for a subtraction under this subdivision, the investment shall be made on or subdivision for an investment in a company that is owned or operated by a family member or anis affiliate of the taxpayer.
No subtraction shall be allowed under this subdivision for a taxpayer who has claimed a subtraction under subdivision 24 or a tax credit under § 58.1-339.4 for the same investment.
b.
As used in this subdivision 27:
S "Qualified portfolio company" means a company that (i) has its principal place of business i5 the service other than the management or investment of capital;
and (iii) provides equity in the company to the Virginia venture capital account in exchange for a capital investment.
"Qualified portfolio2company" does not include a company that is an individual or sole proprietorship.
"Virginia venture capital account" means an investment fund that has been certified by the Department as a Virginia venture capital account.
In order to be certified as a Virginia venture capital account, the operator of the investment fund shall register the investment fund with the Department prior SB528S2 4 of 4 to December 31, 2023, (i) indicating that it intends to invest at least 50 percent of the capital committed to its fund in qualified portfolio companies and (ii) providing documentation that it employs at least one investor who has at least four years of professional experience in venture capital investment or substantially equivalent experience.
"Substantially equivalent experience" includes, but is not limited to, an undergraduate degree from an accredited college or university in economics, finance, or a similar field of study.
The Department may require an investment fund to provide documentation of the investor's training, education, or experience as deemed necessary by the Department to determine substantial equivalency.
If the Department determines that the investment fund employs at least one investor with the experience set forth herein, the Department shall certify the investment fund as a Virginia venture capital account at such time as the investment fund actually invests at least 50 percent of the capital committed to its fund in qualified portfolio companies.
28.
a.
Income attributable to an investment in a Virginia real estate investment trust.
To qualify for a subtraction under this subdivision, the investment shall be made on or after January 1, 2019, but before December 31, 2024.
No subtraction shall be allowed for an investment in a trust that is managed by a family member or an affiliate of the taxpayer.
No subtraction shall be allowed under this subdivision for a taxpayer who has claimed a subtraction under subdivision 24 or 27 or a tax credit under § 58.1-339.4 for the same investment.
b.
As used in this subdivision 28:
"Distressed" means satisfying the criteria applicable to a locality described in subdivision E 2 of § 2.2-115.
"Double distressed" means satisfying the criteria applicable to a locality described in subdivision E 3 of § 2.2-115.
"Virginia real estate investment trust" means a real estate investment trust, as defined in 26 U.S.C.
§ 856, that has been certified by the Department as a Virginia real estate investment trust.
In order to be certified as a Virginia real estate investment trust, the trustee shall register the trust with the Department prior to December 31, 2024, indicating that it intends to invest at least 90 percent of trust funds in Virginia and at least 40 percent of trust funds in real estate in localities that are distressed or double distressed.
If the Department determines that the trust satisfies the preceding criteria, the Department shall certify the trust as a Virginia real estate investment trust at such time as the trust actually invests at least 90 percent of trust funds in Virginia and at least 40 percent of trust funds in real estate in localities that are distressed or double distressed.
29.
For taxable years beginning on and after January 1, 2019, any gain recognized from the taking of real property by condemnation proceedings.
30.
For taxable years beginning on and after January 1, 2020, but before January 1, 2021, up to $100,000 of all grant funds received by the taxpayer under the Rebuild Virginia program established by the Governor and administered by the Department of Small Business and Supplier Diversity.
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Action History

  1. of adjournment of the 2022 Special Session l)

