# Virginia HB88: Income tax, state; removes sunset on elevated standard deduction amounts.

Virginia HB88, Income tax, state; removes sunset on elevated standard deduction amounts., is a 2025 Regular Session House bill sponsored by Joseph P. McNamara (Republican); status failed, last action 2024-11-18 (Left in Finance) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/VA-HB88-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB88
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; removes sunset on elevated standard deduction amounts.
- Status: failed
- Chamber: House
- Introduced: 2023-12-28
- Last action: 2024-11-18, Left in Finance
- Sponsor: Joseph P. McNamara (Republican)
- Cosponsors: 0
- Subjects: Finance
- Touches household money: no
- Roll calls: 2 (7 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Virginia taxable income; standard deduction. Removes the sunset on elevated standard deduction amounts for single individuals and married persons that was scheduled to expire for taxable years beginning on and after January 1, 2026.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Joseph P. McNamara (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2024-02-07 | House | Continued to 2025 in Finance (Voice Vote) | pass | 0 | 0 |   |
| 2024-02-05 | House | Subcommittee recommends continuing to 2025 | pass | 7 | 0 |   |

## Actions (7)

- 2024-11-18: Left in Finance (House)
- 2024-02-07: Continued to 2025 in Finance (Voice Vote) (House)
- 2024-02-05: Subcommittee recommends continuing to 2025 (7-Y 0-N) (House)
- 2024-02-02: Assigned Finance sub: Subcommittee #3 (House)
- 2024-01-14: Impact statement from TAX (HB88) (House)
- 2023-12-28: Referred to Committee on Finance (House)
- 2023-12-28: Prefiled and ordered printed; offered 01/10/24 24101436D (House)

## Bill text

- Introduced, 2024-01-16: [HTML](https://lis.virginia.gov/bill-details/20251/HB88)

## 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.virginia.gov/bill-details/20251/HB88)

## 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-HB88-2025 (as of 2026-10-16).