Virginia House Bill 103
Session 2023
Income tax, state; deduction for eligible educator qualifying expenses.
Became Law
Signed by Governor on Aug 4, 2022
Origin Chamber
House
Type
Bill
Bill Number
103
State
Virginia
Session
2023
Michelle Lopes Maldonado
Cosponsor
Motion Text
VOTE: Adoption (94-Y 1-N)
House Roll Call Votes
Anderson, Timothy V.
Didn't Vote
Anderson, Timothy V.
Yes
Ballard, Jason S.
Yes
Ballard, Jason S.
Yes
Bennett-Parker, Elizabeth B.
Yes
Bennett-Parker, Elizabeth B.
Yes
Didn't Vote
Yes
Yes
Cherry, Mike A.
Yes
Cherry, Mike A.
Yes
Clark, Nadarius E.
Yes
Clark, Nadarius E.
Yes
Cordoza, A.C.
Yes
Cordoza, A.C.
Yes
Didn't Vote
Yes
Yes
Durant, Tara A.
Yes
Durant, Tara A.
Yes
Glass, Jackie H.
Yes
Glass, Jackie H.
Yes
Greenhalgh, Karen S.
Yes
Greenhalgh, Karen S.
Yes
Didn't Vote
Yes
Yes
Yes
Yes
Yes
Yes
Maldonado, Michelle Lopes
Yes
Maldonado, Michelle Lopes
Yes
March, Marie E.
Yes
March, Marie E.
Yes
Didn't Vote
Yes
Yes
Yes
Yes
Didn't Vote
Yes
Yes
Scott, Phillip A.
Yes
Scott, Phillip A.
Yes
Sewell, Briana D.
Didn't Vote
Sewell, Briana D.
Yes
Shin, Irene
Yes
Shin, Irene
Yes
Tata, Anne Ferrell
Yes
Tata, Anne Ferrell
Yes
Taylor, Kim A.
Yes
Taylor, Kim A.
Didn't Vote
Yes
Yes
Wachsmann, H. Otto, Jr.
Yes
Wachsmann, H. Otto, Jr.
Yes
Williams, Wren M.
Yes
Williams, Wren M.
Yes
Wyatt, Scott A.
Yes
Wyatt, Scott A.
Yes
Summary
Income tax deduction; eligible educators. Provides for taxable years 2022 and thereafter an income tax deduction of the lesser of $500 or the actual amount paid or incurred by an eligible educator, defined in the bill as an individual who for at least 900 hours during the taxable year served as a Virginia licensed teacher, instructor, student counselor, special needs personnel, principal, or student aide for public or private primary and secondary school students in Virginia for qualifying expenses, defined in the bill as expenses incurred from participation in professional development courses and the purchase of books, supplies, computer equipment (including related software and services), other educational equipment, and supplementary materials used directly in service to Virginia students as an eligible educator.
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.
Amendment: HB103AH
Amendment: HB103AHR
Amendment: HB103AS
Amendment: HB103ASE
Fiscal Impact Statement: HB103F161.PDF
Fiscal Impact Statement: HB103FH1161.PDF
Sort by most recent
08/04/2022
Office of the Governor
of adjournment of the 2022 Special Session l)
08/04/2022
Office of the Governor
Approved by Governor-Chapter 6 (effective on the 1st day of the 4th month following the month
07/28/2022
Office of the Governor
Governor's Action Deadline 11:59 p.m., August 4, 2022
07/28/2022
House
Enrolled Bill communicated to Governor on July 28, 2022
07/21/2022
Senate
Signed by President
07/20/2022
House
Signed by Speaker
07/20/2022
House
Impact statement from TAX (HB103ER)
07/20/2022
House
Enrolled
06/17/2022
Senate
Conference report agreed to by Senate (39-Y 0-N)
06/01/2022
House
VOTE: Adoption #2 (91-Y 2-N)
06/01/2022
House
Conference report agreed to by House (91-Y 2-N)
06/01/2022
House
Reconsideration of conference report agreed to by House
06/01/2022
House
VOTE: Adoption (94-Y 1-N)
06/01/2022
House
Conference report agreed to by House (94-Y 1-N)
06/01/2022
House
Conference substitute printed 22107730D-H2
06/01/2022
Virginia General Assembly
Amended by conference committee
03/12/2022
House
Continued to 2022 Sp. Sess. 1 pursuant to HJR455
03/12/2022
House
Continued to 2022 Sp. Sess. 1 pursuant to HJR455
03/02/2022
Senate
Conferees appointed by Senate
03/02/2022
House
Conferees appointed by House
03/02/2022
House
House acceded to request
03/02/2022
Senate
Senate requested conference committee
03/02/2022
Senate
Senate insisted on amendment (39-Y 0-N)
03/02/2022
House
VOTE: Rejected (0-Y 97-N)
03/02/2022
House
Senate amendment rejected by House (0-Y 97-N)
03/02/2022
Senate
Passed Senate with amendment (40-Y 0-N)
03/02/2022
Senate
Engrossed by Senate as amended
03/02/2022
Senate
Committee amendment agreed to