  2. Approved by Governor-Chapter 15 (effective on the 1st day of the 4th month following the month

  3. Governor's Action Deadline 11:59 p.m., August 4, 2022

  4. Enrolled Bill Communicated to Governor on July 28, 2022

  5. Signed by President

  6. Signed by Speaker

  7. Impact statement from TAX (SB528ER)

  8. Enrolled

  9. Conference report agreed to by Senate (39-Y 0-N)

  10. VOTE: Adoption (87-Y 5-N 2-A)

  11. Conference report agreed to by House (87-Y 5-N 2-A)

  12. Continued to 2022 Sp. Sess. 1 pursuant to HJR455

  13. Continued to 2022 Sp. Sess. 1 pursuant to HJR455

  14. Passed by for the day

  15. Conference substitute printed 22107553D-S2

  16. Passed by for the day

  17. Conference substitute printed 22107553D-S2

  18. Amended by conference committee

  19. Conferees appointed by House

  20. Conferees appointed by Senate

  21. Senate acceded to request (40-Y 0-N)

  22. House requested conference committee

  23. House insisted on substitute

  24. House substitute rejected by Senate (11-Y 29-N)

  25. Conferees appointed by House

  26. Conferees appointed by Senate

  27. Senate acceded to request (40-Y 0-N)

  28. House requested conference committee

  29. House insisted on substitute

  30. House substitute rejected by Senate (11-Y 29-N)

  31. VOTE: Passage (98-Y 0-N 1-A)

  32. Passed House with substitute (98-Y 0-N 1-A)

  33. Engrossed by House - committee substitute SB528H1

  34. Committee substitute agreed to 22106926D-H1

  35. Read third time

  36. VOTE: Passage (98-Y 0-N 1-A)

  37. Passed House with substitute (98-Y 0-N 1-A)

  38. Engrossed by House - committee substitute SB528H1

  39. Committee substitute agreed to 22106926D-H1

  40. Read third time

  41. Read second time

  42. Read second time

  43. Committee substitute printed 22106926D-H1

  44. Reported from Finance with substitute (21-Y 0-N)

  45. House committee, floor amendments and substitutes offered

  46. Committee substitute printed 22106926D-H1

  47. Reported from Finance with substitute (21-Y 0-N)

  48. House committee, floor amendments and substitutes offered

  49. Impact statement from TAX (SB528S1)

  50. Impact statement from TAX (SB528S1)

  51. Referred to Committee on Finance

  52. Read first time

  53. Placed on Calendar

  54. Referred to Committee on Finance

  55. Read first time

  56. Placed on Calendar

  57. Passed Senate (40-Y 0-N)

  58. Constitutional reading dispensed (40-Y 0-N)

  59. Engrossed by Senate - committee substitute SB528S1

  60. Emergency clause deleted

  61. Committee substitute agreed to 22106367D-S1

  62. Reading of substitute waived

  63. Read second time

  64. Passed Senate (40-Y 0-N)

  65. Constitutional reading dispensed (40-Y 0-N)

  66. Engrossed by Senate - committee substitute SB528S1

  67. Emergency clause deleted

  68. Committee substitute agreed to 22106367D-S1

  69. Reading of substitute waived

  70. Read second time

  71. Constitutional reading dispensed (40-Y 0-N)

  72. Constitutional reading dispensed (40-Y 0-N)

  73. Incorporates SB586 (Chase)

  74. Incorporates SB381 (McDougle)

  75. Committee substitute printed 22106367D-S1

  76. Reported from Finance and Appropriations with substitute (16-Y 0-N)

  77. Senate committee, floor amendments and substitutes offered

  78. Incorporates SB586 (Chase)

  79. Incorporates SB381 (McDougle)

  80. Committee substitute printed 22106367D-S1

  81. Reported from Finance and Appropriations with substitute (16-Y 0-N)

  82. Senate committee, floor amendments and substitutes offered

  83. Senate subcommittee amendments and substitutes offered

  84. Senate subcommittee amendments and substitutes offered

  85. Impact statement from TAX (SB528)

  86. Impact statement from TAX (SB528)

  87. Referred to Committee on Finance and Appropriations

  88. Prefiled and ordered printed with emergency clause; offered 01/12/22 22104279D

  89. Referred to Committee on Finance and Appropriations

  90. Prefiled and ordered printed with emergency clause; offered 01/12/22 22104279D

Sponsors

Sponsorship breakdown

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1 sponsors · 8 co-sponsors · 139 not signed on · 19 voted No

Sponsors (1)

Co-sponsors (8)

Not signed on (139)

139 members have not signed on to this bill.

Show all 139 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Conference report agreed to by Senate (39-Y 0-N)

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 40000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
McClellan, Jennifer L. — Yea
Morrissey, Joseph D. — Yea
Spruill, Lionell, Sr. — Yea
Barbara A. Favola — Yea
Barker, George L. — Yea
Bell, John J. — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Chase, Amanda F. — Yea
Cosgrove, John A., Jr. — Yea
David R. Suetterlein — Yea
David W. Marsden — Yea
Dunnavant, Siobhan S. — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Hashmi, Ghazala F. — Yea
Howell, Janet D. — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
Kiggans, Jennifer A. — Yea
L. Louise Lucas — Yea
Lewis, Lynwood W., Jr. — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Yea
Mark J. Peake — Yea
Mason, T. Montgomery "Monty" — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Ruff, Frank M., Jr. — Yea
Ryan T. McDougle — Yea
Saslaw, Richard L. — Yea
Scott A. Surovell — Yea
T. Travis Hackworth — Yea
Todd E. Pillion — Yea
Vogel, Jill Holtzman — Yea
William M. Stanley, Jr. — Yea

