# Virginia SB1443: Income tax, state; establishes car tax credit.

Virginia SB1443, Income tax, state; establishes car tax credit., is a 2025 Regular Session Senate bill sponsored by Tara A. Durant (Republican); status failed, last action 2025-01-28 (Passed by indefinitely in Finance and Appropriations (10-Y 4-N)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB1443-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1443
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; establishes car tax credit.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2025-01-28, Passed by indefinitely in Finance and Appropriations (10-Y 4-N)
- Sponsor: Tara A. Durant (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (10 yes, 4 no in all)
- Economic provisions PRIA read: 0

## Summary

Income tax; car tax credit. Establishes a refundable income tax credit for taxable years 2025 through 2027 for a taxpayer whose federal adjusted gross income does not exceed $50,000 if filing as an individual or $100,000 if married and filing jointly in an amount equal to the lesser of (i) the amount actually paid for tangible personal property tax to Virginia localities on qualifying vehicles, defined in the bill, or (ii) $150 for an individual or $300 for married individuals filing jointly. The bill provides that such credit shall not be allowed for such taxes paid to any locality that has, during the tax year for which such credit is claimed, imposed a tangible personal property tax rate upon qualifying vehicles at a rate that exceeds the rate imposed upon such vehicles by such locality during the 2024 tax year. Finally, the bill provides that if any provision of the bill is held to be invalid or unconstitutional by the decision of a court of competent jurisdiction, such provision shall not be deemed severable.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Tara A. Durant (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-28 | Senate | Passed by indefinitely in Finance and Appropriations | pass | 10 | 4 |   |

## Actions (4)

- 2025-01-28: Passed by indefinitely in Finance and Appropriations (10-Y 4-N) (Senate)
- 2025-01-27: Impact statement from TAX (SB1443) (Senate)
- 2025-01-17: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-17: Presented and ordered printed 25105265D (Senate)

## Bill text

- Introduced, 2025-01-17: [HTML](https://lis.blob.core.windows.net/files/1023081.HTML), [PDF](https://lis.blob.core.windows.net/files/1023080.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/1023081.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1023080.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)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB1443-2025 (as of 2026-10-17).