03/02/2022
Senate
Reading of amendment waived
03/02/2022
Senate
Read third time
03/02/2022
Senate
Constitutional reading dispensed (40-Y 0-N)
03/02/2022
Senate
Conferees appointed by Senate
03/02/2022
House
Conferees appointed by House
03/02/2022
House
House acceded to request
03/02/2022
Senate
Senate requested conference committee
03/02/2022
Senate
Senate insisted on amendment (39-Y 0-N)
03/02/2022
House
VOTE: Rejected (0-Y 97-N)
03/02/2022
House
Senate amendment rejected by House (0-Y 97-N)
03/02/2022
Senate
Passed Senate with amendment (40-Y 0-N)
03/02/2022
Senate
Engrossed by Senate as amended
03/02/2022
Senate
Committee amendment agreed to
03/02/2022
Senate
Reading of amendment waived
03/02/2022
Senate
Read third time
03/02/2022
Senate
Constitutional reading dispensed (40-Y 0-N)
03/01/2022
Senate
Reported from Finance and Appropriations with amendment (16-Y 0-N)
03/01/2022
Senate
Reported from Finance and Appropriations with amendment (16-Y 0-N)
02/17/2022
House
Impact statement from TAX (HB103H1)
02/17/2022
House
Impact statement from TAX (HB103H1)
02/16/2022
Senate
Referred to Committee on Finance and Appropriations
02/16/2022
Senate
Constitutional reading dispensed
02/16/2022
Senate
Referred to Committee on Finance and Appropriations
02/16/2022
Senate
Constitutional reading dispensed
02/15/2022
House
VOTE: Passage (88-Y 11-N)
02/15/2022
House
Read third time and passed House (88-Y 11-N)
02/15/2022
House
VOTE: Passage (88-Y 11-N)
02/15/2022
House
Read third time and passed House (88-Y 11-N)
02/14/2022
House
Engrossed by House - committee substitute HB103H1
02/14/2022
House
Committee on Appropriations substitute agreed to 22106352D-H1
02/14/2022
House
Committee on Finance amendments rejected
02/14/2022
House
Read second time
02/14/2022
House
Engrossed by House - committee substitute HB103H1
02/14/2022
House
Committee on Appropriations substitute agreed to 22106352D-H1
02/14/2022
House
Committee on Finance amendments rejected
02/14/2022
House
Read second time
02/13/2022
House
Read first time
02/13/2022
House
Read first time
02/11/2022
House
Committee substitute printed 22106352D-H1
02/11/2022
House
Reported from Appropriations with substitute (18-Y 0-N)
02/11/2022
House
House committee, floor amendments and substitutes offered
02/11/2022
House
Committee substitute printed 22106352D-H1
02/11/2022
House
Reported from Appropriations with substitute (18-Y 0-N)
02/02/2022
House
Referred to Committee on Appropriations
02/02/2022
House
Reported from Finance with amendment(s) (11-Y 10-N)
02/02/2022
House
House committee, floor amendments and substitutes offered
02/02/2022
House
Referred to Committee on Appropriations
02/02/2022
House
Reported from Finance with amendment(s) (11-Y 10-N)
02/01/2022
House
Impact statement from TAX (HB103)
02/01/2022
House
Impact statement from TAX (HB103)
01/31/2022
House
Subcommittee recommends referring to Committee on Appropriations
01/31/2022
House
Subcommittee recommends reporting with amendments (5-Y 3-N)
01/31/2022
House
Subcommittee recommends referring to Committee on Appropriations
01/31/2022
House
Subcommittee recommends reporting with amendments (5-Y 3-N)
01/24/2022
House
Subcommittee recommends referring to Committee on Appropriations
01/24/2022
House
Subcommittee failed to recommend reporting (4-Y 4-N)
01/24/2022
House
House subcommittee amendments and substitutes offered
01/24/2022
House
Subcommittee recommends referring to Committee on Appropriations
01/24/2022
House
Subcommittee failed to recommend reporting (4-Y 4-N)
01/24/2022
House
House subcommittee amendments and substitutes offered
01/19/2022
House
Assigned Finance sub: Subcommittee #1
01/19/2022
House
Assigned Finance sub: Subcommittee #1
01/06/2022
House
Referred to Committee on Finance
01/06/2022
House
Prefiled and ordered printed; offered 01/12/22 22102655D
01/06/2022
House
Referred to Committee on Finance
01/06/2022
House
Prefiled and ordered printed; offered 01/12/22 22102655D
Sources
Open States
Record Created
Jun 22, 2022 12:07:54 PM
Record Updated
Aug 30, 2022 8:20:41 AM