# Virginia SB251: Content manufacturing tax credit; removes sunset for the motion picture credit, redesignates credit.

Virginia SB251, Content manufacturing tax credit; removes sunset for the motion picture credit, redesignates credit., is a 2025 Regular Session Senate bill sponsored by Ghazala F. Hashmi (Democratic); status failed, last action 2024-11-19 (Left in Finance and Appropriations) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/VA-SB251-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB251
- State: Virginia
- Session: 2025 Regular Session
- Title: Content manufacturing tax credit; removes sunset for the motion picture credit, redesignates credit.
- Status: failed
- Chamber: Senate
- Introduced: 2024-01-09
- Last action: 2024-11-19, Left in Finance and Appropriations
- Sponsor: Ghazala F. Hashmi (Democratic)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 1 (15 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Content manufacturing tax credit. Removes the sunset for the motion picture tax credit, which currently is set to expire after taxable year 2026, and expands and redesignates the tax credit as the content manufacturing tax credit. The bill increases the total amount of credits that can be allocated to taxpayers to $46.5 million beginning in fiscal year 2024; however, should less than $100 million worth of certain new investments, as described by the bill, occur in Virginia by January 1, 2027, the cap will be reduced to $10 million per fiscal year. The bill also amends the definition of the "qualifying expenses" eligible for the content manufacturing tax credit to mean certain amounts spent in connection with the production of an eligible project filmed in the Commonwealth. The bill defines "eligible project" to be the production of a motion picture or an episodic television series.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Ghazala F. Hashmi (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2024-02-12 | Senate | Continued to 2025 in Finance and Appropriations | pass | 15 | 0 |   |

## Actions (5)

- 2024-11-19: Left in Finance and Appropriations (Senate)
- 2024-02-12: Continued to 2025 in Finance and Appropriations (15-Y 0-N) (Senate)
- 2024-02-05: Impact statement from TAX (SB251) (Senate)
- 2024-01-09: Referred to Committee on Finance and Appropriations (Senate)
- 2024-01-09: Prefiled and ordered printed; offered 01/10/24 24101615D (Senate)

## Bill text

- Introduced, 2024-02-06: [HTML](https://lis.virginia.gov/bill-details/20251/SB251)

## 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.virginia.gov/bill-details/20251/SB251)

## 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)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB251-2025 (as of 2026-10-16).