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.
Sponsored bills
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.
Maddy summaryHJ 653 is a ceremonial resolution commending Dr. Tiffany McKillip Franks for her contributions to education. It does not create new laws or affect any policies, people, or programs. The resolution formally recognizes her work through a vote by both legislative chambers, with no substantive impact beyond the expression of appreciation.
Maddy summaryHJ 730 is a ceremonial resolution commending Dr. Jessica M. Jones for her contributions. It does not create new laws or affect any policies; it is a formal expression of appreciation from the legislature. The resolution passed unanimously in both the House and Senate by voice vote in February 2025. This type of resolution typically honors individuals without implementing any concrete legislative action.
Maddy summaryHJ 710 is a ceremonial resolution formally expressing appreciation for Barry Eugene DuVal's contributions. It does not impose any legal requirements or change policies, as it is solely a symbolic gesture of recognition. The resolution directly honors DuVal but affects no individuals or entities through binding actions. This type of bill is common for acknowledging community service or achievements without altering legislation.
Maddy summaryThis resolution formally commends the Virginia Wing of the Civil Air Patrol for its service. It is a symbolic gesture with no legal effect or policy changes. The bill does not affect any laws, regulations, or individuals' rights. It passed both chambers as a non-binding expression of appreciation.
Maddy summaryThis is a ceremonial resolution (HJ 650) honoring Clayton Tune Lester. It has no policy impact or binding effect - it simply expresses the legislature's recognition of his life and legacy. The resolution was formally adopted by both the House and Senate in early March 2025. It directly affects no individuals or groups, as it serves only as a symbolic tribute.
Maddy summaryHJ 733 is a ceremonial resolution honoring the Tunstall High School chapter of Future Farmers of America. It does not create new laws or policies; it simply expresses legislative recognition and appreciation for the student chapter's work. The bill directly affects the Tunstall High School FFA chapter by publicly commending their efforts. As a procedural resolution, it has no binding effect beyond this symbolic gesture.
Maddy summaryHJ 680 is a ceremonial resolution commending the Combat Antisemitism Movement for its efforts to combat antisemitism. It does not create new laws or affect any individuals, organizations, or policies. The resolution expresses legislative recognition and support through a formal statement of appreciation. As a procedural joint resolution, it has no binding legal effect and serves solely to acknowledge the organization's work.
Maddy summaryHJ 652 is a ceremonial resolution passed by both the House and Senate to formally recognize Dr. Mark R. Jones for his contributions. It has no binding effect and does not change laws, policies, or affect any individuals or groups. The resolution serves as a symbolic gesture of appreciation from the legislature. It was approved without debate via voice vote in both chambers.