# Virginia SB1488: Income tax, state; creates family caregiver tax credit.

Virginia SB1488, Income tax, state; creates family caregiver tax credit., is a 2025 Regular Session Senate bill sponsored by Luther Cifers, III (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-SB1488-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1488
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; creates family caregiver tax credit.
- 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: Luther Cifers, III (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

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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Luther Cifers, III (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)
- 2025-01-25: Impact statement from TAX (SB1488) (Senate)
- 2025-01-17: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-17: Presented and ordered printed 25101939D (Senate)

## Bill text

- Introduced, 2025-01-17: [HTML](https://lis.blob.core.windows.net/files/1023304.HTML), [PDF](https://lis.blob.core.windows.net/files/1023303.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/1023304.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1023303.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-SB1488-2025 (as of 2026-10-17).