# Virginia SB694: Income tax, state; subtractions for tips.

Virginia SB694, Income tax, state; subtractions for tips., is a 2027 Regular Session Senate bill sponsored by Emily M. Jordan (Republican); status in committee, last action 2026-07-21 (Continued from last session) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB694-2027
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB694
- State: Virginia
- Session: 2027 Regular Session
- Title: Income tax, state; subtractions for tips.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-14
- Last action: 2026-07-21, Continued from last session
- Sponsor: Emily M. Jordan (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Individual income tax subtractions; tips. Establishes an individual income tax subtraction for income attributable to tips in an amount equal to (i) 25 percent of the federal tip income deduction for taxable year 2026 and (ii) 50 percent of the federal tip income deduction in taxable year 2027 and thereafter.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Emily M. Jordan (Republican), Senate

## Actions (5)

- 2026-07-21: Continued from last session (Senate)
- 2026-01-28: Continued to 2027 in Finance and Appropriations (9-Y 4-N) (Senate)
- 2026-01-24: Fiscal Impact statement From TAX (1/24/2026 9:56 am) (Senate)
- 2026-01-14: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-14: Prefiled and ordered printed; Offered 01-14-2026 26104554D (Senate)

## Bill text

- Introduced, 2026-01-14: [HTML](https://lis.blob.core.windows.net/files/1230348.HTML), [PDF](https://lis.blob.core.windows.net/files/1230347.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/1230348.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1230347.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)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/VA-SB694-2027 (as of 2026-10-11).