# Virginia SB789: Newborn and stillborn tax credit; establishes a refundable income tax credit.

Virginia SB789, Newborn and stillborn tax credit; establishes a refundable income tax credit., is a 2025 Regular Session Senate bill sponsored by Christopher T. Head (Republican); status failed, last action 2025-01-21 (Passed by indefinitely in Finance and Appropriations (13-Y 1-N)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB789-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB789
- State: Virginia
- Session: 2025 Regular Session
- Title: Newborn and stillborn tax credit; establishes a refundable income tax credit.
- Status: failed
- Chamber: Senate
- Introduced: 2024-12-28
- Last action: 2025-01-21, Passed by indefinitely in Finance and Appropriations (13-Y 1-N)
- Sponsor: Christopher T. Head (Republican)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 1 (13 yes, 1 no in all)
- Economic provisions PRIA read: 0

## Summary

Newborn and stillborn tax credit. Establishes a refundable income tax credit for taxable years 2025 through 2029 for married individuals in an amount equal to $2,000 per eligible birth, defined in the bill. The bill also allows individuals and married individuals filing jointly to claim a refundable credit in an amount equal to $2,000 per stillborn birth so long as such stillborn birth is not also the birth of a child by a surrogate. The bill specifies that only one tax credit may be claimed for each eligible birth or stillborn birth.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Christopher T. Head (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-21 | Senate | Passed by indefinitely in Finance and Appropriations | pass | 13 | 1 |   |

## Actions (4)

- 2025-01-21: Passed by indefinitely in Finance and Appropriations (13-Y 1-N) (Senate)
- 2025-01-15: Impact statement from TAX (SB789) (Senate)
- 2024-12-28: Referred to Committee on Finance and Appropriations (Senate)
- 2024-12-28: Prefiled and ordered printed; Offered 01-08-2025 25101893D (Senate)

## Bill text

- Introduced, 2024-12-28: [HTML](https://lis.blob.core.windows.net/files/1011887.HTML), [PDF](https://lis.blob.core.windows.net/files/1011886.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/1011887.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1011886.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)
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- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB789-2025 (as of 2026-10-17).