Official roll call →

VOTE: Adoption (87-Y 5-N 2-A)

Passed 80 Yea · 19 Nay
Party YeaNayPresentNot Voting
Unaffiliated 801900
Total 801900
% of votes cast 81%19%0%0%
How each member voted (99)
Member Party Vote
Greenhalgh, Karen S. — Yea
March, Marie E. — Yea
Adams, Dawn M. — Nay
Adams, Les R. — Yea
Alfonso H. Lopez — Yea
Angelia Williams Graves — Yea
Anne Ferrell Tata — Yea
Avoli, G. "John" — Yea
Batten, Amanda E. — Nay
Bell, Robert B. — Nay
Betsy B. Carr — Yea
Bill Wiley — Yea
Bourne, Jeffrey M. — Yea
Briana D. Sewell — Yea
Bulova, David L. — Yea
Byron, Kathy J. — Nay
C.E. Cliff Hayes, Jr. — Yea
Campbell, Jeffrey L. — Yea
Campbell, Ronnie R. — Nay
Charniele L. Herring — Yea
Chris S. Runion — Nay
Christopher T. Head — Yea
Convirs-Fowler, Kelly K. — Yea
Cordoza, A.C. — Yea
Coyner, Carrie E. — Yea
Dan I. Helmer — Yea
Danica A. Roem — Yea
David A. Reid — Yea
Davis, Glenn R. — Yea
Delores L. McQuinn — Yea
Don Scott — Yea
Edmunds, James E., II — Yea
Elizabeth B. Bennett-Parker — Yea
Emily M. Jordan — Yea
Fariss, C. Matthew — Nay
Filler-Corn, Eileen — Yea
Fowler, Hyland F."Buddy," Jr. — Yea
Freitas, Nicholas J. — Nay
Gooditis, Wendy W. — Yea
Guzman, Elizabeth R. — Yea
H. Otto Wachsmann, Jr. — Yea
Hudson, Sally L. — Yea
Irene Shin — Yea
Israel D. O'Quinn — Nay
Jackie H. Glass — Yea
James A. "Jay" Leftwich — Yea
James W. Morefield — Yea
Jason S. Ballard — Yea
Jeion A. Ward — Yea
Jenkins, Clinton L. — Yea
Jessica L. Anderson — Nay
Joseph P. McNamara — Yea
Karrie K. Delaney — Yea
Kathy K.L. Tran — Yea
Keam, Mark L. — Yea
Knight, Barry D. — Yea
Kory, Kaye — Yea
LaRock, Dave A. — Nay
Lamont Bagby — Yea
Luke E. Torian — Yea
M. Keith Hodges — Yea
Maldonado, Michelle Lopes — Yea
Marcia S. "Cia" Price — Yea
Marcus B. Simon — Yea
Marshall, Daniel W., III — Yea
McGuire, John J., III — Nay
Michael J. Webert — Nay
Mike A. Cherry — Nay
Mullin, Michael P. — Yea
Mundon King, Candi — Yea
Murphy, Kathleen — Yea
Nadarius E. Clark — Yea
Orrock, Robert D., Sr. — Yea
Patrick A. Hope — Yea
Paul E. Krizek — Yea
Phillip A. Scott — Nay
Plum, Kenneth R. — Yea
R. Lee Ware — Yea
Ransone, Margaret B. — Yea
Richard C. "Rip" Sullivan, Jr. — Yea
Robert S. Bloxom, Jr. — Yea
Robinson, Roxann L. — Yea
Rodney T. Willett — Yea
Sam Rasoul — Yea
Schuyler T. VanValkenburg — Yea
Scott A. Wyatt — Yea
Shelly A. Simonds — Yea
Sickles, Mark D. — Yea
Subramanyam, Suhas — Yea
Tara A. Durant — Yea
Taylor, Kim A. — Yea
Terry G. Kilgore — Nay
Terry L. Austin — Yea
Thomas C. Wright, Jr. — Nay
Tony O. Wilt — Yea
Vivian E. Watts — Yea
Wampler, William C., III — Yea
Wendell S. Walker — Nay
Wren M. Williams — Nay

Official roll call →

Reported from Finance with substitute (21-Y 0-N)

