# Virginia SB143: Income tax, state; subtractions for income attributable to overtime.

Virginia SB143, Income tax, state; subtractions for income attributable to overtime., is a 2026 Regular Session Senate bill sponsored by Ryan T. McDougle (Republican); status in committee, last action 2026-01-20 (Continued to 2027 in Finance and Appropriations (9-Y 5-N)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB143-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB143
- State: Virginia
- Session: 2026 Regular Session
- Title: Income tax, state; subtractions for income attributable to overtime.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-07
- Last action: 2026-01-20, Continued to 2027 in Finance and Appropriations (9-Y 5-N)
- Sponsor: Ryan T. McDougle (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (9 yes, 5 no in all)
- Economic provisions PRIA read: 0

## Summary

Individual income tax subtractions; overtime. Establishes an individual income tax subtraction for income attributable to overtime in an amount equal to (i) 25 percent of the federal overtime deduction for taxable year 2026 and (ii) 50 percent of the federal overtime deduction for taxable year 2027 and thereafter.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Ryan T. McDougle (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-20 | Senate | Continued to 2027 in Finance and Appropriations | pass | 9 | 5 |   |

## Actions (4)

- 2026-01-20: Continued to 2027 in Finance and Appropriations (9-Y 5-N) (Senate)
- 2026-01-17: Fiscal Impact statement From TAX (1/17/2026 9:40 am) (Senate)
- 2026-01-07: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-07: Prefiled and ordered printed; Offered 01-14-2026 26104555D (Senate)

## Bill text

- Introduced, 2026-01-07: [HTML](https://lis.blob.core.windows.net/files/1083484.HTML), [PDF](https://lis.blob.core.windows.net/files/1083483.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1083484.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1083483.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB143-2026 (as of 2026-10-11).