# Virginia SB1410: Estimated tax; failure by individual, trust, or estate to pay.

Virginia SB1410, Estimated tax; failure by individual, trust, or estate to pay., is a 2025 Regular Session Senate bill sponsored by Emily M. Jordan (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-SB1410-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1410
- State: Virginia
- Session: 2025 Regular Session
- Title: Estimated tax; failure by individual, trust, or estate to pay.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-15
- Last action: 2025-02-05, Left in Finance and Appropriations
- Sponsor: Emily M. Jordan (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Estimated tax; failure by individual, trust, or estate to pay. Increases from $150 to $1,000 the maximum underpayment of estimated tax for which no addition to tax shall be added.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Emily M. Jordan (Republican), Senate

## Actions (4)

- 2025-02-05: Left in Finance and Appropriations (Senate)
- 2025-01-23: Impact statement from TAX (SB1410) (Senate)
- 2025-01-15: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-15: Presented and ordered printed 25103874D (Senate)

## Bill text

- Introduced, 2025-01-15: [HTML](https://lis.blob.core.windows.net/files/1021031.HTML), [PDF](https://lis.blob.core.windows.net/files/1021030.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/1021031.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1021030.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)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB1410-2025 (as of 2026-10-17).