Virginia House Bill 291 (Prior Session Legislation)

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Spectrum: Moderate Partisan Bill (Democrat 23-3)
Status: Introduced on January 11 2022 - 25% progression, died in committee
Action: 2022-02-15 - Left in Appropriations
Pending: House Appropriations Committee
Text: Latest bill text (Comm Sub) [HTML]

Family caregiver tax credit. Creates a nonrefundable income tax credit for taxable years 2022 through 2026 for expenses incurred by an individual in caring for an eligible family member, defined in the bill, who requires assistance with one or more activities of daily living, also defined in the bill. The credit equals 50 percent of eligible expenditures incurred by the caregiver up to $1,000. In order to qualify for the credit, the family caregiver must (i) not receive any compensation or reimbursement for the eligible expenditures and (ii) have federal adjusted gross income that is no greater than $100,000 for an individual or $200,000 for married persons. The bill requires the Tax Commissioner to establish guidelines for claiming the credit and provides that any unused credit may be carried forward by the taxpayer for five taxable years following the taxable year for which the credit was issued. The bill is a recommendation of the Joint Commission on Health Care.

Income tax, state; creates a nonrefundable tax credit for family caregivers.

Del. Sam Rasoul [D]	Del. Wendy Gooditis [D]	Del. Eileen Filler-Corn [D]	Del. Candi Mundon King [D]
Del. John Avoli [R]	Del. Elizabeth Bennett-Parker [D]	Del. Jeffrey Campbell [R]	Del. Betsy Carr [D]
Del. Nadarius Clark [D]	Del. Kelly Convirs-Fowler [D]	Del. Jackie Glass [D]	Del. Patrick Hope [D]
Del. Clinton Jenkins [D]	Del. Mark Keam [D]	Del. Kaye Kory [D]	Del. Michelle Maldonado [D]
Del. Delores McQuinn [D]	Del. Kathleen Murphy [D]	Del. Kenneth Plum [D]	Del. Irene Shin [D]
Del. Shelly Simonds [D]	Sen. Suhas Subramanyam [D]	Del. Richard Sullivan [D]	Del. Kim Taylor [R]
Del. Vivian Watts [D]	Del. Rodney Willett [D]

2022-01-26 - House - House: Reported from Finance with substitute (20-Y 2-N) (Y: 20 N: 2 NV: 0 Abs: 0) [PASS]
2022-01-24 - House - House: Subcommittee recommends reporting with amendments (8-Y 0-N) (Y: 8 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2022-02-15	House	Left in Appropriations
2022-01-26	House	Referred to Committee on Appropriations
2022-01-26	House	Reported from Finance with substitute (20-Y 2-N)
2022-01-26	House	Committee substitute printed 22105086D-H1
2022-01-24	House	Subcommittee recommends referring to Committee on Appropriations
2022-01-24	House	Subcommittee recommends reporting with amendments (8-Y 0-N)
2022-01-19	House	Assigned Finance sub: Subcommittee #1
2022-01-11	House	Referred to Committee on Finance
2022-01-11	House	Prefiled and ordered printed; offered 01/12/22 22103853D

Chapter	Article	Section	Citation Type	Statute Text
58	1	339.13	(n/a)	See Bill Text

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB291
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB291+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB291H1+hil
Amendment	https://committees.lis.virginia.gov/pdfs/drafts/22105086D.pdf
Amendment	https://committees.lis.virginia.gov/pdfs/22105086D.pdf
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?221+oth+HB291F161+PDF
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?221+oth+HB291FH1161+PDF
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?221+vot+H1001V0004+HB0291
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?221+vot+H10V0010+HB0291