Virginia · 2026 Regular Session · Bill
HB 697: Income tax, state; credit for surviving spouse's real property taxes.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 697 is a bill introduced in the Virginia House on January 13, 2026. According to its official title, it concerns: Income tax, state; credit for surviving spouse's real property taxes. Primary sponsor: Hillary Pugh Kent (Republican). Most recent recorded action (February 18, 2026): Left in Committee Appropriations.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Income tax; credit for surviving spouse's real property taxes. Provides, for taxable years 2026 through 2030, a nonrefundable income tax credit in an amount equal to a surviving spouse's qualifying portion of real property taxes, defined in the bill, for any qualifying residence, also defined in the bill. The bill defines "eligible veteran" as a veteran who had been determined by the U.S. Department of Veterans Affairs to have a 100 percent service-connected, permanent, and total disability. The bill defines "surviving spouse" as the surviving spouse (i) of an eligible veteran; (ii) that would have been eligible for a real property tax exemption but for the eligible veteran's death having occurred prior to January 1, 2011; and (iii) who paid real property taxes on a qualifying residence during the taxable year for which the credit is claimed. The aggregate amount of credits allowable under the provisions of the bill shall not exceed $5 million per taxable year and shall be allocated by the Department of Taxation on a first-come, first-served basis.
Sponsors
Sponsors by party (alphabetical): Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Hillary Pugh Kent | Primary sponsor | Republican | House | 67 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Left in Committee Appropriations
- Reported from Finance and referred to Appropriations (21-Y 0-N)
- Assigned HFIN sub: Subcommittee #1
- Fiscal Impact statement From TAX (1/30/2026 7:28 pm)
- Referred to Committee on Finance
- Prefiled and ordered printed; Offered 01-14-2026 26105061D