HB 991 VA Introduced
Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.
A state bill is a proposed law in a state legislature — separate from the U.S. Congress. Learn more →
Summary
Virginia taxable income; subtractions; volunteer firefighters and volunteer emergency medical services personnel. Provides, beginning in taxable year 2027, a state income tax subtraction of $2,000 for individuals who rendered qualifying services as bona fide volunteers, defined in the bill. The bill defines "qualifying services" as volunteer firefighting and fire prevention services, emergency medical services, auxiliary police officer services, and emergency rescue services performed for nonprofit organizations that operate exclusively for the benefit of the general public. Such services include all training and training-related activities required by law to perform such services.
Sponsor (1)
- Thomas A. Garrett, Jr. Republican · primary
Action history (5)
- Jan 13, 2026 Prefiled and ordered printed; Offered 01-14-2026 26104271D · lower
- Jan 13, 2026 Referred to Committee on Finance · lower
- Jan 31, 2026 Fiscal Impact statement From TAX (1/31/2026 3:08 pm) · lower
- Feb 2, 2026 Subcommittee recommends laying on the table (7-Y 2-N) · lower
- Feb 18, 2026 Left in Finance · lower
Text versions (2)
Full text
The full text hasn’t been imported yet. CivicGate fetches it from the state legislature’s published version documents — check now.
Comments
Data from OpenStates. View on OpenStates →
Comments