Individual income tax subtractions; tips. Establishes an individual income tax subtraction for income attributable to tips in an amount equal to (i) 25 percent of the federal tip income deduction for taxable year 2026 and (ii) 50 percent of the federal tip income deduction in taxable year 2027 and thereafter.
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.
Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products. Under current law, no other sales and use tax is applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue. The bill has a delayed effective date of January 1, 2027.
Civil actions; liability of employer for personal injury or death by wrongful act. Provides that in an action for personal injury or death by wrongful act brought by a vulnerable victim, defined in the bill, against an employee, a finding that the employee's employer is vicariously liable for such employee's conduct shall be based on several factors, including the likelihood of the employee coming into contact with such vulnerable victim and the employer's failure to exercise reasonable care over the employee.
