Virginia 2026 Regular Session

Virginia House Bill HB979

Introduced
1/13/26  

Caption

Taxation provisions; increases standard deduction.

Impact

The proposed amendments under HB979 highlight an attempt to make Virginia's income tax system more equitable by increasing the standard deduction. Beginning January 1, 2027, the bill sets a standard deduction of $12,000 for single individuals and increases for married couples filing jointly. As a result, this could significantly affect statewide tax revenues while simultaneously enabling taxpayers to retain more of their income. The change is expected to particularly benefit families, especially those in lower income brackets who may often claim the standard deduction in lieu of itemizing deductions.

Summary

House Bill 979 aims to amend the Code of Virginia concerning taxation provisions, specifically increasing the standard deduction amounts for individuals. This change is designed to simplify the tax filing process and provide financial relief to taxpayers by allowing them to deduct a larger amount from their taxable income. The bill specifies thresholds for different filing statuses, effectively enhancing the benefits for low and middle-income families. By raising the standard deductions, the bill seeks to lessen the overall tax burden on Virginia residents.

Sentiment

The sentiment surrounding HB979 appears predominantly positive among proponents who view the bill as a necessary and overdue change to benefit Virginia taxpayers. Advocates for the bill argue that raising the standard deduction aligns with the broader goal of tax fairness and provides crucial support to working families. Conversely, there is concern from some legislators about the potential loss of revenue for funding essential state services, which may arise from increasing the deductions.

Contention

Notable points of contention focus around the fiscal implications of increasing the standard deduction and its potential impact on state-funded programs. Critics argue that while providing financial relief to individuals is important, the trade-off of decreased revenue could affect funding for vital public services. Moreover, discussions also revolve around the adequacy of future adjustments to the deduction limits, ensuring they keep pace with inflation and the cost of living in Virginia.

Companion Bills

No companion bills found.

Previously Filed As

VA HB1754

Income tax; imposition of tax and standard deduction.

VA SB108

Income tax, state; standard deduction.

VA SB845

Virginia taxable income; standard deduction; sunset.

VA SB951

Income tax, state; removes certain sunsets for standard deduction, etc.

VA HB88

Income tax, state; removes sunset on elevated standard deduction amounts.

VA HB1551

Income tax, state; removes sunset on elevated standard deduction amounts, etc.

VA SB632

Income tax, state; decreases certain taxes, increases amount of tax credit.

VA HB1281

Income tax, state; decreases certain taxes, increases amount of tax credit.

VA HB1969

Taxation; extension of expiring sunsets, etc.

VA HB1096

Housing opportunity; increases tax credit.

Similar Bills

No similar bills found.