# Virginia HB1997: Income tax, state; pass-through entities, sunset.

Virginia HB1997, Income tax, state; pass-through entities, sunset., is a 2025 Regular Session House bill sponsored by Joseph P. McNamara (Republican); status failed, last action 2025-02-05 (Passed by indefinitely in Finance and Appropriations (10-Y 3-N)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB1997-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB1997
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; pass-through entities, sunset.
- Status: failed
- Chamber: House
- Introduced: 2025-01-07
- Last action: 2025-02-05, Passed by indefinitely in Finance and Appropriations (10-Y 3-N)
- Sponsor: Joseph P. McNamara (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 4 (125 yes, 16 no in all)
- Economic provisions PRIA read: 0

## Summary

Income tax; pass-through entities; sunset. Removes the sunset for the elective entity level tax on pass-through entities that is currently set to expire after taxable year 2025.

## 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 |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-05 | Senate | Passed by indefinitely in Finance and Appropriations | pass | 10 | 3 |   |
| 2025-01-28 | House | Read third time and passed House | pass | 92 | 6 |   |
| 2025-01-22 | House | Reported from Finance | pass | 17 | 5 |   |
| 2025-01-21 | House | Subcommittee recommends reporting | pass | 6 | 2 |   |

## Actions (12)

- 2025-02-05: Passed by indefinitely in Finance and Appropriations (10-Y 3-N) (Senate)
- 2025-01-29: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-29: Constitutional reading dispensed (on 1st reading) (Senate)
- 2025-01-28: Read third time and passed House (92-Y 6-N) (House)
- 2025-01-27: Read second time and engrossed (House)
- 2025-01-24: Read first time (House)
- 2025-01-22: Reported from Finance (17-Y 5-N) (House)
- 2025-01-21: Subcommittee recommends reporting (6-Y 2-N) (House)
- 2025-01-20: Assigned Finance sub: Subcommittee #2 (House)
- 2025-01-18: Impact statement from TAX (HB1997) (House)
- 2025-01-07: Referred to Committee on Finance (House)
- 2025-01-07: Prefiled and ordered printed; Offered 01-13-2025 25101843D (House)

## Bill text

- Introduced, 2025-01-07: [HTML](https://lis.blob.core.windows.net/files/1014546.HTML), [PDF](https://lis.blob.core.windows.net/files/1014545.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/1014546.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1014545.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-HB1997-2025 (as of 2026-10-17).