Virginia · 2026 Regular Session · Bill
SB 143: Income tax, state; subtractions for income attributable to overtime.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 143 is a bill introduced in the Virginia Senate on January 7, 2026. According to its official title, it concerns: Income tax, state; subtractions for income attributable to overtime. Primary sponsor: Ryan McDougle (Republican). It lists 14 additional sponsors. Most recent recorded action (January 20, 2026): Continued to next session in Finance and Appropriations (9-Y 5-N).
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.
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.
Sponsors
Sponsors by party (alphabetical): Republican 15
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Ryan McDougle | Primary sponsor | Republican | Senate | 26 |
| Luther Cifers | Co-sponsor | Republican | Senate | 10 |
| Christie Craig | Co-sponsor | Republican | Senate | 19 |
| Bill DeSteph | Co-sponsor | Republican | Senate | 20 |
| Danny Diggs | Co-sponsor | Republican | Senate | 24 |
| Tara Durant | Co-sponsor | Republican | Senate | 27 |
| Timmy French | Co-sponsor | Republican | Senate | 1 |
| Travis Hackworth | Co-sponsor | Republican | Senate | 5 |
| Chris Head | Co-sponsor | Republican | Senate | 3 |
| Tammy Mulchi | Co-sponsor | Republican | Senate | 9 |
| Mark Obenshain | Co-sponsor | Republican | Senate | 2 |
| Mark Peake | Co-sponsor | Republican | Senate | 8 |
| Todd Pillion | Co-sponsor | Republican | Senate | 6 |
| Bill Stanley | Co-sponsor | Republican | Senate | 7 |
| Glen Sturtevant | Co-sponsor | Republican | Senate | 12 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Continued to next session in Finance and Appropriations (9-Y 5-N)
- Fiscal Impact statement From TAX (1/17/2026 9:40 am)
- Referred to Committee on Finance and Appropriations
- Prefiled and ordered printed; Offered 01-14-2026 26104555D