Income tax; nonpublic and public school tax credits. Creates a refundable nonpublic school and a refundable public school tax credit for taxable years 2026 through 2030 for (i) up to $5,000 in qualifying expenses, defined in the bill, incurred by the parent or legal guardian of an eligible student domiciled within Planning District 15 and enrolled in home education or attending a private school or (ii) up to $1,500 in qualifying expenses incurred by the parent or legal guardian of an eligible student domiciled within Planning District 15 and enrolled in a public school. However, the bill limits such amounts that may be used for qualifying expenses incurred for computer expenses, internet access expenses, or transportation-related purposes to $2,000 and $600 for such taxpayers, respectively. If the taxpayer's family Virginia adjusted gross income does not exceed 300 percent of federal poverty guidelines, the taxpayer may claim an additional $2,500 refundable tax credit and may use up to an additional $1,000 for qualifying expenses incurred for computer expenses, internet access expenses, or transportation-related purposes. The bill allows the taxpayer one credit for one eligible student per year and requires the taxpayer to submit purchase receipts to verify qualifying expenses for each credit. The aggregate amount of credits allowable for each credit is limited to $25 million per taxable year. In the event that the aggregate amount of credits claimed in a single taxable year is greater than 90 percent of such amount, such aggregate credit cap amount shall be increased in the immediately succeeding taxable year by 10 percent.
Sponsored bills
Carrying a concealed handgun; permit not required. Allows any person who is otherwise eligible to obtain a concealed handgun permit to carry a concealed handgun without a permit anywhere he may lawfully carry a handgun openly within the Commonwealth.
Virginia Workforce Housing Assistance Program; report. Establishes the Virginia Workforce Housing Assistance Program to provide grants to eligible employers, defined in the bill, that set up housing down payment assistance programs for employees in amounts equal to the lesser of 15 percent of housing down payment assistance expenses incurred by an eligible employer during the fiscal year or $25,000. The bill specifies that an eligible employer may only receive grants in the aggregate of up to $150,000 across all fiscal years or $250,000 for housing down payment assistance expenses incurred for employees in certain fiscally stressed localities. The bill requires weighting grants according to the household income of participating employees, as measured against the area median income (AMI) for the locality in which the dwelling is located. Any participating employee shall have an annual household income at or below 120 percent of the AMI for the locality in which the employee's dwelling is located and have never owned or purchased under contract for deed, either individually or jointly, a single-family residence in the Commonwealth or outside of the Commonwealth. The bill has an expiration date of July 1, 2028.
Maddy summaryThis bill (SJ 42) is a ceremonial resolution honoring the late Honorable Thomas Selby Ellis III. It does not create new laws or affect any policies, programs, or individuals. The resolution was passed unanimously by both the Senate (January 22, 2026) and House (January 26, 2026) to commemorate his life and service. It serves as a formal expression of respect and recognition, consistent with standard legislative tributes.
Maddy summaryThis is a ceremonial Senate resolution (SR 4) honoring William J. Martin. It does not create any new laws, policies, or financial obligations; it is a formal expression of recognition by the Senate. The resolution passed unanimously via voice vote on January 22, 2026, following its introduction on January 14. As a commemorative resolution, it directly affects no individuals or groups through policy changes.
Maddy summaryThis is a ceremonial Senate Resolution (SR 5) commending the First Baptist Church of Midlothian for its community contributions. It does not create new laws or affect policies; it is a symbolic gesture of recognition. The resolution was unanimously agreed to by the Senate on January 22, 2026, with no substantive provisions or impact on legislation.
Maddy summaryThis bill (SJ 6) is a ceremonial resolution honoring Dr. John Michel de Triquet. It formally recognizes and celebrates his life and contributions, specifically acknowledging him as a medical professional. As a commemorative resolution, it has no binding effect or policy changes - it serves only to express the legislature's appreciation. The bill does not affect any laws, regulations, or specific individuals beyond this symbolic gesture.
Individual income tax subtractions; overtime. Establishes an individual income tax subtraction for income attributable to overtime in an amount equal to (i) 25 percent of the federal overtime deduction for taxable year 2026 and (ii) 50 percent of the federal overtime deduction for taxable year 2027 and thereafter.
Electric utilities; construction and development of renewable energy facilities; powers of State Air Pollution Control Board; powers of State Corporation Commission. Repeals provisions (i) requiring the State Air Pollution Control Board to adopt regulations to reduce carbon dioxide emissions from any electricity generating unit in the Commonwealth and authorizing the Board to establish an auction program for energy allowances; (ii) prohibiting the State Corporation Commission from approving any new utility-owned generation facilities that emit carbon dioxide as a by-product of energy generation under certain circumstances; (iii) declaring that statutory allowances for energy derived from sunlight, onshore wind, offshore wind, and storage facilities are in the public interest; and (iv) relating to the development of solar and wind generation and energy storage capacity, development of offshore wind capacity, and generation of electricity from renewable and zero-carbon sources. The bill provides that planning and development activities for new nuclear generation facilities are in the public interest.
Income tax; standard deduction and earned income tax credit. Removes the sunset from and makes permanent the standard deduction amounts of $8,750 for single individuals and $17,500 for married individuals filing jointly. Under current law, the standard deduction is scheduled to revert to $3,000 for single individuals and $6,000 for married individuals filing jointly after taxable year 2026. The bill also removes the sunset from and makes permanent the increase in Virginia's refundable earned income tax credit from 15 percent to 20 percent of the allowable federal earned income tax credit. Under current law, the Virginia refundable earned income tax credit expires in taxable year 2027 and Virginia's nonrefundable earned income tax credit, which has no expiration date, is equal to 20 percent of the federal credit.