# Virginia SB763: Income tax deduction; tips.

Virginia SB763, Income tax deduction; tips., is a 2025 Regular Session Senate bill sponsored by Ryan T. McDougle (Republican); status failed, last action 2025-02-05 (Left in Finance and Appropriations) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB763-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB763
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax deduction; tips.
- Status: failed
- Chamber: Senate
- Introduced: 2024-12-13
- Last action: 2025-02-05, Left in Finance and Appropriations
- Sponsor: Ryan T. McDougle (Republican)
- Cosponsors: 0
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Income tax deduction; tips. Provides, for taxable years beginning on and after January 1, 2026, an income tax deduction for the amount of cash tips received during the taxable year that are included on statements furnished to the employer for federal tax purposes.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Ryan T. McDougle (Republican), Senate

## Actions (4)

- 2025-02-05: Left in Finance and Appropriations (Senate)
- 2025-01-10: Impact statement from TAX (SB763) (Senate)
- 2024-12-13: Referred to Committee on Finance and Appropriations (Senate)
- 2024-12-13: Prefiled and ordered printed; Offered 01-08-2025 25102293D (Senate)

## Bill text

- Introduced, 2024-12-13: [HTML](https://lis.blob.core.windows.net/files/1011736.HTML), [PDF](https://lis.blob.core.windows.net/files/1011735.PDF)

## 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.blob.core.windows.net/files/1011736.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1011735.PDF)

## 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)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/VA-SB763-2025 (as of 2026-10-17).