Function SelectRows(sheet as Sheet, startingRowNum as Long, endingRowNum as Long)

    Return sheet.Range("A" & startingRowNum & ":G" & endingRowNum).Select

End Function

​

Sub foo()

    Dim sourceWorkbook As Workbook

    Dim targetWorkbook As Workbook

    Dim sourceSheet As Sheet  

    Dim valueArray As Variant

    Dim currentRowNum as Long

    Dim startingRowNum as Long

​

    '## Open both workbooks first:

    sourceWorkbook = Workbooks.Open(" path to copying book ")

    targetWorkbook = Workbooks.Open(" path to destination book ") 

    'You can make more workbook variables for each one you need to copy to 

    sourceSheet = sourceWorkbook.Sheets("name of copying sheet")

    currentRowNum = 2

    startingRowNum = 2

    For Each row in sourceSheet.Rows

        if  row.Cells(i,2).Value = "Income"

            SelectRows(sourceSheet, currentRowNum, currentRowNum).Copy Destination:=targetWorkbook.Worksheets("Sheet1")

            startingRowNum = currentRowNum

        'else if row.Cells(i,2).Value = "blah"

        else

            currentRowNum += 1

        end if

    Next

End Sub