# Virginia HB2345: Child day-care facility investment and child day-care expense reimbursement; income tax credits.

Virginia HB2345, Child day-care facility investment and child day-care expense reimbursement; income tax credits., is a 2025 Regular Session House bill sponsored by Chris Obenshain (Republican); status failed, last action 2025-02-04 (Left in Finance) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB2345-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB2345
- State: Virginia
- Session: 2025 Regular Session
- Title: Child day-care facility investment and child day-care expense reimbursement; income tax credits.
- Status: failed
- Chamber: House
- Introduced: 2025-01-08
- Last action: 2025-02-04, Left in Finance
- Sponsor: Chris Obenshain (Republican)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 1 (5 yes, 2 no in all)
- Economic provisions PRIA read: 0

## Summary

Child day-care facility investment and child day-care expense reimbursement tax credits. Allows a taxpayer to claim a nonrefundable income tax credit for 25 percent of amounts incurred for eligible child day-care expenses of the taxpayer's employees that are either paid directly by the taxpayer or reimbursed by such taxpayer to the taxpayer's employees during the taxable year. The bill also increases from $25,000 to $50,000 the amount for which a taxpayer may claim a credit for establishing a child day-care facility for taxable years beginning on and after January 1, 2026. Finally, approval of applications for the credits shall be limited to those that are assumed to result in no more than $200,000 of credits in any fiscal year. Under current law, such limit is $100,000.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Chris Obenshain (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 (HB2345) (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 25102783D (House)

## Bill text

- Amendment, 2025-01-28: [HTML](https://lis.blob.core.windows.net/files/1032391.HTML)
- Introduced, 2025-01-08: [HTML](https://lis.blob.core.windows.net/files/1015997.HTML), [PDF](https://lis.blob.core.windows.net/files/1015996.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
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1032391.HTML)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1015997.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1015996.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-HB2345-2025 (as of 2026-10-17).