Virginia 2027 Regular Session Status: In Committee

SB 143 — Income tax, state; subtractions for income attributable to overtime.

Last action — Continued from last session

  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 is in committee in the Senate. Introduced January 07, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 24% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 15 sponsors

    1 primary, 14 co-sponsors signed on.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

This bill allows tax deductions for income earned from overtime work.

The bill creates tax subtractions for individuals based on their overtime income. It sets the deduction at 25% for 2026 and 50% for 2027 and later.

What this means for you
  • Workers: If you work overtime, you may benefit from reduced taxes on your overtime income.
  • Consumers: {}

Summary

Individual income tax subtractions; overtime. Establishes an individual income tax subtraction for income attributable to overtime in an amount equal to (i) 25 percent of the federal overtime deduction for taxable year 2026 and (ii) 50 percent of the federal overtime deduction for taxable year 2027 and thereafter.

Bill Text

How this bill changes current law

1 change Share ↗

Compared against the Code of Virginia as published AI-generated reading aid — verify against the official bill.

This bill amends 1 section(s) of the Code of Virginia: 58.1-322.02.

  • 58.1-322.02

    32. Income attributable to overtime in an amount equal to a percentage of the deduction the taxpayer was permitted under § 225 of the Internal Revenue Code. Such percentage shall be 25 percent for taxable years beginning on and after January 1, 2026, but before January 1, 2027, and 50 percent for taxable years beginning on and after January 1, 2027.

    Inserts “32. Income attributable to overtime in an amount equal to a percentage of the deduction the taxpayer was permitted under § 225 of the Internal Revenue Code. Such percentage shall be 25 percent for taxable years beginning on and after January 1, 2026, but before January 1, 2027, and 50 percent for taxable years beginning on and after January 1, 2027.”.

Action History

  1. Continued from last session

  2. Continued to next session in Finance and Appropriations (9-Y 5-N)

  3. Fiscal Impact statement From TAX (1/17/2026 9:40 am)

  4. Referred to Committee on Finance and Appropriations

  5. Prefiled and ordered printed; Offered 01-14-2026 26104555D

Sponsors

Sponsorship breakdown

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1 sponsors · 14 co-sponsors · 133 not signed on

Sponsors (1)

Co-sponsors (14)

Not signed on (133)

133 members have not signed on to this bill.

Show all 133 →

"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

Subjects

taxation labor
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 143 do?
Individual income tax subtractions; overtime. Establishes an individual income tax subtraction for income attributable to overtime in an amount equal to (i) 25 percent of the federal overtime deduction for taxable year 2026 and (ii) 50 percent of the federal overtime deduction for taxable year 2027 and thereafter.
Who sponsors SB 143?
SB 143 is sponsored by Glen H. Sturtevant, Jr., William M. Stanley, Jr., Todd E. Pillion, Mark J. Peake, Mark D. Obenshain, Tammy Brankley Mulchi, Christopher T. Head, T. Travis Hackworth, Timmy French, Tara A. Durant, J.D. "Danny" Diggs, Bill DeSteph, Christie New Craig, Luther Cifers, III, and Ryan T. McDougle.
What is the current status of SB 143?
This bill is in committee in the Senate. Introduced January 07, 2026. It must pass committee before a floor vote.
Where can I track SB 143?
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Last checked for changes 3 months ago · updated continuously

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