# Virginia SB268: Income tax, state; creates child tax credit.

Virginia SB268, Income tax, state; creates child tax credit., is a 2026 Regular Session Senate bill sponsored by Christie New Craig (Republican); status in committee, last action 2026-01-28 (Continued to 2027 in Finance and Appropriations (9-Y 4-N)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB268-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB268
- State: Virginia
- Session: 2026 Regular Session
- Title: Income tax, state; creates child tax credit.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-12
- Last action: 2026-01-28, Continued to 2027 in Finance and Appropriations (9-Y 4-N)
- Sponsor: Christie New Craig (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (9 yes, 4 no in all)
- Economic provisions PRIA read: 0

## Summary

Individual income tax; child tax credit. Creates a refundable individual income tax credit in taxable years 2027 through 2031 in an amount equal to that allowed for the corresponding federal child tax credit. Only one credit may be claimed for each qualifying child, as defined in the bill.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Christie New Craig (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-28 | Senate | Continued to 2027 in Finance and Appropriations | pass | 9 | 4 |   |

## Actions (4)

- 2026-01-28: Continued to 2027 in Finance and Appropriations (9-Y 4-N) (Senate)
- 2026-01-26: Fiscal Impact statement From TAX (1/26/2026 8:12 am) (Senate)
- 2026-01-12: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-12: Prefiled and ordered printed; Offered 01-14-2026 26105129D (Senate)

## Bill text

- Introduced, 2026-01-12: [HTML](https://lis.blob.core.windows.net/files/1087036.HTML), [PDF](https://lis.blob.core.windows.net/files/1087035.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/1087036.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1087035.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-SB268-2026 (as of 2026-10-11).