# Virginia SB211: Income tax, state; subtraction for incentive stock options.

Virginia SB211, Income tax, state; subtraction for incentive stock options., is a 2026 Regular Session Senate bill sponsored by Bill DeSteph (Republican); status in committee, last action 2026-01-20 (Continued to 2027 in Finance and Appropriations (9-Y 5-N)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB211-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB211
- State: Virginia
- Session: 2026 Regular Session
- Title: Income tax, state; subtraction for incentive stock options.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-09
- Last action: 2026-01-20, Continued to 2027 in Finance and Appropriations (9-Y 5-N)
- Sponsor: Bill DeSteph (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (9 yes, 5 no in all)
- Economic provisions PRIA read: 0

## Summary

Income tax subtraction; incentive stock options. Establishes an income tax subtraction for any income received as gains from exercising incentive stock options, as defined by the bill, that were previously taxed in another state.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Bill DeSteph (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-20 | Senate | Continued to 2027 in Finance and Appropriations | pass | 9 | 5 |   |

## Actions (4)

- 2026-01-20: Continued to 2027 in Finance and Appropriations (9-Y 5-N) (Senate)
- 2026-01-17: Fiscal Impact statement From TAX (1/17/2026 9:31 am) (Senate)
- 2026-01-09: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-09: Prefiled and ordered printed; Offered 01-14-2026 26101347D (Senate)

## Bill text

- Introduced, 2026-01-09: [HTML](https://lis.blob.core.windows.net/files/1084084.HTML), [PDF](https://lis.blob.core.windows.net/files/1084083.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/1084084.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1084083.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)
- [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-SB211-2026 (as of 2026-10-11).