# Virginia SB7: Income tax, state; standard deduction and earned income tax credit.

Virginia SB7, Income tax, state; standard deduction and earned income tax credit., is a 2026 Regular Session Senate bill sponsored by David R. Suetterlein (Republican); status in committee, last action 2026-01-20 (Continued to 2027 in Finance and Appropriations (9-Y 5-N)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB7-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB7
- State: Virginia
- Session: 2026 Regular Session
- Title: Income tax, state; standard deduction and earned income tax credit.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-11-17
- Last action: 2026-01-20, Continued to 2027 in Finance and Appropriations (9-Y 5-N)
- Sponsor: David R. Suetterlein (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (9 yes, 5 no in all)
- Economic provisions PRIA read: 0

## Summary

Income tax; standard deduction and earned income tax credit. Removes the sunset from and makes permanent the standard deduction amounts of $8,750 for single individuals and $17,500 for married individuals filing jointly. Under current law, the standard deduction is scheduled to revert to $3,000 for single individuals and $6,000 for married individuals filing jointly after taxable year 2026. The bill also removes the sunset from and makes permanent the increase in Virginia's refundable earned income tax credit from 15 percent to 20 percent of the allowable federal earned income tax credit. Under current law, the Virginia refundable earned income tax credit expires in taxable year 2027 and Virginia's nonrefundable earned income tax credit, which has no expiration date, is equal to 20 percent of the federal credit.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: David R. Suetterlein (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-20 | Senate | Continued to 2027 in Finance and Appropriations | pass | 9 | 5 |   |

## Actions (4)

- 2026-01-20: Continued to 2027 in Finance and Appropriations (9-Y 5-N) (Senate)
- 2026-01-17: Fiscal Impact statement From TAX (1/17/2026 10:20 am) (Senate)
- 2025-11-17: Referred to Committee on Finance and Appropriations (Senate)
- 2025-11-17: Prefiled and ordered printed; Offered 01-14-2026 26100495D (Senate)

## Bill text

- Introduced, 2025-11-17: [HTML](https://lis.blob.core.windows.net/files/1081256.HTML), [PDF](https://lis.blob.core.windows.net/files/1081255.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1081256.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1081255.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
- [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-SB7-2026 (as of 2026-10-11).