# Virginia SB459: Income tax, state; rolling conformity.

Virginia SB459, Income tax, state; rolling conformity., 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-SB459-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB459
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; rolling conformity.
- 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 (13 yes, 2 no in all)
- Economic provisions PRIA read: 0

## Summary

Income tax; rolling conformity. Provides that when Virginia does not conform on a rolling basis to federal tax laws due to any changes in a single act of Congress with an impact of more than $15 million on revenues in the year in which the amendment was enacted or any of the next four years, such nonconformity shall not be considered for purposes of calculating the nonconformity threshold for all amendments in a year with a cumulative projected impact of more than $75 million in the year in which the amendments were enacted or any of the next four years.

## 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 |
| --- | --- | --- | --- | --- | --- | --- |
| 2024-02-07 | Senate | Continued to 2025 in Finance and Appropriations | pass | 13 | 2 |   |

## Actions (6)

- 2024-11-19: Left in Finance and Appropriations (Senate)
- 2024-02-07: Continued to 2025 in Finance and Appropriations (13-Y 2-N) (Senate)
- 2024-02-06: Senate subcommittee amendments and substitutes offered (Senate)
- 2024-01-16: Impact statement from TAX (SB459) (Senate)
- 2024-01-09: Referred to Committee on Finance and Appropriations (Senate)
- 2024-01-09: Prefiled and ordered printed; offered 01/10/24 24101327D (Senate)

## Bill text

- Introduced, 2024-01-11: [HTML](https://lis.virginia.gov/bill-details/20251/SB459)

## 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/SB459)

## 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)
- [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-SB459-2025 (as of 2026-10-16).