VA HB 1412
Status unknownChild day-care facility investment and child day-care expense reimbursement; income tax credits.
Virginia · 2026 Regular Session · lower
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Quick answers
Did VA HB 1412 pass?
The current status of VA HB 1412 is not known from the official record. Latest recorded action (2026-02-18): Left in Finance
What is VA HB 1412 about?
Child day-care facility investment and child day-care expense reimbursement tax credits. Reinstates, beginning January 1, 2027, the day-care facility investment tax credit previously deemed obsolete. The bill allows a taxpayer to claim a nonrefundable income tax credit for 25 percent of amounts incurred for eligible child day-care expenses of the taxpayer's employees that are either paid directly by the taxpayer or reimbursed by such taxpayer to the taxpayer's employees during the taxable year. The bill also increases from $25,000 to $50,000 the amount a taxpayer may claim a credit for establishing a child day-care facility in taxable years beginning on and after January 1, 2027. Finally, the bill provides that approval of applications for the credits shall be limited to those that are assumed to result in no more than $5 million of credits in any fiscal year. Under current law, such limit is $100,000.
Who sponsors VA HB 1412?
Tony O. Wilt is the primary sponsor of VA HB 1412.
Description
Child day-care facility investment and child day-care expense reimbursement tax credits. Reinstates, beginning January 1, 2027, the day-care facility investment tax credit previously deemed obsolete. The bill allows a taxpayer to claim a nonrefundable income tax credit for 25 percent of amounts incurred for eligible child day-care expenses of the taxpayer's employees that are either paid directly by the taxpayer or reimbursed by such taxpayer to the taxpayer's employees during the taxable year. The bill also increases from $25,000 to $50,000 the amount a taxpayer may claim a credit for establishing a child day-care facility in taxable years beginning on and after January 1, 2027. Finally, the bill provides that approval of applications for the credits shall be limited to those that are assumed to result in no more than $5 million of credits in any fiscal year. Under current law, such limit is $100,000.
- Introduced
- 2026-01-22
- Latest action
- 2026-02-18 — Left in Finance
- Bill type
- bill
- Last updated
- —
Sponsors
- Tony O. Wiltprimary
Committees
Not provided by source.
Action timeline
Newest first
2026-02-18
Left in Finance
2026-02-02
Subcommittee recommends laying on the table (7-Y 3-N)
2026-02-01
Fiscal Impact statement From TAX (2/1/2026 4:07 pm)
2026-01-22
Referred to Committee on Finance
referral-committee
2026-01-22
Presented and ordered printed 26105244D
introduction
Versions
Documents
Votes
Subcommittee recommends laying on the table
2026-02-02 · pass · 7-3
Member-level votes (10)
- Phil M. Hernandez: yes
- Bonita G. Anthony: yes
- 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
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:35:59.552682Z
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