# Virginia SB865: Income tax, state; subtractions of military benefits.

Virginia SB865, Income tax, state; subtractions of military benefits., is a 2025 Regular Session Senate bill sponsored by Bryce E. Reeves (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-SB865-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB865
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; subtractions of military benefits.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-03
- Last action: 2025-02-05, Left in Finance and Appropriations
- Sponsor: Bryce E. Reeves (Republican)
- Cosponsors: 0
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Taxable income; subtractions; military benefits. Removes the current cap of $40,000 of military benefits that may be subtracted from Virginia taxable income for taxable years beginning on and after January 1, 2026, such that the total amount of military benefits may be subtracted from such income.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Bryce E. Reeves (Republican), Senate

## Actions (4)

- 2025-02-05: Left in Finance and Appropriations (Senate)
- 2025-01-23: Impact statement from TAX (SB865) (Senate)
- 2025-01-03: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-03: Prefiled and ordered printed; Offered 01-08-2025 25103023D (Senate)

## Bill text

- Introduced, 2025-01-03: [HTML](https://lis.blob.core.windows.net/files/1013652.HTML), [PDF](https://lis.blob.core.windows.net/files/1013651.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/1013652.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1013651.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-SB865-2025 (as of 2026-10-17).