# Virginia SB380: Income tax, corporate and state; subtraction for broadband grant fund awards.

Virginia SB380, Income tax, corporate and state; subtraction for broadband grant fund awards., is a 2026 Regular Session Senate bill sponsored by Jennifer B. Boysko (Democratic); status in committee, last action 2026-02-03 (Continued to 2027 in Finance and Appropriations (15-Y 0-N)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB380-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB380
- State: Virginia
- Session: 2026 Regular Session
- Title: Income tax, corporate and state; subtraction for broadband grant fund awards.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-13
- Last action: 2026-02-03, Continued to 2027 in Finance and Appropriations (15-Y 0-N)
- Sponsor: Jennifer B. Boysko (Democratic)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (15 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Income tax subtraction; broadband grant fund awards. Establishes an individual and corporate income tax subtraction for any amount of public grant awards received in the taxable year for the exclusive purpose of planning, constructing, expanding, or improving upon broadband infrastructure and services in the Commonwealth beginning in taxable year 2026.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jennifer B. Boysko (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-03 | Senate | Continued to 2027 in Finance and Appropriations | pass | 15 | 0 |   |

## Actions (5)

- 2026-02-03: Continued to 2027 in Finance and Appropriations (15-Y 0-N) (Senate)
- 2026-01-29: Fiscal Impact statement From TAX (1/29/2026 12:14 pm) (Senate)
- 2026-01-24: Fiscal Impact statement From TAX (1/24/2026 4:50 pm) (Senate)
- 2026-01-13: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-13: Prefiled and ordered printed; Offered 01-14-2026 26101213D (Senate)

## Bill text

- Introduced, 2026-01-13: [HTML](https://lis.blob.core.windows.net/files/1089841.HTML), [PDF](https://lis.blob.core.windows.net/files/1089840.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/1089841.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1089840.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-SB380-2026 (as of 2026-10-11).