# Virginia HB1969: Taxation; extension of expiring sunsets, etc.

Virginia HB1969, Taxation; extension of expiring sunsets, etc., is a 2025 Regular Session House bill sponsored by Vivian E. Watts (Democratic); status failed, last action 2025-02-22 (Failed to Pass from conference) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB1969-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB1969
- State: Virginia
- Session: 2025 Regular Session
- Title: Taxation; extension of expiring sunsets, etc.
- Status: failed
- Chamber: House
- Introduced: 2025-01-06
- Last action: 2025-02-22, Failed to Pass from conference
- Sponsor: Vivian E. Watts (Democratic)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 8 (349 yes, 95 no in all)
- Economic provisions PRIA read: 0

## Summary

Taxation; extension of expiring sunsets. Extends to taxable year 2026: 1. The exemption for discharged loans for eligible veterans currently set to expire January 1, 2026; 2. The credit for amounts paid to another state for income taxes of a pass-through entity currently set to expire January 1, 2026; 3. The standard deduction in an amount equal to $8,500 for single individuals and $17,000 for married persons currently set to revert to $3,000 for single individuals and $6,000 for married persons as of January 1, 2026; 4. The deduction for eligible educator expenses currently set to expire January 1, 2025; 5. The tax credit for low-income taxpayers currently set to expire January 1, 2026; 6. The tax credit for reforestation and afforestation currently set to expire January 1, 2025; 7. The election for eligible owners of pass-through entities to be taxed at the entity level currently set to expire January 1, 2026; 8. The subtractions from the numerators of the property and payroll apportionment factors for eligible companies for (i) property acquired in any qualified locality before January 1, 2025, and (ii) payroll attributable to jobs created within such locality before January 1, 2025; 9. The major business facility job tax credit currently set to expire July 1, 2025; 10. The worker training tax credit for (i) expenses incurred by a business for eligible worker training currently set to expire July 1, 2025, and (ii) direct costs incurred by a business engaged primarily in manufacturing in conducting orientation, instruction, and training in the Commonwealth, relating to the manufacturing activities undertaken by the business currently set to expire January 1, 2025; 11. The tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials currently set to expire January 1, 2025; 12. The tax credit for participating landlords renting qualified housing units (i) in eligible census tracts currently set to expire January 1, 2026, and (ii) in eligible non-metropolitan census tracts currently set to expire January 1, 2026; 13. The tax credit for green and alternative energy job creation currently set to expire January 1, 2025; 14. The tax credit for qualified research and development expenses currently set to expire January 1, 2025; 15. The tax credit for Virginia qualified major research and development expenses currently set to expire January 1, 2025; 16. The exemption from sales and use taxation for gold, silver, or platinum bullion or legal tender coins currently set to expire June 30, 2025; 17. The exemption from sales and use taxation for certain printed materials purchased from an advertising business from a printer within the Commonwealth and distributed outside the Commonwealth before July 1, 2025; and 18. The exemptions from sales and use taxation for (i) parts, engines, and supplies for aviation component parts currently set to expire July 1, 2025, and (ii) prescription medicines and drugs purchased by veterinarians currently set to expire July 1, 2025.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Vivian E. Watts (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-18 | Senate | Senate insisted on substitute | pass | 40 | 0 |   |
| 2025-02-14 | House | Senate substitute rejected by House | fail | 0 | 95 |   |
| 2025-02-12 | Senate | Passed Senate with substitute Block Vote | pass | 39 | 0 |   |
| 2025-02-11 | Senate | Reported from Finance and Appropriations with substitute | pass | 15 | 0 |   |
| 2025-02-11 | Senate | Constitutional reading dispensed Block Vote (on 2nd reading) | pass | 40 | 0 |   |
| 2025-02-04 | House | Passed House Block Vote | pass | 99 | 0 |   |
| 2025-02-04 | House | Read third time and passed House Block Vote | pass | 97 | 0 |   |
| 2025-01-31 | House | Reported from Finance with substitute | pass | 19 | 0 |   |

