# Virginia HB1866: Corporate income tax; sourcing of sales other than sales of tangible personal property.

Virginia HB1866, Corporate income tax; sourcing of sales other than sales of tangible personal property., is a 2025 Regular Session House bill sponsored by Joseph P. McNamara (Republican); status failed, last action 2025-01-31 (Tabled in Finance (12-Y 8-N)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB1866-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB1866
- State: Virginia
- Session: 2025 Regular Session
- Title: Corporate income tax; sourcing of sales other than sales of tangible personal property.
- Status: failed
- Chamber: House
- Introduced: 2025-01-06
- Last action: 2025-01-31, Tabled in Finance (12-Y 8-N)
- Sponsor: Joseph P. McNamara (Republican)
- Cosponsors: 0
- Subjects: Finance
- Touches household money: no
- Roll calls: 1 (12 yes, 8 no in all)
- Economic provisions PRIA read: 0

## Summary

Corporate income tax; sourcing of sales other than sales of tangible personal property. Implements market-based corporate income tax sourcing for attributing sales, other than sales of tangible personal property, to Virginia beginning in taxable year 2026.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Joseph P. McNamara (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-31 | House | Tabled in Finance | pass | 12 | 8 |   |

## Actions (4)

- 2025-01-31: Tabled in Finance (12-Y 8-N) (House)
- 2025-01-22: Impact statement from TAX (HB1866) (House)
- 2025-01-06: Referred to Committee on Finance (House)
- 2025-01-06: Prefiled and ordered printed; Offered 01-13-2025 25104097D (House)

## Bill text

- Introduced, 2025-01-06: [HTML](https://lis.blob.core.windows.net/files/1013288.HTML), [PDF](https://lis.blob.core.windows.net/files/1013287.PDF)

## 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.blob.core.windows.net/files/1013288.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1013287.PDF)

## 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)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/VA-HB1866-2025 (as of 2026-10-17).