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HB 103STATE · VirginiaIntroduced

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

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.

Voted: 8/4/2022

How representatives voted

369 yea·137 nay·18 other

Action history

  • 8/4/2022of adjournment of the 2022 Special Session l)
  • 8/4/2022Approved by Governor-Chapter 6 (effective on the 1st day of the 4th month following the month
  • 7/28/2022Governor's Action Deadline 11:59 p.m., August 4, 2022
  • 7/28/2022Enrolled Bill communicated to Governor on July 28, 2022
  • 7/21/2022Signed by President
  • 7/20/2022Signed by Speaker
  • 7/20/2022Impact statement from TAX (HB103ER)
  • 7/20/2022Enrolled
  • 6/17/2022Conference report agreed to by Senate (39-Y 0-N)
  • 6/1/2022VOTE: Adoption #2 (91-Y 2-N)