VA HB1851 | 2019 | Regular Session


Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 2 2019 - 25% progression
Action: 2019-01-02 - Referred to Committee on Rules
Pending: House Rules Committee
Text: Latest bill text (Prefiled) [HTML]


Virginia income tax; emergency. Advances conformity of Virginia income tax; emergency. Advances conformity of the Commonwealth's tax code with the federal tax code to December 31, 2018, starting with taxable year 2018. The bill increases, starting with taxable year 2019, the amount of the standard deduction (i) from $3,000 to $6,000 for an individual or for married persons filing separately and (ii) from $6,000 to $12,000 for married persons filing jointly. Starting in 2020, the bill adjusts Virginia's standard deduction by the percentage increase in the Chained Consumer Price Index for All Urban Consumers (C-CPI-U) for the previous taxable year. In taxable year 2026, the standard deduction would return to $3,000 for an individual or a married person filing jointly and $6,000 for married persons filing jointly, coincident with the expiration of the individual income tax provisions of the federal Tax Cuts and Jobs Act (TCJA). Beginning in taxable year 2020, the individual tax brackets and the personal deductions will also be adjusted by the percentage increase of the C-CPI-U for

Tracking Information

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Virginia income tax; advances conformity of the Commonwealth's tax code with the federal tax code.



2019-01-02HouseReferred to Committee on Rules
2019-01-02HousePrefiled and ordered printed with emergency clause; offered 01/09/19 19101658D

Code Citations

ChapterArticleSectionCitation TypeStatute Text
581301(n/a)See Bill Text
581320(n/a)See Bill Text
581322.03(n/a)See Bill Text
581400(n/a)See Bill Text

Virginia State Sources

Bill Comments