## Actions (35)

- 2025-02-22: Failed to Pass from conference (House)
- 2025-02-22: No further action taken (House)
- 2025-02-20: Senators: Lucas, Deeds, McDougle (Senate)
- 2025-02-20: Conferees appointed by Senate (Senate)
- 2025-02-19: Delegates: Watts, Bennett-Parker, Ware (House)
- 2025-02-19: Conferees appointed by House (House)
- 2025-02-19: House acceded to request (House)
- 2025-02-18: Senate insisted on substitute (40-Y 0-N) (Senate)
- 2025-02-18: Senate requested conference committee (Senate)
- 2025-02-14: Senate substitute rejected by House (0-Y 95-N) (House)
- 2025-02-12: Passed Senate with substitute Block Vote (39-Y 0-N) (Senate)
- 2025-02-12: Committee substitute printed 25107145D-S1 (Senate)
- 2025-02-12: Engrossed by Senate - committee substitute (Senate)
- 2025-02-12: Finance and Appropriations Substitute agreed to (Senate)
- 2025-02-12: Reading of substitute waived (Senate)
- 2025-02-12: Read third time (Senate)
- 2025-02-11: Constitutional reading dispensed Block Vote (on 2nd reading) (40-Y 0-N) (Senate)
- 2025-02-11: Reported from Finance and Appropriations with substitute (15-Y 0-N) (Senate)
- 2025-02-11: Passed by for the day (Senate)
- 2025-02-11: Rules suspended (Senate)
- 2025-02-07: Impact statement from TAX (HB1969) (House)
- 2025-02-05: Referred to Committee on Finance and Appropriations (Senate)
- 2025-02-05: Constitutional reading dispensed (on 1st reading) (Senate)
- 2025-02-04: Passed House Block Vote (99-Y 0-N) (House)
- 2025-02-04: Reconsideration of passage agreed to by House (House)
- 2025-02-04: Read third time and passed House Block Vote (97-Y 0-N) (House)
- 2025-02-03: Engrossed by House - committee substitute (House)
- 2025-02-03: Finance Substitute agreed to (House)
- 2025-02-03: Read second time (House)
- 2025-02-02: Read first time (House)
- 2025-01-31: Committee substitute printed 25106607D-H1 (House)
- 2025-01-31: Reported from Finance with substitute (19-Y 0-N) (House)
- 2025-01-20: Impact statement from TAX (HB1969) (House)
- 2025-01-06: Referred to Committee on Finance (House)
- 2025-01-06: Prefiled and ordered printed; Offered 01-13-2025 25104148D (House)

## Bill text

- Substitute, 2025-02-12: [HTML](https://lis.blob.core.windows.net/files/1047749.HTML), [PDF](https://lis.blob.core.windows.net/files/1047748.PDF)
- Substitute, 2025-02-11: [HTML](https://lis.blob.core.windows.net/files/1046907.HTML), [PDF](https://lis.blob.core.windows.net/files/1046906.PDF)
- Substitute, 2025-01-31: [HTML](https://lis.blob.core.windows.net/files/1036667.HTML), [HTML](https://lis.blob.core.windows.net/files/1037106.HTML), [PDF](https://lis.blob.core.windows.net/files/1037105.PDF), [PDF](https://lis.blob.core.windows.net/files/1036666.PDF)
- Substitute, 2025-01-23: [HTML](https://lis.blob.core.windows.net/files/1027272.HTML), [PDF](https://lis.blob.core.windows.net/files/1027271.PDF)
- Introduced, 2025-01-06: [HTML](https://lis.blob.core.windows.net/files/1014222.HTML), [PDF](https://lis.blob.core.windows.net/files/1014221.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
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1047749.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1047748.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1046907.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1046906.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1036667.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1037106.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1037105.PDF)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1036666.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1027272.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1027271.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1014222.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1014221.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)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB1969-2025 (as of 2026-10-17).