# Virginia HB2639: Income tax, state; creates alternative schooling and public school tax credits.

Virginia HB2639, Income tax, state; creates alternative schooling and public school tax credits., is a 2025 Regular Session House bill sponsored by Wendell S. Walker (Republican); status failed, last action 2025-02-04 (Left in Finance) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB2639-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB2639
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; creates alternative schooling and public school tax credits.
- Status: failed
- Chamber: House
- Introduced: 2025-01-13
- Last action: 2025-02-04, Left in Finance
- Sponsor: Wendell S. Walker (Republican)
- Cosponsors: 0
- Subjects: Subcommittee #2
- Touches household money: no
- Roll calls: 2 (5 yes, 8 no in all)
- Economic provisions PRIA read: 0

## Summary

Income tax; alternative schooling and public school tax credits. Creates an alternative schooling tax credit as a refundable income tax credit for taxable years 2025 through 2029, for up to $5,000 in qualifying expenses, defined in the bill, incurred by the parent or legal guardian of an eligible student in home education or attending a private school. If the taxpayer's family Virginia adjusted gross income does not exceed 300 percent of federal poverty guidelines, the taxpayer may claim an additional $2,500 refundable tax credit. The bill also creates a public school tax credit as a refundable individual tax credit for taxable years 2025 through 2029, for up to $1,500 in qualifying expenses, defined in the bill, incurred by the parent or legal guardian of a student in public school. If the taxpayer's family Virginia adjusted gross income does not exceed 300 percent of federal poverty guidelines, the taxpayer may claim an additional $2,500 refundable tax credit. The bill allows the taxpayer one credit per eligible student per year and requires the taxpayer to submit purchase receipts to verify qualifying expenses for each credit. The aggregate amount of credits allowable for each credit is limited to $25 million per taxable year and will be allocated by the Department of Taxation on a first-come, first-served basis. In the event that the aggregate amount of credits claimed in a single taxable year is greater than 90 percent of such amount, then such aggregate credit cap amount shall be increased in the immediately succeeding taxable year by 10 percent.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Wendell S. Walker (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-28 | House | Subcommittee recommends reporting with amendment(s) | fail | 2 | 4 |   |
| 2025-01-28 | House | Subcommittee failed to recommend reporting | fail | 3 | 4 |   |

## Actions (7)

- 2025-02-04: Left in Finance (House)
- 2025-01-28: Subcommittee failed to recommend reporting (3-Y 4-N) (House)
- 2025-01-28: Subcommittee recommends reporting with amendment(s) (2-Y 4-N) (House)
- 2025-01-26: Impact statement from TAX (HB2639) (House)
- 2025-01-24: Assigned Finance sub: Subcommittee #2 (House)
- 2025-01-13: Referred to Committee on Finance (House)
- 2025-01-13: Presented and ordered printed 25102334D (House)

## Bill text

- Amendment, 2025-01-27: [HTML](https://lis.blob.core.windows.net/files/1029987.HTML)
- Introduced, 2025-01-13: [HTML](https://lis.blob.core.windows.net/files/1019839.HTML), [PDF](https://lis.blob.core.windows.net/files/1019838.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/1029987.HTML)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1019839.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1019838.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)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB2639-2025 (as of 2026-10-17).