# Virginia SB108: Income tax, state; standard deduction.

Virginia SB108, Income tax, state; standard deduction., is a 2025 Regular Session Senate bill sponsored by David R. Suetterlein (Republican); status failed, last action 2024-11-19 (Left in Finance and Appropriations) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/VA-SB108-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB108
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; standard deduction.
- Status: failed
- Chamber: Senate
- Introduced: 2024-01-03
- Last action: 2024-11-19, Left in Finance and Appropriations
- Sponsor: David R. Suetterlein (Republican)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 1 (15 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: David R. Suetterlein (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2024-02-06 | Senate | Continued to 2025 in Finance and Appropriations | pass | 15 | 0 |   |

## Actions (5)

- 2024-11-19: Left in Finance and Appropriations (Senate)
- 2024-02-06: Continued to 2025 in Finance and Appropriations (15-Y 0-N) (Senate)
- 2024-01-14: Impact statement from TAX (SB108) (Senate)
- 2024-01-03: Referred to Committee on Finance and Appropriations (Senate)
- 2024-01-03: Prefiled and ordered printed; offered 01/10/24 24103720D (Senate)

## Bill text

- Introduced, 2024-01-04: [HTML](https://lis.virginia.gov/bill-details/20251/SB108)

## 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/SB108)

## 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-SB108-2025 (as of 2026-10-16).