HB1004Introduced in the House of Delegates
Income tax, state; creates child tax credit.
Introduced by Kathy Tran, District 18
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
Child tax credit; Virginia adjusted gross income. Creates a one-time tax credit in taxable years 2026 through 2030 for taxpayers whose households include dependents younger than 13 years of age and whose family Virginia adjusted gross income, defined in the bill, does not exceed $100,000. Such credit shall be in an amount equal to $300 for each such dependent and only one credit may be claimed for each such dependent. The bill provides that if the taxpayer is a resident of the Commonwealth for the full taxable year, the credit is refundable. Otherwise, the credit is nonrefundable.
Where it stands
Left in Finance
February 18, 2026
How did lawmakers vote?
House of DelegatesStage: Subcommittee recommends laying on the table (7-Y 3-N) · February 2, 2026
7
Yes
3
No
0
Absent or Not Voting
10 delegates recorded in this House of Delegates vote. Colors show vote categories only, not whether a vote was good or bad.
What do people think?
Citizen Voice
How would you vote on this bill?
An unofficial public opinion poll. It does not affect the bill or the official vote.
One response per device. Location is self-reported and not verified. Results are informal and not a scientific survey.
See how each delegate voted
| Delegate | District | Vote |
|---|---|---|
| Gretchen Bulova | 11 | Yes |
| Michelle Maldonado | 20 | Yes |
| Will Davis | 39 | No |
| Joseph McNamara | 40 | No |
| Katrina Callsen | 54 | Yes |
| Hyland Fowler | 59 | No |
| Debra Gardner | 76 | Yes |
| Kimberly Pope Adams | 82 | Yes |
| Bonita Anthony | 92 | Yes |
| Phil Hernandez | 94 | Yes |
Bill history
Prefiled and ordered printed; Offered 01-14-2026 26103480D
Referred to Committee on Finance
Fiscal Impact statement From TAX (2/1/2026 10:58 am)
Subcommittee recommends laying on the table (7-Y 3-N)
Left in Finance
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