Virginia · 2026 Regular Session · Bill
SB 236: Income tax, state; newborn and stillborn tax credit.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 236 is a bill introduced in the Virginia Senate on January 12, 2026. According to its official title, it concerns: Income tax, state; newborn and stillborn tax credit. Primary sponsor: Chris Head (Republican). Most recent recorded action (February 3, 2026): Continued to next session in Finance and Appropriations (14-Y 0-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.
Newborn and stillborn tax credit. Establishes a refundable income tax credit for taxable years 2026 through 2030 for married individuals in an amount equal to $2,000 per eligible birth so long as such eligible birth is not also the birth of a child by a surrogate. The bill also allows individuals and married individuals filing jointly to claim a refundable income tax credit in an amount equal to $2,000 per stillborn birth so long as such stillborn birth is not also the birth of a child by a surrogate. The bill specifies that only one tax credit may be claimed for each eligible birth or stillborn birth.
Sponsors
Sponsors by party (alphabetical): Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Chris Head | Primary sponsor | Republican | Senate | 3 |
“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 (14-Y 0-N)
- Fiscal Impact statement From TAX (2/2/2026 2:14 pm)
- Referred to Committee on Finance and Appropriations
- Prefiled and ordered printed; Offered 01-14-2026 26100819D