Motion picture production; extends income tax credit sunset.
Summary
Motion picture production tax credit; sunset extended. Extends the motion picture production tax credit sunset date from taxable year 2026 to taxable year 2030. This bill is identical to HB 400.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2026
Committee Review
Feb 2026
Senate Passage
Feb 2026
House of Delegates Passage
Feb 2026
Signed into Law
Apr 2026
Introduced Jan 14, 2026
Signed Apr 13, 2026
Maddy AI version diff · 2 comparisons
What changed between versions
Finance and Appropriations Substitute
→
Enrolled
·
3 edits
·
Feb 24, 2026
MINOR
The bill was finalized as an Enrolled Act, changing its status from a Senate Substitute to the final version approved by the General Assembly. The primary substantive change is an extension of the tax credit's expiration date from January 1, 2027, to January 1, 2031, allowing motion picture productions to claim the credit for four additional years. Minor formatting adjustments were made to the text to align with the final enrolled version.
Scope change
The scope of the tax credit was extended to cover taxable years beginning on or after January 1, 2011, and prior to January 1, 2031, instead of the previous 2027 deadline.
TIMELINE
The sunset date for the motion picture production tax credit was extended from January 1, 2027, to January 1, 2031.
TECHNICAL
The document header was updated from 'SENATE SUBSTITUTE' to 'ENROLLED' to reflect that the bill has been approved by both houses and the Governor.
Minor formatting changes were applied to section references (e.g., adding spaces around section symbols) to match the final enrolled style.
Floor votes · Senate Jan 28, 2026 · House of Delegates Feb 23, 2026
How they voted
39–0
Passed
Total votes 39
Jan 28, 2026
D
Democratic20
100% Yea
R
Republican19
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
30
Key actions
10
Committee
4
Apr 13, 2026
Signed into law
Approved by Governor-Chapter 827 (effective 7/1/2026)
executive
Feb 24, 2026
Upper · Passed
Signed by President
upper
Feb 24, 2026
Lower · Passed
Signed by Speaker
lower
Feb 24, 2026
Upper · Passed
Bill text as passed Senate and House (SB612ER)
upper
Feb 23, 2026
Lower · Passed
Passed House (74-Y 23-N 0-A)
lower
Feb 18, 2026
Lower · Passed
Reported from Finance (18-Y 3-N)
lower
Feb 4, 2026
Committee
Referred to Committee on Finance
lower
Jan 30, 2026
Upper · Passed
Read third time and passed Senate (24-Y 16-N 0-A)
upper
Jan 28, 2026
Upper · Passed
Passed by for the day
upper
Jan 28, 2026
Upper · Passed
Passed by for the day Block Vote (Voice Vote)
upper
Jan 27, 2026
Upper · Passed
Reported from Finance and Appropriations with substitute (11-Y 3-N)
upper
Jan 14, 2026
Committee
Referred to Committee on Finance and Appropriations
upper
1 primary · 1 co-sponsor
Sponsors
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