# Virginia SB1378: Child tax credit; Virginia adjusted gross income.

Virginia SB1378, Child tax credit; Virginia adjusted gross income., is a 2025 Regular Session Senate bill sponsored by Lashrecse D. Aird (Democratic); status failed, last action 2025-01-28 (Passed by indefinitely in Finance and Appropriations (15-Y 0-N)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB1378-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1378
- State: Virginia
- Session: 2025 Regular Session
- Title: Child tax credit; Virginia adjusted gross income.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-13
- Last action: 2025-01-28, Passed by indefinitely in Finance and Appropriations (15-Y 0-N)
- Sponsor: Lashrecse D. Aird (Democratic)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (15 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Child tax credit; Virginia adjusted gross income. Creates a one-time individual income tax credit in taxable years 2025 through 2029 for taxpayers whose households include dependents younger than 13 years of age and whose family Virginia adjusted gross income, defined in the bill, does not exceed $100,000. Such credit shall be in an amount equal to $300 for each such dependent and only one credit may be claimed for each such dependent. The bill provides that if the taxpayer is a resident of the Commonwealth for the full taxable year, the credit is refundable. Otherwise, the credit is nonrefundable.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Lashrecse D. Aird (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-28 | Senate | Passed by indefinitely in Finance and Appropriations | pass | 15 | 0 |   |

## Actions (4)

- 2025-01-28: Passed by indefinitely in Finance and Appropriations (15-Y 0-N) (Senate)
- 2025-01-26: Impact statement from TAX (SB1378) (Senate)
- 2025-01-13: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-13: Prefiled and ordered printed; Offered 01-13-2025 25104711D (Senate)

## Bill text

- Introduced, 2025-01-13: [HTML](https://lis.blob.core.windows.net/files/1019592.HTML), [PDF](https://lis.blob.core.windows.net/files/1019589.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/1019592.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1019589.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-SB1378-2025 (as of 2026-10-17).