# Virginia SB148: Income tax, state; subtraction for tax, military retirement benefits, uniformed services.

Virginia SB148, Income tax, state; subtraction for tax, military retirement benefits, uniformed services., is a 2026 Regular Session Senate bill sponsored by Jeremy S. McPike (Democratic); status in committee, last action 2026-01-28 (Continued to 2027 in Finance and Appropriations (12-Y 1-N)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB148-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB148
- State: Virginia
- Session: 2026 Regular Session
- Title: Income tax, state; subtraction for tax, military retirement benefits, uniformed services.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-07
- Last action: 2026-01-28, Continued to 2027 in Finance and Appropriations (12-Y 1-N)
- Sponsor: Jeremy S. McPike (Democratic)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (12 yes, 1 no in all)
- Economic provisions PRIA read: 0

## Summary

Income tax subtraction; military retirement benefits; uniformed services. Expands the military benefits income tax subtraction to include retirement income received for service in the uniformed services of the United States, which includes the United States Armed Forces, the commissioned corps of the National Oceanic and Atmospheric Administration, and the commissioned corps of the United States Public Health Service. Under current law, the subtraction is only allowed for military retirement income received for service in the United States Armed Forces.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jeremy S. McPike (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-28 | Senate | Continued to 2027 in Finance and Appropriations | pass | 12 | 1 |   |

## Actions (4)

- 2026-01-28: Continued to 2027 in Finance and Appropriations (12-Y 1-N) (Senate)
- 2026-01-19: Fiscal Impact statement From TAX (1/19/2026 8:58 am) (Senate)
- 2026-01-07: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-07: Prefiled and ordered printed; Offered 01-14-2026 26103297D (Senate)

## Bill text

- Introduced, 2026-01-07: [HTML](https://lis.blob.core.windows.net/files/1083514.HTML), [PDF](https://lis.blob.core.windows.net/files/1083513.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/1083514.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1083513.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-SB148-2026 (as of 2026-10-11).