# Virginia SB1433: Mobile machinery and equipment; tax credit for purchase.

Virginia SB1433, Mobile machinery and equipment; tax credit for purchase., is a 2025 Regular Session Senate bill sponsored by David W. Marsden (Democratic); status failed, last action 2025-01-28 (Stricken at request of Patron in Finance and Appropriations (15-Y 0-N)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB1433-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1433
- State: Virginia
- Session: 2025 Regular Session
- Title: Mobile machinery and equipment; tax credit for purchase.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2025-01-28, Stricken at request of Patron in Finance and Appropriations (15-Y 0-N)
- Sponsor: David W. Marsden (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

Tax credit for purchase of mobile machinery and equipment used by road contractors for processing recyclable asphalt materials on pavements and roadways. Creates a nonrefundable tax credit for taxable years 2025 through 2029 in an amount equal to 20 percent of the purchase price paid, as defined in the bill, during the taxable year for machinery and equipment used to reclaim, recycle, or reprocess existing asphalt materials from pavements and roadways. The bill requires a taxpayer to submit invoices with an income tax return verifying the amount of purchase price paid for such machinery and equipment. The bill provides a $3 million aggregate annual cap on the number of credits to be distributed, as administered by the Department of Taxation. Any credit not used for the taxable year in which the purchasing price for recycling machinery was paid may be carried over for the next 10 years until the total credit amount is used.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: David W. Marsden (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-28 | Senate | Stricken at request of Patron in Finance and Appropriations | pass | 15 | 0 |   |

## Actions (4)

- 2025-01-28: Stricken at request of Patron in Finance and Appropriations (15-Y 0-N) (Senate)
- 2025-01-26: Impact statement from TAX (SB1433) (Senate)
- 2025-01-17: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-17: Presented and ordered printed 25104903D (Senate)

## Bill text

- Introduced, 2025-01-17: [HTML](https://lis.blob.core.windows.net/files/1023063.HTML), [PDF](https://lis.blob.core.windows.net/files/1023062.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/1023063.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1023062.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-SB1433-2025 (as of 2026-10-17).