# Virginia HB1078: Family caregiver; creates a nonrefundable income tax credit for taxable years 2024 through 2028.

Virginia HB1078, Family caregiver; creates a nonrefundable income tax credit for taxable years 2024 through 2028., is a 2025 Regular Session House bill sponsored by Sam Rasoul (Democratic); status failed, last action 2024-11-18 (Left in Finance) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/VA-HB1078-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB1078
- State: Virginia
- Session: 2025 Regular Session
- Title: Family caregiver; creates a nonrefundable income tax credit for taxable years 2024 through 2028.
- Status: failed
- Chamber: House
- Introduced: 2024-01-10
- Last action: 2024-11-18, Left in Finance
- Sponsor: Sam Rasoul (Democratic)
- Cosponsors: 0
- Subjects: Finance
- Touches household money: no
- Roll calls: 2 (7 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Family caregiver tax credit. Creates a nonrefundable income tax credit for taxable years 2024 through 2028 for expenses incurred by an individual in caring for an eligible family member, defined in the bill, who requires assistance with one or more activities of daily living, also defined in the bill. The credit equals 50 percent of eligible expenditures incurred by the caregiver up to $1,000. In order to qualify for the credit, the family caregiver must (i) not receive any compensation or reimbursement for the eligible expenditures and (ii) have federal adjusted gross income that is no greater than $100,000 for an individual or $200,000 for married persons. The bill requires the Tax Commissioner to establish guidelines for claiming the credit and provides that any unused credit may be carried forward by the taxpayer for five taxable years following the taxable year for which the credit was issued.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Sam Rasoul (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2024-02-07 | House | Continued to 2025 in Finance (Voice Vote) | pass | 0 | 0 |   |
| 2024-02-05 | House | Subcommittee recommends continuing to 2025 | pass | 7 | 0 |   |

## Actions (7)

- 2024-11-18: Left in Finance (House)
- 2024-02-07: Continued to 2025 in Finance (Voice Vote) (House)
- 2024-02-05: Subcommittee recommends continuing to 2025 (7-Y 0-N) (House)
- 2024-02-02: Assigned Finance sub: Subcommittee #3 (House)
- 2024-01-29: Impact statement from TAX (HB1078) (House)
- 2024-01-10: Referred to Committee on Finance (House)
- 2024-01-10: Prefiled and ordered printed; offered 01/10/24 24100467D (House)

## Bill text

- Introduced, 2024-02-02: [HTML](https://lis.virginia.gov/bill-details/20251/HB1078)

## Related bills

- HR671: Commending JR's Auto Care. (adopted)
- SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed)
- HB1746: Public safety officer; definition. (failed)
- HB1600: Budget Bill. (failed)
- SB1449: Data centers; site assessment for high energy use facility. (failed)
- HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor)

## Sources
- [Introduced (HTML)](https://lis.virginia.gov/bill-details/20251/HB1078)

## Related
- [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025)
- [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025)
- [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025)
- [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025)
- [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025)
- [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB1078-2025 (as of 2026-10-16).