Virginia · 2026 Regular Session · Bill
HB 991: Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 991 is a bill introduced in the Virginia House on January 13, 2026. According to its official title, it concerns: Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel. Primary sponsor: Tom Garrett (Republican). Most recent recorded action (February 18, 2026): Left in Finance.
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.
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.
Sponsors
Sponsors by party (alphabetical): Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Tom Garrett | Primary sponsor | Republican | House | 56 |
“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 Finance
- Subcommittee recommends laying on the table (7-Y 2-N)
- Fiscal Impact statement From TAX (1/31/2026 3:08 pm)
- Referred to Committee on Finance
- Prefiled and ordered printed; Offered 01-14-2026 26104271D