# Virginia SB61: Income tax, state; establishes a subtraction for firefighter benefits.

Virginia SB61, Income tax, state; establishes a subtraction for firefighter benefits., is a 2025 Regular Session Senate bill sponsored by Christie New Craig (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-SB61-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB61
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; establishes a subtraction for firefighter benefits.
- Status: failed
- Chamber: Senate
- Introduced: 2023-12-26
- Last action: 2024-11-19, Left in Finance and Appropriations
- Sponsor: Christie New Craig (Republican)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 1 (14 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Income tax subtraction; firefighter benefits. Establishes an income tax subtraction for up to $20,000 of firefighter benefits in taxable year 2024, up to $30,000 in taxable year 2025, and up to $40,000 in taxable year 2026 and each year thereafter. The bill defines firefighter benefits to include retirement income related to professional firefighting services and benefits paid to the surviving spouse of a firefighter whose death occurred in the line of duty.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Christie New Craig (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2024-02-06 | Senate | Continued to 2025 in Finance and Appropriations | pass | 14 | 0 |   |

## Actions (5)

- 2024-11-19: Left in Finance and Appropriations (Senate)
- 2024-02-06: Continued to 2025 in Finance and Appropriations (14-Y 0-N) (Senate)
- 2024-01-27: Impact statement from TAX (SB61) (Senate)
- 2023-12-26: Referred to Committee on Finance and Appropriations (Senate)
- 2023-12-26: Prefiled and ordered printed; offered 01/10/24 24102225D (Senate)

## Bill text

- Introduced, 2023-12-28: [HTML](https://lis.virginia.gov/bill-details/20251/SB61)

## 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/SB61)

## 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-SB61-2025 (as of 2026-10-16).