VA HB 991
Status unknownIncome tax, state; subtraction for volunteer firefighters and emergency medical services personnel.
Virginia · 2026 Regular Session · lower
Quick answers
Did VA HB 991 pass?
The current status of VA HB 991 is not known from the official record. Latest recorded action (2026-02-18): Left in Finance
What is VA HB 991 about?
Virginia taxable income; subtractions; volunteer firefighters and volunteer emergency medical services personnel. Provides, beginning in taxable year 2027, a state income tax subtraction of $2,000 for individuals who rendered qualifying services as bona fide volunteers, defined in the bill. The bill defines "qualifying services" as volunteer firefighting and fire prevention services, emergency medical services, auxiliary police officer services, and emergency rescue services performed for nonprofit organizations that operate exclusively for the benefit of the general public. Such services include all training and training-related activities required by law to perform such services.
Who sponsors VA HB 991?
Thomas A. Garrett, Jr. is the primary sponsor of VA HB 991.
Description
Virginia taxable income; subtractions; volunteer firefighters and volunteer emergency medical services personnel. Provides, beginning in taxable year 2027, a state income tax subtraction of $2,000 for individuals who rendered qualifying services as bona fide volunteers, defined in the bill. The bill defines "qualifying services" as volunteer firefighting and fire prevention services, emergency medical services, auxiliary police officer services, and emergency rescue services performed for nonprofit organizations that operate exclusively for the benefit of the general public. Such services include all training and training-related activities required by law to perform such services.
- Introduced
- 2026-01-13
- Latest action
- 2026-02-18 — Left in Finance
- Bill type
- bill
- Last updated
- —
Sponsors
- Thomas A. Garrett, Jr.primary
Committees
Not provided by source.
Action timeline
2026-01-13
Prefiled and ordered printed; Offered 01-14-2026 26104271D
filing,introduction
2026-01-13
Referred to Committee on Finance
referral-committee
2026-01-31
Fiscal Impact statement From TAX (1/31/2026 3:08 pm)
2026-02-02
Subcommittee recommends laying on the table (7-Y 2-N)
2026-02-18
Left in Finance
Versions
Documents
Votes
Subcommittee recommends laying on the table
2026-02-02 · pass · 7-2
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: not voting
- 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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