# Virginia HB979: Taxation provisions; increases standard deduction.

Virginia HB979, Taxation provisions; increases standard deduction., is a 2027 Regular Session House bill sponsored by Vivian E. Watts (Democratic); status in committee, last action 2026-07-21 (Continued from last session) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-HB979-2027
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB979
- State: Virginia
- Session: 2027 Regular Session
- Title: Taxation provisions; increases standard deduction.
- Status: in committee
- Chamber: House
- Introduced: 2026-01-13
- Last action: 2026-07-21, Continued from last session
- Sponsor: Vivian E. Watts (Democratic)
- Cosponsors: 0
- Subjects: Subcommittee #3
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Taxation provisions. Increases the standard deduction to $10,000 for single individuals, $15,000 for individuals eligible to claim head of household for federal tax purposes, and $20,000 for married individuals beginning in taxable year 2027 and indexes such deduction amount for inflation beginning in taxable year 2028. The bill also removes the aggregate amount of housing opportunity tax credits that may be claimed for qualified projects across all calendar years and exempts food purchased for human consumption and essential personal hygiene products from the local sales tax. The bill establishes two new tax brackets beginning on and after January 1, 2027, that tax income in excess of $600,000 but not in excess of $1,000,000 at a rate of eight percent and income in excess of $1,000,000 at a rate of 10 percent. Finally, the bill provides that 50 percent of revenues generated by the new tax brackets will be dedicated to localities for maintenance, operation, capital outlays, debt and interest payments, or other expenses incurred in the operation of public schools.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Vivian E. Watts (Democratic), House

## Actions (10)

- 2026-07-21: Continued from last session (House)
- 2026-02-11: Incorporates HB188 (Convirs-Fowler) (House)
- 2026-02-11: Continued to 2027 in Finance (Voice Vote) (House)
- 2026-02-09: Subcommittee recommends continuing to 2028 (Voice Vote) (House)
- 2026-02-08: Fiscal Impact statement From TAX (2/8/2026 9:56 pm) (House)
- 2026-02-08: House subcommittee offered (House)
- 2026-02-07: Fiscal Impact statement From TAX (2/7/2026 8:31 am) (House)
- 2026-02-05: Assigned HFIN sub: Subcommittee #3 (House)
- 2026-01-13: Referred to Committee on Finance (House)
- 2026-01-13: Prefiled and ordered printed; Offered 01-14-2026 26105358D (House)

## Bill text

- Substitute, 2026-02-11: [HTML](https://lis.blob.core.windows.net/files/1231579.HTML), [PDF](https://lis.blob.core.windows.net/files/1231578.PDF)
- Substitute, 2026-02-08: [HTML](https://lis.blob.core.windows.net/files/1228851.HTML), [PDF](https://lis.blob.core.windows.net/files/1228850.PDF)
- Introduced, 2026-01-13: [HTML](https://lis.blob.core.windows.net/files/1229272.HTML), [PDF](https://lis.blob.core.windows.net/files/1229271.PDF)

## Related bills

- SB844: Licensed clinical psychologists; prescriptive authority; report. (in committee)
- HB1535: Individuals with developmental or intellectual disabilities; admissibility of statements. (introduced)
- HB1534: School service providers; deletion of student and family personal information. (introduced)
- SB843: Data centers; state permitting, local approval, moratorium, sunset. (in committee)
- SB842: High school student athletes; eligibility, enrollment. (in committee)
- SB840: Corrections, Director of the Department of; placement of inmates, Red Onion State Prison. (in committee)

## Sources
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1231579.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1231578.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1228851.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1228850.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1229272.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1229271.PDF)

## Related
- [SB844: Licensed clinical psychologists; prescriptive authority; report.](https://policyrisk.com/state-bill/VA-SB844-2027)
- [HB1535: Individuals with developmental or intellectual disabilities; admissibility of s…](https://policyrisk.com/state-bill/VA-HB1535-2027)
- [HB1534: School service providers; deletion of student and family personal information.](https://policyrisk.com/state-bill/VA-HB1534-2027)
- [SB843: Data centers; state permitting, local approval, moratorium, sunset.](https://policyrisk.com/state-bill/VA-SB843-2027)
- [SB842: High school student athletes; eligibility, enrollment.](https://policyrisk.com/state-bill/VA-SB842-2027)
- [SB840: Corrections, Director of the Department of; placement of inmates, Red Onion Sta…](https://policyrisk.com/state-bill/VA-SB840-2027)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB979-2027 (as of 2026-10-11).