Finance - Subcommittee #1 Subcommittee Agenda

Chair: Hernandez, Phil

Meeting Date & Time: 02/02/2026 Immediately upon adjournment of the House Add to Calendar

Location: House Committee Room B - 205

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Additional Resource(s):

Active item: Meeting Adjourned

Video: Archived

Committee Clerk: 804-698-1947

DLS Contact: Schultz (804) 698-1863; Cronin (804) 698-1832

State Administration

Bill(s) Patron Title
HB1180 Pope Adams Income tax, state; free tax filing program for individuals.

Summary: An Act to amend and reenact § 58.1-202.3 of the Code of Virginia and to repeal Chapter 535 of the Acts of Assembly of 2010, relating to Department of Taxation; free tax filing program for individuals.

Fiscal Impact

Subcommittee recommends reporting with amendment(s) (10-Y 0-N)

Yeas (10): Hernandez, Anthony, Callsen, Gardner, Maldonado, Pope Adams, Bulova, Fowler, Davis, Watts

Not Voting (1): McNamara

Last actions:

  • 2/16/2026 - Fiscal Impact statement From TAX (2/16/2026 4:56 pm)
  • 2/23/2026 - Enrolled
  • 2/23/2026 - Bill text as passed House and Senate (HB1180ER)
  • 2/23/2026 - Signed by Speaker
  • 2/24/2026 - Fiscal Impact statement From TAX (2/24/2026 7:54 am)

Senate Committee Actions:

• 2/18/2026 - Constitutional reading dispensed Block Vote (on 2nd reading) (38-Y 0-N 0-A)

• 2/18/2026 - Passed by for the day

• 2/19/2026 - Read third time

• 2/19/2026 - Passed Senate Block Vote (39-Y 0-N 0-A)

• 2/23/2026 - Signed by President

Related Bills:

SB591 (McPike)

Subcommittee #1

Subcommittee recommends reporting with amendment(s) (10-Y 0-N)

Income Tax Credits

Bill(s) Patron Title
HB378 Bennett-Parker Net investment income tax; imposes a tax on individuals, trusts, and estates.

Summary: A BILL to amend the Code of Virginia by adding in Title 58.1 a chapter numbered 3.1, consisting of sections numbered 58.1-541 and 58.1-542, relating to net investment income tax.

Fiscal Impact

Subcommittee recommends laying on the table (10-Y 0-N)

Yeas (10): Hernandez, Anthony, Callsen, Gardner, Maldonado, Pope Adams, Bulova, Fowler, McNamara, Davis

Last actions:

  • 1/30/2026 - Placed on Finance Agenda
  • 2/1/2026 - Fiscal Impact statement From TAX (2/1/2026 10:04 am)
  • 2/1/2026 - Placed on Finance Agenda
  • 2/2/2026 - House subcommittee offered
  • 2/2/2026 - Subcommittee recommends laying on the table (10-Y 0-N)

Subcommittee #1

Subcommittee recommends laying on the table (10-Y 0-N)

HB405 Reid Health Insurance Premium Stabilization Tax Credit Act; established, report.

Summary: A BILL to amend the Code of Virginia by adding in Chapter 3 of Title 58.1 an article numbered 3.1, consisting of sections numbered 58.1-339.15, 58.1-339.16, and 58.1-339.17, relating to Health Insurance Premium Stabilization Tax Credit Act.

Fiscal Impact

Subcommittee recommends laying on the table (8-Y 2-N)

Yeas (8): Hernandez, Anthony, Callsen, Gardner, Maldonado, Pope Adams, Bulova, Watts

Nays (2): Fowler, Davis

Not Voting (1): McNamara

Last actions:

  • 1/30/2026 - Placed on Finance Agenda
  • 2/1/2026 - Placed on Finance Agenda
  • 2/1/2026 - Fiscal Impact statement From TAX (2/1/2026 2:58 pm)
  • 2/1/2026 - Fiscal Impact statement From TAX (2/1/2026 10:08 pm)
  • 2/2/2026 - Subcommittee recommends laying on the table (8-Y 2-N)

Subcommittee #1

Subcommittee recommends laying on the table (8-Y 2-N)

HB697 Kent Income tax, state; credit for surviving spouse's real property taxes.

Summary: A BILL to amend the Code of Virginia by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.15, relating to income tax; credit for surviving spouse's real property taxes.

Fiscal Impact

Last actions:

  • 2/10/2026 - Placed on Finance Agenda
  • 2/11/2026 - Reported from Finance and referred to Appropriations (21-Y 0-N)
  • 2/11/2026 - Referred to Committee on Appropriations
  • 2/11/2026 - Reported and Referred by Committee
  • 2/11/2026 - Reported and Referred by Committee
HB760 Runion Income tax, state; energy-efficient homes tax credits.

Summary: A BILL to amend the Code of Virginia by adding in Article 13 of Chapter 3 of Title 58.1 a section numbered 58.1-439.12:13, relating to income tax; energy-efficient new homes tax credits.

Fiscal Impact

Last actions:

  • 2/4/2026 - Fiscal Impact statement From TAX (2/4/2026 1:33 pm)
  • 2/6/2026 - Assigned HFIN sub: Subcommittee #1
  • 2/9/2026 - House subcommittee offered
  • 2/9/2026 - House subcommittee offered
  • 2/9/2026 - Subcommittee recommends laying on the table (8-Y 3-N)

Subcommittee #1

Subcommittee recommends laying on the table (8-Y 3-N)

HB805 Carr Land preservation; maximum amount of increase of tax credits.

