Virginia · 2026 Regular Session · Bill
SB 380: Income tax, corporate and state; subtraction for broadband grant fund awards.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 380 is a bill introduced in the Virginia Senate on January 13, 2026. According to its official title, it concerns: Income tax, corporate and state; subtraction for broadband grant fund awards. Primary sponsor: Jennifer Boysko (Democratic). Most recent recorded action (February 3, 2026): Continued to next session in Finance and Appropriations (15-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.
Income tax subtraction; broadband grant fund awards. Establishes an individual and corporate income tax subtraction for any amount of public grant awards received in the taxable year for the exclusive purpose of planning, constructing, expanding, or improving upon broadband infrastructure and services in the Commonwealth beginning in taxable year 2026.
Sponsors
Sponsors by party (alphabetical): Democratic 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Jennifer Boysko | Primary sponsor | Democratic | Senate | 38 |
“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 (15-Y 0-N)
- Fiscal Impact statement From TAX (1/29/2026 12:14 pm)
- Fiscal Impact statement From TAX (1/24/2026 4:50 pm)
- Referred to Committee on Finance and Appropriations
- Prefiled and ordered printed; Offered 01-14-2026 26101213D