Income tax, state and corporate; tax credit for employers of National Guard members. (HB230)

Introduced By

Del. Nick Freitas (R-Culpeper) with support from 39 copatrons, whose average partisan position is:

Those copatrons are Del. Les Adams (R-Chatham), Del. Terry Austin (R-Buchanan), Del. John Avoli (R-Staunton), Del. Amanda Batten (R-Toano), Del. Rob Bell (R-Charlottesville), Del. Rob Bloxom (R-Accomack), Del. Emily Brewer (R-Suffolk), Del. Kathy Byron (R-Lynchburg), Del. Jeff Campbell (R-Marion), Del. Ronnie Campbell (R-Raphine), Del. Mark Cole (R-Fredericksburg), Del. Chris Collins (R-Winchester), Del. Kirk Cox (R-Colonial Heights), Del. Carrie Coyner (R-Chesterfield), Del. Glenn Davis (R-Virginia Beach), Del. James Edmunds (R-South Boston), Del. Matt Fariss (R-Rustburg), Del. Buddy Fowler (R-Ashland), Del. Chris Head (R-Roanoke), Del. Keith Hodges (R-Urbanna), Del. Clinton Jenkins (D-Suffolk), Del. Terry Kilgore (R-Gate City), Del. Jay Leftwich (R-Chesapeake), Del. Jason Miyares (R-Virginia Beach), Del. Will Morefield (R-North Tazewell), Del. Kathleen Murphy (D-McLean), Del. Bobby Orrock (R-Thornburg), Del. David Reid (D-Loudoun), Del. Roxann Robinson (R-Chesterfield), Del. Chris Runion (R-Bridgewater), Del. Nick Rush (R-Christiansburg), Del. Don Scott (D-Portsmouth), Del. Marcus Simon (D-Falls Church), Del. Wendell Walker (R-Lynchburg), Del. Tony Wilt (R-Harrisonburg), Del. Tommy Wright (R-Victoria), Del. Scott Wyatt (R-Mechanicsville), Sen. Mark Peake (R-Lynchburg), Sen. Bryce Reeves (R-Spotsylvania)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Individual and corporate income tax credit; employers of National Guard members and self-employed National Guard members. Provides for taxable years 2020 through 2024 a nonrefundable tax credit against individual and corporate income taxes for (i) wages paid by an employer to an employee who is a Virginia National Guard member or (ii) income of a self-employed National Guard member attributable to his business. The amount of the credit shall be 25 percent if such member was in a military pay status for 65 days or more during such taxable year or 15 percent if such member was in a military pay status for 45 days or more during such taxable year. The credit shall not be allowed if such member was in a military pay status for less than 45 days during such taxable year. Read the Bill »


01/29/2020: Incorporated into Another Bill


12/28/2019Prefiled and ordered printed; offered 01/08/20 20101748D
12/28/2019Referred to Committee on Finance
01/23/2020Assigned Finance sub: Subcommittee #1
01/24/2020Impact statement from TAX (HB230)
01/27/2020Subcommittee recommends incorporating (HB1620-Helmer)
01/29/2020Incorporated by Finance (HB1620-Helmer)

Post a Public Comment About this Bill

if you have one

(Limited HTML is OK: <a>, <em>, <strong>, <s>)