Passed 21 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 21001
Total 21001
% of votes cast 95%0%0%5%
How each member voted (22)
Member Party Vote
Bill Wiley — Yea
Byron, Kathy J. — Yea
Campbell, Ronnie R. — Yea
Chris S. Runion — Yea
Don Scott — Yea
Elizabeth B. Bennett-Parker — Yea
Fowler, Hyland F."Buddy," Jr. — Yea
Freitas, Nicholas J. — Yea
Hudson, Sally L. — Yea
Joseph P. McNamara — Yea
Keam, Mark L. — Yea
Marcus B. Simon — Yea
Mundon King, Candi — Yea
Murphy, Kathleen — Not Voting
Orrock, Robert D., Sr. — Yea
R. Lee Ware — Yea
Richard C. "Rip" Sullivan, Jr. — Yea
Robinson, Roxann L. — Yea
Rodney T. Willett — Yea
Tara A. Durant — Yea
Vivian E. Watts — Yea
Wendell S. Walker — Yea

Official roll call →

Constitutional reading dispensed (40-Y 0-N)

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 40000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
McClellan, Jennifer L. — Yea
Morrissey, Joseph D. — Yea
Spruill, Lionell, Sr. — Yea
Barbara A. Favola — Yea
Barker, George L. — Yea
Bell, John J. — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Chase, Amanda F. — Yea
Cosgrove, John A., Jr. — Yea
David R. Suetterlein — Yea
David W. Marsden — Yea
Dunnavant, Siobhan S. — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Hashmi, Ghazala F. — Yea
Howell, Janet D. — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
Kiggans, Jennifer A. — Yea
L. Louise Lucas — Yea
Lewis, Lynwood W., Jr. — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Yea
Mark J. Peake — Yea
Mason, T. Montgomery "Monty" — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Ruff, Frank M., Jr. — Yea
Ryan T. McDougle — Yea
Saslaw, Richard L. — Yea
Scott A. Surovell — Yea
T. Travis Hackworth — Yea
Todd E. Pillion — Yea
Vogel, Jill Holtzman — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Constitutional reading dispensed (40-Y 0-N)

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 40000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
McClellan, Jennifer L. — Yea
Morrissey, Joseph D. — Yea
Spruill, Lionell, Sr. — Yea
Barbara A. Favola — Yea
Barker, George L. — Yea
Bell, John J. — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Chase, Amanda F. — Yea
Cosgrove, John A., Jr. — Yea
David R. Suetterlein — Yea
David W. Marsden — Yea
Dunnavant, Siobhan S. — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Hashmi, Ghazala F. — Yea
Howell, Janet D. — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
Kiggans, Jennifer A. — Yea
L. Louise Lucas — Yea
Lewis, Lynwood W., Jr. — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Yea
Mark J. Peake — Yea
Mason, T. Montgomery "Monty" — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Ruff, Frank M., Jr. — Yea
Ryan T. McDougle — Yea
Saslaw, Richard L. — Yea
Scott A. Surovell — Yea
T. Travis Hackworth — Yea
Todd E. Pillion — Yea
Vogel, Jill Holtzman — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Reported from Finance and Appropriations with substitute (16-Y 0-N)

Passed 16 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 16000
Total 16000
% of votes cast 100%0%0%0%
How each member voted (16)
Member Party Vote
McClellan, Jennifer L. — Yea
Barker, George L. — Yea
David W. Marsden — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Howell, Janet D. — Yea
L. Louise Lucas — Yea
Mamie E. Locke — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Ruff, Frank M., Jr. — Yea
Saslaw, Richard L. — Yea
Vogel, Jill Holtzman — Yea

Official roll call →

Subjects

taxation veterans
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Frequently asked questions

What does SB 528 do?
Income tax; military benefits subtraction. Provides an individual income tax subtraction for up to $5,000 of military benefits in taxable year 2022, up to $10,000 in taxable year 2023, up to $15,000 in taxable year 2024, and up to $20,000 in taxable year 2025 and each taxable year thereafter. The subtraction is limited to recipients of such military benefits who are age 60 or older.
Who sponsors SB 528?
SB 528 is sponsored by Bryce E. Reeves, Bill DeSteph, Ryan T. McDougle, Jenkins, Clinton L., Ruff, Frank M., Jr., Dunnavant, Siobhan S., Chase, Amanda F., Kiggans, Jennifer A., and Bell, John J..
What is the current status of SB 528?
This bill has been enacted into law. Introduced January 12, 2022. Enacted.
Where can I track SB 528?
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