Income tax, state; deduction for eligible educator qualifying expenses. (HB103)

Introduced By

Del. Karen Greenhalgh (R-Virginia Beach) with support from 8 copatrons, whose average partisan position is:

Those copatrons are Del. John Avoli (R-Staunton), Del. Jeff Campbell (R-Marion), Del. Ronnie Campbell (R-Raphine), Del. Mike Cherry (R-Colonial Heights), Del. Glenn Davis (R-Virginia Beach), Del. Sam Rasoul (D-Roanoke), Del. Kim Taylor (R-Dinwiddie), Del. Wren Williams (R-Stuart)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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. Read the Bill »


03/02/2022: Passed the Senate


01/06/2022Prefiled and ordered printed; offered 01/12/22 22102655D
01/06/2022Referred to Committee on Finance
01/19/2022Assigned Finance sub: Subcommittee #1
01/20/2022Impact statement from TAX (HB103)
01/24/2022House subcommittee amendments and substitutes offered
01/24/2022Subcommittee failed to recommend reporting (4-Y 4-N)
01/24/2022Subcommittee recommends referring to Committee on Appropriations
01/31/2022Subcommittee recommends reporting with amendments (5-Y 3-N)
01/31/2022Subcommittee recommends referring to Committee on Appropriations
02/01/2022Impact statement from TAX (HB103)
02/02/2022House committee, floor amendments and substitutes offered
02/02/2022Reported from Finance with amendment(s) (11-Y 10-N) (see vote tally)
02/02/2022Referred to Committee on Appropriations
02/11/2022House committee, floor amendments and substitutes offered
02/11/2022Reported from Appropriations with substitute (18-Y 0-N) (see vote tally)
02/11/2022Committee substitute printed 22106352D-H1
02/13/2022Read first time
02/14/2022Read second time
02/14/2022Committee on Finance amendments rejected
02/14/2022Committee on Appropriations substitute agreed to 22106352D-H1
02/14/2022Engrossed by House - committee substitute HB103H1
02/15/2022Read third time and passed House (88-Y 11-N)
02/15/2022VOTE: Passage (88-Y 11-N) (see vote tally)
02/16/2022Constitutional reading dispensed
02/16/2022Referred to Committee on Finance and Appropriations
02/17/2022Impact statement from TAX (HB103H1)
03/01/2022Reported from Finance and Appropriations with amendment (16-Y 0-N) (see vote tally)
03/02/2022Constitutional reading dispensed (40-Y 0-N) (see vote tally)
03/02/2022Read third time
03/02/2022Reading of amendment waived
03/02/2022Committee amendment agreed to
03/02/2022Engrossed by Senate as amended
03/02/2022Passed Senate with amendment (40-Y 0-N) (see vote tally)
03/02/2022Senate amendment rejected by House (0-Y 97-N)
03/02/2022VOTE: Rejected (0-Y 97-N) (see vote tally)
03/02/2022Senate insisted on amendment (39-Y 0-N) (see vote tally)
03/02/2022Senate requested conference committee
03/02/2022House acceded to request
03/02/2022Conferees appointed by House
03/02/2022Delegates: Greenhalgh, Byron, Willett
03/02/2022Conferees appointed by Senate
03/02/2022Senators: Lucas, Marsden, Ruff
03/12/2022Continued to 2022 Sp. Sess. pursuant to HJR 455
03/12/2022Continued to 2022 Sp. Sess. 1 pursuant to HJR455