Motion picture production; increases aggregate cap on tax credit, extends sunset.
Summary
Motion picture production tax credit; sunset extended. Extends the motion picture production tax credit sunset date from taxable year 2026 to taxable year 2030. This bill is identical to SB 612.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2026
Committee Review
Mar 2026
House of Delegates Passage
Mar 2026
Senate Passage
Mar 2026
Signed into Law
Apr 2026
Introduced Jan 12, 2026
Signed Apr 13, 2026
Maddy AI version diff · 3 comparisons
What changed between versions
Senator Pillion Substitute
→
Engrossed
·
3 edits
·
Mar 11, 2026
MINOR
The bill was converted from a Senate substitute version to an Engrossed version, incorporating House amendments. The most significant substantive change is the modification of the annual funding cap for the tax credit, which now includes a specific increase for fiscal year 2026 and extends the funding timeline through 2025. Minor technical adjustments were also made to formatting and the bill's title.
Scope change
The bill's scope regarding eligibility and credit rates remains unchanged, but the financial scope was altered by adjusting the maximum credit allocation limits.
FISCAL
The maximum annual credit allocation was updated to include $6.5 million through 2025 and a new cap of $8.5 million starting in fiscal year 2026.
TECHNICAL
The bill title was updated to reflect that it is an 'Engrossed' version with 'House Amendments' rather than a 'Senate Substitute'.
Minor formatting changes were applied to section headers and legal citations to align with the House version.
Floor votes · Senate Mar 3, 2026 · House of Delegates Feb 17, 2026
How they voted
39–0
Passed
Total votes 39
Mar 3, 2026
D
Democratic20
100% Yea
R
Republican19
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
36
Key actions
13
Committee
7
Amendments
2
Apr 13, 2026
Signed into law
Approved by Governor-Chapter 795 (effective 7/1/2026)
executive
Mar 12, 2026
Lower · Passed
Signed by Speaker
lower
Mar 11, 2026
Upper · Passed
Signed by President
upper
Mar 11, 2026
Lower · Passed
Bill text as passed House and Senate (HB400ER)
lower
Mar 4, 2026
Upper · Passed
Passed Senate with substitute (24-Y 16-N 0-A)
upper
Mar 4, 2026
Upper · Passed
Passed Senate with substitute (25-Y 15-N 0-A)
upper
Mar 3, 2026
Upper · Passed
Passed by for the day (Voice Vote)
upper
Mar 3, 2026
Upper · Passed
Reported from Finance and Appropriations (12-Y 3-N)
upper
Feb 18, 2026
Committee
Referred to Committee on Finance and Appropriations
upper
Feb 17, 2026
Lower · Passed
Read third time and passed House (74-Y 23-N 0-A)
lower
Feb 16, 2026
Introduced
Engrossed by House as amended
lower
Feb 16, 2026
Lower · Passed
committee amendments agreed to
lower
Feb 11, 2026
Lower · Passed
Reported from Finance with amendment(s) (18-Y 3-N)
lower
Feb 9, 2026
Lower · Passed
Subcommittee recommends reporting with amendment(s) (11-Y 0-N)
lower
Feb 9, 2026
Lower · Passed
House subcommittee offered
lower
Feb 5, 2026
Committee
Assigned HFIN sub: Subcommittee #1
lower
Jan 12, 2026
Committee
Referred to Committee on Finance
lower
1 primary · 2 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Charniele Herring
DDemocratic
Co
Betsy Carr
DDemocratic
Co
Rae Cousins
DDemocratic
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