# Virginia SB451: Income tax, corporate; distribution of revenues to state parks.

Virginia SB451, Income tax, corporate; distribution of revenues to state parks., is a 2025 Regular Session Senate bill sponsored by David W. Marsden (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-SB451-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB451
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, corporate; distribution of revenues to state parks.
- Status: failed
- Chamber: Senate
- Introduced: 2024-01-09
- Last action: 2024-11-19, Left in Finance and Appropriations
- Sponsor: David W. Marsden (Democratic)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 1 (15 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Corporate income tax; distribution of revenues; state parks. Requires five percent beginning July 1, 2024, of all corporate income tax revenues to be distributed to the State Park Conservation Resources Fund to provide (i) free entry to Virginia state parks and (ii) the conservation, development, maintenance, and operations of state parks acquired or held by the Department of Conservation and Recreation as provided in the appropriation act. The bill provides that such distribution shall not reduce the total amount of annual appropriations for the Department and the Fund below the total amounts appropriated for the most recent fiscal year ending before July 1, 2024, except as provided by a subsequent appropriation act.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: David W. Marsden (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2024-02-06 | Senate | Continued to 2025 in Finance and Appropriations | pass | 15 | 0 |   |

## Actions (5)

- 2024-11-19: Left in Finance and Appropriations (Senate)
- 2024-02-06: Continued to 2025 in Finance and Appropriations (15-Y 0-N) (Senate)
- 2024-01-27: Impact statement from TAX (SB451) (Senate)
- 2024-01-09: Referred to Committee on Finance and Appropriations (Senate)
- 2024-01-09: Prefiled and ordered printed; offered 01/10/24 24100153D (Senate)

## Bill text

- Introduced, 2024-01-30: [HTML](https://lis.virginia.gov/bill-details/20251/SB451)

## 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/SB451)

## 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-SB451-2025 (as of 2026-10-16).