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

Virginia SB211, Income tax, state; subtraction for incentive stock options., is a 2027 Regular Session Senate bill sponsored by Bill DeSteph (Republican); status in committee, last action 2026-07-21 (Continued from last session) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB211-2027
- 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: 2027 Regular Session
- Title: Income tax, state; subtraction for incentive stock options.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-09
- Last action: 2026-07-21, Continued from last session
- Sponsor: Bill DeSteph (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- 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

## Actions (5)

- 2026-07-21: Continued from last session (Senate)
- 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/1229200.HTML), [PDF](https://lis.blob.core.windows.net/files/1229199.PDF)

## Related bills

- SB844: Licensed clinical psychologists; prescriptive authority; report. (in committee)
- HB1535: Individuals with developmental or intellectual disabilities; admissibility of statements. (introduced)
- HB1534: School service providers; deletion of student and family personal information. (introduced)
- SB843: Data centers; state permitting, local approval, moratorium, sunset. (in committee)
- SB842: High school student athletes; eligibility, enrollment. (in committee)
- SB840: Corrections, Director of the Department of; placement of inmates, Red Onion State Prison. (in committee)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1229200.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1229199.PDF)

## Related
- [SB844: Licensed clinical psychologists; prescriptive authority; report.](https://policyrisk.com/state-bill/VA-SB844-2027)
- [HB1535: Individuals with developmental or intellectual disabilities; admissibility of s…](https://policyrisk.com/state-bill/VA-HB1535-2027)
- [HB1534: School service providers; deletion of student and family personal information.](https://policyrisk.com/state-bill/VA-HB1534-2027)
- [SB843: Data centers; state permitting, local approval, moratorium, sunset.](https://policyrisk.com/state-bill/VA-SB843-2027)
- [SB842: High school student athletes; eligibility, enrollment.](https://policyrisk.com/state-bill/VA-SB842-2027)
- [SB840: Corrections, Director of the Department of; placement of inmates, Red Onion Sta…](https://policyrisk.com/state-bill/VA-SB840-2027)
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- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB211-2027 (as of 2026-10-11).