# Virginia HB400: Motion picture production; increases aggregate cap on tax credit, extends sunset.

Virginia HB400, Motion picture production; increases aggregate cap on tax credit, extends sunset., is a 2026 Regular Session House bill sponsored by Charniele L. Herring (Democratic); status signed, last action 2026-04-13 (Acts of Assembly Chapter text (CHAP0795)); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/VA-HB400-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB400
- State: Virginia
- Session: 2026 Regular Session
- Title: Motion picture production; increases aggregate cap on tax credit, extends sunset.
- Status: signed
- Chamber: House
- Introduced: 2026-01-12
- Last action: 2026-04-13, Acts of Assembly Chapter text (CHAP0795)
- Sponsor: Charniele L. Herring (Democratic)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 11 (314 yes, 84 no in all)
- Economic provisions PRIA read: 1

## Summary

Motion picture production tax credit; sunset extended. Extends the motion picture production tax credit sunset date from taxable year 2026 to taxable year 2030. This bill is identical to SB 612.

## Bill overview: provisions PRIA read

- Longer tax breaks for Virginia filmmakers: benefit, low. The law extends Virginia’s refundable production tax credit to tax years starting before January 1, 2031, instead of January 1, 2027. Productions must be filmed in Virginia, with at least $250,000 in qualifying expenses. The base credit covers 15% of qualifying expenses, or 20% for filming in desig…

## Sponsors and cosponsors

- Sponsor: Charniele L. Herring (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-04 | Senate | Passed Senate with substitute | pass | 25 | 15 |   |
| 2026-03-04 | Senate | Reconsideration of Senate passage agreed to by Senate | pass | 40 | 0 |   |
| 2026-03-04 | Senate | Passed Senate with substitute | pass | 24 | 16 |   |
| 2026-03-04 | House | Senate substitute agreed to by House | pass | 70 | 24 |   |
| 2026-03-04 | Senate | Senator Pillion Substitute agreed to | pass | 0 | 0 |   |
| 2026-03-03 | Senate | Reported from Finance and Appropriations | pass | 12 | 3 |   |
| 2026-03-03 | Senate | Passed by for the day Block Vote (Voice Vote) | pass | 0 | 0 |   |
| 2026-03-03 | Senate | Constitutional reading dispensed Block Vote (on 2nd reading) | pass | 40 | 0 |   |
| 2026-02-17 | House | Read third time and passed House | pass | 74 | 23 |   |
| 2026-02-11 | House | Reported from Finance with amendment(s) | pass | 18 | 3 |   |
| 2026-02-09 | House | Subcommittee recommends reporting with amendment(s) | pass | 11 | 0 |   |

## Actions (37)

- 2026-04-13: Acts of Assembly Chapter text (CHAP0795) (Governor)
- 2026-04-13: Approved by Governor-Chapter 795 (effective 7/1/2026) (Governor)
- 2026-03-14: Governor's Action Deadline 11:59 p.m., April 13, 2026 (Governor)
- 2026-03-14: Enrolled Bill communicated to Governor on March 14, 2026 (House)
- 2026-03-12: Signed by Speaker (House)
- 2026-03-11: Fiscal Impact statement From TAX (3/11/2026 9:17 am) (House)
- 2026-03-11: Bill text as passed House and Senate (HB400ER) (House)
- 2026-03-11: Enrolled (House)
- 2026-03-11: Signed by President (Senate)
- 2026-03-04: Senate substitute agreed to by House (70-Y 24-N 0-A) (House)
- 2026-03-04: Passed Senate with substitute (24-Y 16-N 0-A) (Senate)
- 2026-03-04: Reconsideration of Senate passage agreed to by Senate (40-Y 0-N 0-A) (Senate)
- 2026-03-04: Passed Senate with substitute (25-Y 15-N 0-A) (Senate)
- 2026-03-04: Senator Pillion Substitute agreed to (Senate)
- 2026-03-04: Floor Offered (Senate)
- 2026-03-04: Engrossed by Senate - floor substitute (Senate)
- 2026-03-04: Reading of substitute waived (Senate)
- 2026-03-04: Read third time (Senate)
- 2026-03-03: Passed by for the day Block Vote (Voice Vote) (Senate)
- 2026-03-03: Constitutional reading dispensed Block Vote (on 2nd reading) (40-Y 0-N 0-A) (Senate)
- 2026-03-03: Rules suspended (Senate)
- 2026-03-03: Reported from Finance and Appropriations (12-Y 3-N) (Senate)
- 2026-02-19: Fiscal Impact statement From TAX (2/19/2026 1:51 pm) (House)
- 2026-02-18: Referred to Committee on Finance and Appropriations (Senate)
- 2026-02-18: Constitutional reading dispensed (on 1st reading) (Senate)
- 2026-02-17: Read third time and passed House (74-Y 23-N 0-A) (House)
- 2026-02-16: Engrossed by House as amended (House)
- 2026-02-16: committee amendments agreed to (House)
- 2026-02-16: Read second time (House)
- 2026-02-13: Read first time (House)
- 2026-02-11: Reported from Finance with amendment(s) (18-Y 3-N) (House)
- 2026-02-09: House subcommittee offered (House)
- 2026-02-09: Subcommittee recommends reporting with amendment(s) (11-Y 0-N) (House)
- 2026-02-05: Assigned HFIN sub: Subcommittee #1 (House)
- 2026-01-20: Fiscal Impact statement From TAX (1/20/2026 4:03 pm) (House)
- 2026-01-12: Referred to Committee on Finance (House)
- 2026-01-12: Prefiled and ordered printed; Offered 01-14-2026 26105056D (House)

## Bill text

- Chaptered, 2026-04-13: [HTML](https://lis.blob.core.windows.net/files/1222663.HTML), [PDF](https://lis.blob.core.windows.net/files/1222662.PDF)
- Enrolled, 2026-03-11: [HTML](https://lis.blob.core.windows.net/files/1199308.HTML), [PDF](https://lis.blob.core.windows.net/files/1199307.PDF)
- Substitute, 2026-03-04: [HTML](https://lis.blob.core.windows.net/files/1192070.HTML), [PDF](https://lis.blob.core.windows.net/files/1192069.PDF)
- Engrossed, 2026-02-16: [HTML](https://lis.blob.core.windows.net/files/1143946.HTML), [PDF](https://lis.blob.core.windows.net/files/1143945.PDF)
- Amendment, 2026-02-12: [HTML](https://lis.blob.core.windows.net/files/1143017.HTML)
- Amendment, 2026-02-10: [HTML](https://lis.blob.core.windows.net/files/1136441.HTML)
- Amendment, 2026-02-09: [HTML](https://lis.blob.core.windows.net/files/1133956.HTML)
- Introduced, 2026-01-12: [HTML](https://lis.blob.core.windows.net/files/1084291.HTML), [PDF](https://lis.blob.core.windows.net/files/1084290.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1222663.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1222662.PDF)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1199308.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1199307.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1192070.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1192069.PDF)
- [Engrossed (HTML)](https://lis.blob.core.windows.net/files/1143946.HTML)
- [Engrossed (PDF)](https://lis.blob.core.windows.net/files/1143945.PDF)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1143017.HTML)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1136441.HTML)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1133956.HTML)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1084291.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1084290.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB400-2026 (as of 2026-10-12).