# Virginia SB951: Income tax, state; removes certain sunsets for standard deduction, etc.

Virginia SB951, Income tax, state; removes certain sunsets for standard deduction, etc., is a 2025 Regular Session Senate bill sponsored by Ryan T. McDougle (Republican); status failed, last action 2025-01-28 (Incorporated by Finance and Appropriations (SB782-Suetterlein) (15-Y 0-N)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB951-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB951
- State: Virginia
- Session: 2025 Regular Session
- Title: Income tax, state; removes certain sunsets for standard deduction, etc.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-06
- Last action: 2025-01-28, Incorporated by Finance and Appropriations (SB782-Suetterlein) (15-Y 0-N)
- Sponsor: Ryan T. McDougle (Republican)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 1 (15 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Income tax; certain sunset repeals. Removes the sunset for the standard deduction in the amount of $8,500 for individuals and $17,000 for married individuals that is currently set to expire beginning in taxable year 2026, and revert back to $3,000 for individuals and $6,000 for married individuals. The bill also removes the taxable year 2026 sunset for the partially refundable earned income tax credit that an individual or married individuals may claim in an amount equal to 15 percent of the federal earned income tax credit claimed for federal earned income tax purposes and removes the taxable year 2026 sunset for the elective income tax on pass-through entities. This bill was incorporated into SB 782.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

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

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-28 | Senate | Incorporated by Finance and Appropriations (SB782-Suetterlein) | pass | 15 | 0 |   |

## Actions (4)

- 2025-01-28: Incorporated by Finance and Appropriations (SB782-Suetterlein) (15-Y 0-N) (Senate)
- 2025-01-23: Impact statement from TAX (SB951) (Senate)
- 2025-01-06: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-06: Prefiled and ordered printed; Offered 01-08-2025 25102297D (Senate)

## Bill text

- Introduced, 2025-01-06: [HTML](https://lis.blob.core.windows.net/files/1014577.HTML), [PDF](https://lis.blob.core.windows.net/files/1014576.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/1014577.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1014576.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-SB951-2025 (as of 2026-10-17).