Summary: A BILL to amend and reenact § 58.1-512 of the Code of Virginia, relating to land preservation tax credit; maximum amount increase.

Fiscal Impact

Subcommittee recommends laying on the table (7-Y 3-N)

Yeas (7): Hernandez, Anthony, Callsen, Gardner, Maldonado, Pope Adams, Bulova

Nays (3): Fowler, McNamara, Davis

Last actions:

  • 1/30/2026 - Placed on Finance Agenda
  • 2/1/2026 - Fiscal Impact statement From TAX (2/1/2026 10:40 am)
  • 2/1/2026 - Placed on Finance Agenda
  • 2/2/2026 - House subcommittee offered
  • 2/2/2026 - Subcommittee recommends laying on the table (7-Y 3-N)

Subcommittee #1

Subcommittee recommends laying on the table (7-Y 3-N)

HB1004 Tran Income tax, state; creates child tax credit.

Summary: A BILL to amend the Code of Virginia by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.15, relating to child tax credit; Virginia adjusted gross income.

Fiscal Impact

Subcommittee recommends laying on the table (7-Y 3-N)

Yeas (7): Hernandez, Anthony, Callsen, Gardner, Maldonado, Pope Adams, Bulova

Nays (3): Fowler, McNamara, Davis

Last actions:

  • 1/14/2026 - Referred to Committee on Finance
  • 1/30/2026 - Placed on Finance Agenda
  • 2/1/2026 - Fiscal Impact statement From TAX (2/1/2026 10:58 am)
  • 2/1/2026 - Placed on Finance Agenda
  • 2/2/2026 - Subcommittee recommends laying on the table (7-Y 3-N)

Subcommittee #1

Subcommittee recommends laying on the table (7-Y 3-N)

HB1051 Phillips Income tax, state; real property tax relief credit.

Summary: A BILL to amend the Code of Virginia by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.15, relating to income tax; real property tax relief credit.

Fiscal Impact

Subcommittee recommends laying on the table (7-Y 3-N)

Yeas (7): Hernandez, Anthony, Callsen, Gardner, Maldonado, Pope Adams, Bulova

Nays (3): Fowler, McNamara, Davis

Last actions:

  • 1/30/2026 - Placed on Finance Agenda
  • 2/1/2026 - Placed on Finance Agenda
  • 2/1/2026 - Fiscal Impact statement From TAX (2/1/2026 3:36 pm)
  • 2/2/2026 - House subcommittee offered
  • 2/2/2026 - Subcommittee recommends laying on the table (7-Y 3-N)

Subcommittee #1

Subcommittee recommends laying on the table (7-Y 3-N)

HB1412 Wilt Child day-care facility investment and child day-care expense reimbursement; income tax credits.

Summary: A BILL to amend and reenact § 58.1-439.4 of the Code of Virginia, relating to child day-care facility investment and child day-care expense reimbursement tax credits.

Fiscal Impact

Subcommittee recommends laying on the table (7-Y 3-N)

Yeas (7): Hernandez, Anthony, Callsen, Gardner, Maldonado, Pope Adams, Bulova

Nays (3): Fowler, McNamara, Davis

Last actions:

  • 1/22/2026 - Referred to Committee on Finance
  • 1/30/2026 - Placed on Finance Agenda
  • 2/1/2026 - Placed on Finance Agenda
  • 2/1/2026 - Fiscal Impact statement From TAX (2/1/2026 4:07 pm)
  • 2/2/2026 - Subcommittee recommends laying on the table (7-Y 3-N)

Subcommittee #1

Subcommittee recommends laying on the table (7-Y 3-N)

HB1422 McGuire Solar energy equipment; establishes a nonrefundable income tax credit.

Summary: A BILL to amend the Code of Virginia by adding in Article 3 of Chapter 3 of Title 58.1 a section numbered 58.1-339.15, relating to solar energy equipment tax credit.

Fiscal Impact

Subcommittee recommends laying on the table (9-Y 1-N)

Yeas (9): Hernandez, Anthony, Callsen, Gardner, Maldonado, Pope Adams, Bulova, Fowler, Davis

Nays (1): McNamara

Last actions:

  • 1/22/2026 - Referred to Committee on Finance
  • 1/30/2026 - Placed on Finance Agenda
  • 2/1/2026 - Fiscal Impact statement From TAX (2/1/2026 1:25 pm)
  • 2/1/2026 - Placed on Finance Agenda
  • 2/2/2026 - Subcommittee recommends laying on the table (9-Y 1-N)

Subcommittee #1

Subcommittee recommends laying on the table (9-Y 1-N)

Subtractions

Bill(s) Patron Title
HB1454 Bulova Income tax, state; subtraction for Segal AmeriCorps Education Award.

Summary: A BILL to amend and reenact § 58.1-322.02 of the Code of Virginia, relating to individual income tax; subtractions; Segal AmeriCorps Education Award.

Fiscal Impact

Subcommittee recommends reporting and referring to Appropriations (10-Y 0-N)

Yeas (10): Hernandez, Anthony, Callsen, Gardner, Maldonado, Pope Adams, Bulova, Fowler, Davis, Watts

Not Voting (1): McNamara

Last actions:

  • 2/4/2026 - Reported from Finance and referred to Appropriations (22-Y 0-N)
  • 2/4/2026 - Referred to Committee on Appropriations
  • 2/4/2026 - Reported and Referred by Committee
  • 2/4/2026 - Reported and Referred by Committee
  • 2/4/2026 - Reported and Referred by Committee

Subcommittee #1

Subcommittee recommends reporting and referring to Appropriations (10-Y 0-N)