Virginia House Bill 361 (Prior Session Legislation)

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Spectrum: Moderate Partisan Bill (Democrat 14-2)
Status: Introduced on January 2 2020 - 25% progression, died in committee
Action: 2020-02-11 - Left in Appropriations
Pending: House Appropriations Committee
Text: Latest bill text (Prefiled) [HTML]

Family caregiver tax credit. Creates a nonrefundable income tax credit beginning in taxable year 2020 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, but shall not exceed $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 $75,000 for an individual or $150,000 for married persons. Both the caregiver and the eligible family member must be residents of Virginia.

Family caregiver; tax credit.

Del. Sam Rasoul [D]	Del. Mark Keam [D]	Sen. Lashrecse Aird [D]	Del. John Avoli [R]
Sen. Lamont Bagby [D]	Del. Jeffrey Campbell [R]	Del. Joshua Cole [D]	Del. Wendy Gooditis [D]
Del. Patrick Hope [D]	Del. Clinton Jenkins [D]	Del. Kaye Kory [D]	Del. Mark Levine [D]
Del. Martha Mugler [D]	Del. Marcia Price [D]	Del. Ibraheem Samirah [D]	Del. Rodney Willett [D]

2020-02-05 - House - House: Subcommittee recommends laying on the table (6-Y 2-N) (Y: 6 N: 2 NV: 0 Abs: 0) [PASS]
2020-01-29 - House - House: Reported from Finance (18-Y 3-N) (Y: 18 N: 3 NV: 1 Abs: 0) [PASS]
2020-01-27 - House - House: Subcommittee recommends reporting (8-Y 0-N) (Y: 8 N: 0 NV: 2 Abs: 0) [PASS]

Date	Chamber	Action
2020-02-11	House	Left in Appropriations
2020-02-05	House	Subcommittee recommends laying on the table (6-Y 2-N)
2020-01-30	House	Assigned App. sub: Health & Human Resources
2020-01-29	House	Referred to Committee on Appropriations
2020-01-29	House	Reported from Finance (18-Y 3-N)
2020-01-27	House	Subcommittee recommends referring to Committee on Appropriations
2020-01-27	House	Subcommittee recommends reporting (8-Y 0-N)
2020-01-23	House	Assigned Finance sub: Subcommittee #1
2020-01-02	House	Referred to Committee on Finance
2020-01-02	House	Prefiled and ordered printed; offered 01/08/20 20100456D

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?201+sum+HB361
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB361+hil
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?201+vot+H1001V0010+HB0361
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?201+vot+H10V0029+HB0361
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?201+vot+H0205V0054+HB0361