# Virginia SB1456: Income tax, corporate; sourcing of sales other than sales of tangible personal property.

Virginia SB1456, Income tax, corporate; sourcing of sales other than sales of tangible personal property., is a 2025 Regular Session Senate bill sponsored by Mark D. Obenshain (Republican); status failed, last action 2025-01-28 (Passed by indefinitely in Finance and Appropriations (10-Y 5-N)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB1456-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1456
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, corporate; sourcing of sales other than sales of tangible personal property.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-17
- Last action: 2025-01-28, Passed by indefinitely in Finance and Appropriations (10-Y 5-N)
- Sponsor: Mark D. Obenshain (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (10 yes, 5 no in all)
- Economic provisions PRIA read: 0

## Summary

Corporate income tax; sourcing of sales other than sales of tangible personal property. Implements market-based corporate income tax sourcing for attributing sales, other than sales of tangible personal property, to Virginia beginning in taxable year 2026.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Mark D. Obenshain (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 | 5 |   |

## Actions (4)

- 2025-01-28: Passed by indefinitely in Finance and Appropriations (10-Y 5-N) (Senate)
- 2025-01-23: Impact statement from TAX (SB1456) (Senate)
- 2025-01-17: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-17: Presented and ordered printed 25104690D (Senate)

## Bill text

- Introduced, 2025-01-17: [HTML](https://lis.blob.core.windows.net/files/1023149.HTML), [PDF](https://lis.blob.core.windows.net/files/1023148.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/1023149.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1023148.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)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/VA-SB1456-2025 (as of 2026-10-17).