# 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 2027 Regular Session Senate bill sponsored by Jennifer B. Boysko (Democratic); status in committee, last action 2026-07-21 (Continued from last session) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB380-2027
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB380
- State: Virginia
- Session: 2027 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: 2026-07-21, Continued from last session
- Sponsor: Jennifer B. Boysko (Democratic)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- 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

## Actions (6)

- 2026-07-21: Continued from last session (Senate)
- 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/1230173.HTML), [PDF](https://lis.blob.core.windows.net/files/1230172.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/1230173.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1230172.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-SB380-2027 (as of 2026-10-11).