Virginia 2022 Regular Session Status: In Committee

SB 266 — Income tax, state; creates a nonrefundable tax credit for family caregivers.

Last action — Continued to 2023 in Finance and Appropriations (16-Y 0-N)

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House of Delegates
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2022 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Family caregiver tax credit. Creates a nonrefundable income tax credit for taxable years 2022 through 2026 for expenses incurred by an individual in caring for an eligible family member, defined in the bill, who requires assistance with one or more activities of daily living, also defined in the bill. The credit equals 50 percent of eligible expenditures incurred by the caregiver up to $1,000. In order to qualify for the credit, the family caregiver must (i) not receive any compensation or reimbursement for the eligible expenditures and (ii) have federal adjusted gross income that is no greater than $100,000 for an individual or $200,000 for married persons. The bill requires the Tax Commissioner to establish guidelines for claiming the credit and provides that any unused credit may be carried forward by the taxpayer for five taxable years following the taxable year for which the credit was issued. The bill is a recommendation of the Joint Commission on Health Care.

Bill Text

Action History

  1. Continued to 2023 in Finance and Appropriations (16-Y 0-N)

  2. Impact statement from TAX (SB266)

  3. Referred to Committee on Finance and Appropriations

  4. Prefiled and ordered printed; offered 01/12/22 22103854D

Sponsors

Sponsorship breakdown

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1 sponsors · 3 co-sponsors · 144 not signed on

Sponsors (1)

Co-sponsors (3)

Not signed on (144)

144 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Continued to 2023 in Finance and Appropriations (16-Y 0-N)

Passed 16 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 16000
Total 16000
% of votes cast 100%0%0%0%
How each member voted (16)
Member Party Vote
McClellan, Jennifer L. — Yea
Barker, George L. — Yea
David W. Marsden — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Howell, Janet D. — Yea
L. Louise Lucas — Yea
Mamie E. Locke — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Ruff, Frank M., Jr. — Yea
Saslaw, Richard L. — Yea
Vogel, Jill Holtzman — Yea

Official roll call →

Subjects

taxation healthcare health-insurance
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Frequently asked questions

What does SB 266 do?
Family caregiver tax credit. Creates a nonrefundable income tax credit for taxable years 2022 through 2026 for expenses incurred by an individual in caring for an eligible family member, defined in the bill, who requires assistance with one or more activities of daily living, also defined in the bill. The credit equals 50 percent of eligible expenditures incurred by the caregiver up to $1,000. In order to qualify for the credit, the family caregiver must (i) not receive any compensation or reimbursement for the eligible expenditures and (ii) have federal adjusted gross income that is no greater than $100,000 for an individual or $200,000 for married persons. The bill requires the Tax Commissioner to establish guidelines for claiming the credit and provides that any unused credit may be carried forward by the taxpayer for five taxable years following the taxable year for which the credit was issued. The bill is a recommendation of the Joint Commission on Health Care.
Who sponsors SB 266?
SB 266 is sponsored by Jennifer L. McClellan, Betsy B. Carr, Sam Rasoul, and Ghazala F. Hashmi.
What is the current status of SB 266?
This bill died with 2022 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 266?
Track SB 266 free on One Click Politics — get push/email alerts when it moves.

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