Virginia · 2025 Regular Session · Bill
SB 61: Income tax, state; establishes a subtraction for firefighter benefits.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 61 is a bill introduced in the Virginia Senate on December 26, 2023. According to its official title, it concerns: Income tax, state; establishes a subtraction for firefighter benefits. Primary sponsor: Christie Craig (Republican). Most recent recorded action (November 19, 2024): Left in Finance and 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 subtraction; firefighter benefits. Establishes an income tax subtraction for up to $20,000 of firefighter benefits in taxable year 2024, up to $30,000 in taxable year 2025, and up to $40,000 in taxable year 2026 and each year thereafter. The bill defines firefighter benefits to include retirement income related to professional firefighting services and benefits paid to the surviving spouse of a firefighter whose death occurred in the line of duty.
Sponsors
Sponsors by party (alphabetical): Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Christie Craig | Primary sponsor | Republican | Senate | 19 |
“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 and Appropriations
- Continued to 2025 in Finance and Appropriations (14-Y 0-N)
- Impact statement from TAX (SB61)
- Referred to Committee on Finance and Appropriations
- Prefiled and ordered printed; offered 01/10/24 24102225D