All Roll Calls
Yes: 10 • No: 5
VirginiaSB14882025 Regular SessionSenate
Income tax, state; creates family caregiver tax credit.
Sponsored By: Luther Cifers, III (Republican)
Failed
Summary
Income tax; family caregiver tax credit. Creates a nonrefundable family caregiver tax credit for taxable years 2025 through 2029 for expenses incurred by an individual in caring for an eligible family member, defined in the bill, who requires assistance with one or more activities of daily living, also defined in the bill. The credit equals 50 percent of eligible expenditures incurred by the caregiver up to $1,000. To qualify for the credit, the family caregiver must (i) not receive any compensation or reimbursement for the eligible expenditures and (ii) have federal adjusted gross income that is no greater than $100,000 or, if such family caregiver is married and filing jointly, shall have federal adjusted gross income of no greater than $200,000. The bill requires the Tax Commissioner to establish guidelines for claiming the credit and provides that any unused credit may be carried forward by the taxpayer for five taxable years following the taxable year for which the credit was issued.
Finance and Appropriations
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Luther Cifers, III
Republican • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 1/28/2025
Passed by indefinitely in Finance and Appropriations
Yes: 10 • No: 5
Actions Timeline
Passed by indefinitely in Finance and Appropriations (10-Y 5-N)
1/28/2025SenateImpact statement from TAX (SB1488)
1/25/2025SenateReferred to Committee on Finance and Appropriations
1/17/2025SenatePresented and ordered printed 25101939D
1/17/2025Senate
Bill Text
Introduced
1/17/2025
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