HB991Introduced in the House of Delegates
Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.
Introduced by Thomas Garrett, District 56
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
Virginia taxable income; subtractions; volunteer firefighters and volunteer emergency medical services personnel. Provides, beginning in taxable year 2027, a state income tax subtraction of $2,000 for individuals who rendered qualifying services as bona fide volunteers, defined in the bill. The bill defines "qualifying services" as volunteer firefighting and fire prevention services, emergency medical services, auxiliary police officer services, and emergency rescue services performed for nonprofit organizations that operate exclusively for the benefit of the general public. Such services include all training and training-related activities required by law to perform such services.
Where it stands
Left in Finance
February 18, 2026
How did lawmakers vote?
House of DelegatesStage: Subcommittee recommends laying on the table (7-Y 2-N) · February 2, 2026
7
Yes
2
No
2
Absent or Not Voting
11 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 |
| Vivian Watts | 14 | Yes |
| Michelle Maldonado | 20 | Yes |
| Will Davis | 39 | No |
| Joseph McNamara | 40 | Absent |
| Katrina Callsen | 54 | Yes |
| Hyland Fowler | 59 | No |
| Debra Gardner | 76 | Yes |
| Kimberly Pope Adams | 82 | Yes |
| Bonita Anthony | 92 | Absent |
Bill history
Prefiled and ordered printed; Offered 01-14-2026 26104271D
Referred to Committee on Finance
Fiscal Impact statement From TAX (1/31/2026 3:08 pm)
Subcommittee recommends laying on the table (7-Y 2-N)
Left in Finance
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