# Virginia HB2305: Income tax, state; eligible conception tax credit.

Virginia HB2305, Income tax, state; eligible conception tax credit., is a 2025 Regular Session House bill sponsored by Mark L. Earley, Jr. (Republican); status failed, last action 2025-02-04 (Left in Finance) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB2305-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB2305
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; eligible conception tax credit.
- Status: failed
- Chamber: House
- Introduced: 2025-01-08
- Last action: 2025-02-04, Left in Finance
- Sponsor: Mark L. Earley, Jr. (Republican)
- Cosponsors: 0
- Subjects: Subcommittee #2
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Income tax; eligible conception tax credit. Allows, in taxable years 2025 through 2029, a refundable income tax credit for an individual or married individuals whose family Virginia adjusted gross income does not exceed 400 percent of the poverty guidelines, defined in the bill, in an amount equal to $250 per eligible conception, also defined in the bill, during such taxable year.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Mark L. Earley, Jr. (Republican), House

## Actions (5)

- 2025-02-04: Left in Finance (House)
- 2025-01-24: Impact statement from TAX (HB2305) (House)
- 2025-01-24: Assigned Finance sub: Subcommittee #2 (House)
- 2025-01-08: Referred to Committee on Finance (House)
- 2025-01-08: Prefiled and ordered printed; Offered 01-08-2025 25104654D (House)

## Bill text

- Substitute, 2025-01-28: [HTML](https://lis.blob.core.windows.net/files/1032439.HTML), [PDF](https://lis.blob.core.windows.net/files/1032438.PDF)
- Introduced, 2025-01-08: [HTML](https://lis.blob.core.windows.net/files/1015824.HTML), [PDF](https://lis.blob.core.windows.net/files/1015823.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/1032439.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1032438.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1015824.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1015823.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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- [Virginia state hub](https://policyrisk.com/states/virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/VA-HB2305-2025 (as of 2026-10-17).