# Virginia SB1276: Labor and employment; portable benefit accounts, income tax, deduction.

Virginia SB1276, Labor and employment; portable benefit accounts, income tax, deduction., is a 2025 Regular Session Senate bill sponsored by Bill DeSteph (Republican); status failed, last action 2025-02-05 (Left in Finance and Appropriations) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB1276-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1276
- State: Virginia
- Session: 2025 Regular Session
- Title: Labor and employment; portable benefit accounts, income tax, deduction.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-08
- Last action: 2025-02-05, Left in Finance and Appropriations
- Sponsor: Bill DeSteph (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (14 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Labor and employment; portable benefit accounts; income tax; deduction. Authorizes a Virginia resident who has worked as an independent contractor to establish a portable benefit account. Under the bill, a portable benefit account offered through and administered by a bank, credit union, or other depository institution and distributions from the account may be used for the payment of various health-related costs. The bill also creates a temporary deduction for the amount of contributions made to a portable benefit account by an independent contractor for the 2025 and 2026 taxable years.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Bill DeSteph (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-20 | Senate | Reported from Commerce and Labor with substitute and rereferred to Finance and Appropriations | pass | 14 | 0 | 1 |

## Actions (6)

- 2025-02-05: Left in Finance and Appropriations (Senate)
- 2025-01-21: Impact statement from TAX (SB1276) (Senate)
- 2025-01-20: Reported from Commerce and Labor with substitute and rereferred to Finance and Appropriations (14-Y 0-N 1-A) (Senate)
- 2025-01-20: Committee substitute printed 25105306D-S1 (Senate)
- 2025-01-08: Referred to Committee on Commerce and Labor (Senate)
- 2025-01-08: Prefiled and ordered printed; Offered 01-08-2025 25102074D (Senate)

## Bill text

- Substitute, 2025-01-21: [HTML](https://lis.blob.core.windows.net/files/1024305.HTML), [PDF](https://lis.blob.core.windows.net/files/1024304.PDF)
- Introduced, 2025-01-08: [HTML](https://lis.blob.core.windows.net/files/1018644.HTML), [PDF](https://lis.blob.core.windows.net/files/1018643.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
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1024305.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1024304.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1018644.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1018643.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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- [Virginia state hub](https://policyrisk.com/states/virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/VA-SB1276-2025 (as of 2026-10-17).