# Virginia SB236: Income tax, state; newborn and stillborn tax credit.

Virginia SB236, Income tax, state; newborn and stillborn tax credit., is a 2026 Regular Session Senate bill sponsored by Christopher T. Head (Republican); status in committee, last action 2026-02-03 (Continued to 2027 in Finance and Appropriations (14-Y 0-N)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB236-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB236
- State: Virginia
- Session: 2026 Regular Session
- Title: Income tax, state; newborn and stillborn tax credit.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-12
- Last action: 2026-02-03, Continued to 2027 in Finance and Appropriations (14-Y 0-N)
- Sponsor: Christopher T. Head (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (14 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Newborn and stillborn tax credit. Establishes a refundable income tax credit for taxable years 2026 through 2030 for married individuals in an amount equal to $2,000 per eligible birth so long as such eligible birth is not also the birth of a child by a surrogate. The bill also allows individuals and married individuals filing jointly to claim a refundable income tax credit in an amount equal to $2,000 per stillborn birth so long as such stillborn birth is not also the birth of a child by a surrogate. The bill specifies that only one tax credit may be claimed for each eligible birth or stillborn birth.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Christopher T. Head (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-03 | Senate | Continued to 2027 in Finance and Appropriations | pass | 14 | 0 |   |

## Actions (4)

- 2026-02-03: Continued to 2027 in Finance and Appropriations (14-Y 0-N) (Senate)
- 2026-02-02: Fiscal Impact statement From TAX (2/2/2026 2:14 pm) (Senate)
- 2026-01-12: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-12: Prefiled and ordered printed; Offered 01-14-2026 26100819D (Senate)

## Bill text

- Introduced, 2026-01-12: [HTML](https://lis.blob.core.windows.net/files/1086943.HTML), [PDF](https://lis.blob.core.windows.net/files/1086942.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/1086943.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1086942.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-SB236-2026 (as of 2026-10-11).