# Virginia HB1292: Income tax, state; subtraction for professional firefighter pension.

Virginia HB1292, Income tax, state; subtraction for professional firefighter pension., is a 2025 Regular Session House bill sponsored by Alex Q. Askew (Democratic); status failed, last action 2024-11-18 (Left in Finance) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/VA-HB1292-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB1292
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; subtraction for professional firefighter pension.
- Status: failed
- Chamber: House
- Introduced: 2024-01-10
- Last action: 2024-11-18, Left in Finance
- Sponsor: Alex Q. Askew (Democratic)
- Cosponsors: 0
- Subjects: Finance
- Touches household money: no
- Roll calls: 2 (0 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Income tax subtraction; professional firefighter pension. Establishes an income tax subtraction for up to $20,000 of firefighter benefits in taxable year 2024, up to $30,000 in taxable year 2025, and up to $40,000 in taxable year 2026 and each year thereafter. The bill defines firefighter benefits to include retirement income related to firefighting services and benefits paid to the surviving spouse of a firefighter whose death occurred in the line of duty.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Alex Q. Askew (Democratic), House

## Roll call votes

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

## Actions (9)

- 2024-11-18: Left in Finance (House)
- 2024-02-07: Continued to 2025 with substitute in Finance (Voice Vote) (House)
- 2024-02-07: Committee substitute posted to LIS only 24107082D-H1 (House)
- 2024-02-05: Subcommittee recommends continuing to 2025 with substitute (Voice Vote) (House)
- 2024-02-05: House subcommittee amendments and substitutes offered (House)
- 2024-02-02: Impact statement from TAX (HB1292) (House)
- 2024-02-02: Assigned Finance sub: Subcommittee #1 (House)
- 2024-01-10: Referred to Committee on Finance (House)
- 2024-01-10: Prefiled and ordered printed; offered 01/10/24 24102658D (House)

## Bill text

- Substitute, 2024-02-16: [HTML](https://lis.virginia.gov/bill-details/20251/HB1292)
- Introduced, 2024-01-26: [HTML](https://lis.virginia.gov/bill-details/20251/HB1292)

## 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
- [Substitute (HTML)](https://lis.virginia.gov/bill-details/20251/HB1292)

## 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-HB1292-2025 (as of 2026-10-16).