# Virginia SB1179: Motion picture production tax credit; renamed as content manufacturing tax credit, removes sunset.

Virginia SB1179, Motion picture production tax credit; renamed as content manufacturing tax credit, removes sunset., is a 2025 Regular Session Senate bill sponsored by Ghazala F. Hashmi (Democratic); status failed, last action 2025-02-05 (Left in Finance and Appropriations) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB1179-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1179
- State: Virginia
- Session: 2025 Regular Session
- Title: Motion picture production tax credit; renamed as content manufacturing tax credit, removes sunset.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-08
- Last action: 2025-02-05, Left in Finance and Appropriations
- Sponsor: Ghazala F. Hashmi (Democratic)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Motion picture production tax credit; renamed as content manufacturing tax credit; sunset. Removes the sunset for the motion picture tax credit, which currently is set to expire after taxable year 2026, and expands and redesignates the tax credit as the content manufacturing tax credit. The bill increases the total amount of credits that can be allocated to eligible taxpayers from $6.5 million to $11.5 million beginning in fiscal year 2025 and allows unclaimed aggregate credit amounts to be carried over and added to the aggregate credit cap in the following fiscal year. The bill also amends the definition of the "qualifying expenses" eligible for the content manufacturing tax credit to mean certain amounts spent in connection with the production of an eligible project filmed in the Commonwealth, defined as the production of a motion picture or an episodic television series.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Ghazala F. Hashmi (Democratic), Senate

## Actions (3)

- 2025-02-05: Left in Finance and Appropriations (Senate)
- 2025-01-08: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-08: Prefiled and ordered printed; Offered 01-08-2025 25104454D (Senate)

## Bill text

- Introduced, 2025-01-08: [HTML](https://lis.blob.core.windows.net/files/1018121.HTML), [PDF](https://lis.blob.core.windows.net/files/1018120.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
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1018121.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1018120.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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Source: PRIA, https://policyrisk.com/state-bill/VA-SB1179-2025 (as of 2026-10-17).