Bill Commons

VA HB 1210

Status unknown

Income tax, state; subtraction for long-term capital gains from sale of principal residence.

Virginia · 2026 Regular Session · lower

Quick answers

Did VA HB 1210 pass?

The current status of VA HB 1210 is not known from the official record. Latest recorded action (2026-02-18): Left in Finance

What is VA HB 1210 about?

Individual income tax subtraction; long-term capital gains from sale of principal residence. Provides an individual income tax subtraction in taxable years 2025 through 2029 for income that is (i) taxed as a long-term capital gain for federal income tax purposes, (ii) attributable to the sale of property that served as the taxpayer's principal residence for at least two of the five years preceding such sale, and (iii) in excess of federal limitations only allowing an exclusion from gross income for up to $250,000, or $500,000, for joint filers, of gain from such a sale.

Who sponsors VA HB 1210?

Briana D. Sewell is the primary sponsor of VA HB 1210.

Description

Individual income tax subtraction; long-term capital gains from sale of principal residence. Provides an individual income tax subtraction in taxable years 2025 through 2029 for income that is (i) taxed as a long-term capital gain for federal income tax purposes, (ii) attributable to the sale of property that served as the taxpayer's principal residence for at least two of the five years preceding such sale, and (iii) in excess of federal limitations only allowing an exclusion from gross income for up to $250,000, or $500,000, for joint filers, of gain from such a sale.

Introduced
2026-01-14
Latest action
2026-02-18 — Left in Finance
Bill type
bill
Last updated

Sponsors

  • Briana D. Sewellprimary

Committees

Not provided by source.

Action timeline

  1. 2026-01-14

    Prefiled and ordered printed; Offered 01-14-2026 26104794D

    filing,introduction

  2. 2026-01-14

    Referred to Committee on Finance

    referral-committee

  3. 2026-01-22

    Fiscal Impact statement From TAX (1/22/2026 6:12 pm)

  4. 2026-02-02

    Subcommittee recommends laying on the table (7-Y 3-N)

  5. 2026-02-18

    Left in Finance

Versions

Documents

Votes

  • Subcommittee recommends laying on the table

    2026-02-02 · pass · 7-3

    Member-level votes (11)
    • Phil M. Hernandez: yes
    • Bonita G. Anthony: not voting
    • Katrina Callsen: yes
    • Debra D. Gardner: yes
    • Michelle Lopes Maldonado: yes
    • Kimberly Pope Adams: yes
    • Gretchen M. Bulova: yes
    • Hyland F. "Buddy" Fowler, Jr.: no
    • Joseph P. McNamara: no
    • Will Davis: no
    • Vivian E. Watts: yes

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:35:59.552682Z

Inspect retained evidence for changes recorded after evidence tracking began:

Use this data

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Known limitations

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  • Committee referrals are not yet captured.

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