# Virginia HB2076: Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.

Virginia HB2076, Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel., is a 2025 Regular Session House bill sponsored by Thomas A. Garrett, Jr. (Republican); status failed, last action 2025-02-04 (Left in Finance) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB2076-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB2076
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.
- Status: failed
- Chamber: House
- Introduced: 2025-01-07
- Last action: 2025-02-04, Left in Finance
- Sponsor: Thomas A. Garrett, Jr. (Republican)
- Cosponsors: 0
- Subjects: Finance
- Touches household money: no
- Roll calls: 1 (5 yes, 2 no in all)
- Economic provisions PRIA read: 0

## Summary

Virginia taxable income; subtractions; volunteer firefighters and volunteer emergency medical services personnel. Provides a state income tax subtraction of $2,000 beginning in taxable year 2026 for bona fide volunteers who perform qualifying services, defined in the bill as volunteer firefighting and fire prevention services, emergency medical services, auxiliary police officer services, ambulance services, emergency rescue services, and all training and training-related activities required by law to perform such services.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Thomas A. Garrett, Jr. (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-28 | House | Subcommittee recommends laying on the table | pass | 5 | 2 |   |

## Actions (6)

- 2025-02-04: Left in Finance (House)
- 2025-01-28: Subcommittee recommends laying on the table (5-Y 2-N) (House)
- 2025-01-25: Impact statement from TAX (HB2076) (House)
- 2025-01-25: Assigned Finance sub: Subcommittee #2 (House)
- 2025-01-07: Referred to Committee on Finance (House)
- 2025-01-07: Prefiled and ordered printed; Offered 01-13-2025 25101798D (House)

## Bill text

- Introduced, 2025-01-07: [HTML](https://lis.blob.core.windows.net/files/1014990.HTML), [PDF](https://lis.blob.core.windows.net/files/1014989.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/1014990.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1014989.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-HB2076-2025 (as of 2026-10-17).