# Virginia SB419: Family caregiver; creates a nonrefundable income tax credit for taxable years 2024 through 2028.

Virginia SB419, Family caregiver; creates a nonrefundable income tax credit for taxable years 2024 through 2028., is a 2025 Regular Session Senate bill sponsored by Christopher T. Head (Republican); status failed, last action 2024-11-19 (Left in Finance and Appropriations) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/VA-SB419-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB419
- State: Virginia
- Session: 2025 Regular Session
- Title: Family caregiver; creates a nonrefundable income tax credit for taxable years 2024 through 2028.
- Status: failed
- Chamber: Senate
- Introduced: 2024-01-09
- Last action: 2024-11-19, Left in Finance and Appropriations
- Sponsor: Christopher T. Head (Republican)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 1 (11 yes, 4 no in all)
- Economic provisions PRIA read: 0

## Summary

Family caregiver tax credit. Creates a nonrefundable income tax credit for taxable years 2024 through 2028 for expenses incurred by an individual in caring for an eligible family member, defined in the bill, who requires assistance with one or more activities of daily living, also defined in the bill. The credit equals 50 percent of eligible expenditures incurred by the caregiver up to $1,000. In order to qualify for the credit, the family caregiver must (i) not receive any compensation or reimbursement for the eligible expenditures and (ii) have federal adjusted gross income that is no greater than $100,000 for an individual or $200,000 for married persons.

## 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 |
| --- | --- | --- | --- | --- | --- | --- |
| 2024-02-07 | Senate | Continued to 2025 in Finance and Appropriations | pass | 11 | 4 |   |

## Actions (5)

- 2024-11-19: Left in Finance and Appropriations (Senate)
- 2024-02-07: Continued to 2025 in Finance and Appropriations (11-Y 4-N) (Senate)
- 2024-01-27: Impact statement from TAX (SB419) (Senate)
- 2024-01-09: Referred to Committee on Finance and Appropriations (Senate)
- 2024-01-09: Prefiled and ordered printed; offered 01/10/24 24104631D (Senate)

## Bill text

- Introduced, 2024-01-25: [HTML](https://lis.virginia.gov/bill-details/20251/SB419)

## 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/SB419)

## 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-SB419-2025 (as of 2026-10-16).