Lawmakers pass bill to enhance Virginia film production tax credits, sending measure to governor

The bill advanced by State Del. Charniele L. Herring seeks to continue Virginia’s film production tax credit while boosting the annual credit maximum, aiming to promote local productions and in-state employment, the Virginia State House reports.

After securing passage in both the House and Senate, the legislation was officially enrolled on March 11, 2026, with a 73-23 vote in the House and a 24-16 vote in the Senate.

Introduced as HB400 on Jan. 14, 2026, during the 2026 regular session, the state legislature summarized the bill as follows: “Motion picture production; increases aggregate cap on tax credit, extends sunset.”

Below is an overview derived from the actual bill text, presented to clarify its details.

Essentially, this legislation would extend Virginia’s refundable film production tax credit for taxable years before Jan. 1, 2031, and raise the annual credit cap to $8.5 million beginning in fiscal year 2026. The structure provides credits based on qualified in-state expenditures, with enhanced rates given for productions in economically distressed regions and for hiring Virginia residents, including new actors and crew. Eligibility requirements, agreements and reporting with the Virginia Tourism Authority, and public aggregate credit disclosures remain in effect under the proposal.

House approval came from 60 Democrats and 13 Republicans, while one Democrat and 22 Republicans opposed it.

In the Senate, 17 Democrats and 7 Republicans supported the bill, with opposition from 4 Democrats and 12 Republicans.

The measure was championed by Del. Charniele L. Herring (Democrat-4th District), Del. Betsy B. Carr (Democrat-78th District), and Del. Rae Cousins (Democrat-79th District).

Herring earned a BA from George Mason University in 1993 and a JD from Catholic University Columbus School of Law in 1997.

A Democrat, Herring was elected to the Virginia State House in 2024 to serve the 4th House district, succeeding William Wampler III.

In Virginia, the legislative process starts when a bill is introduced in either the House of Delegates or the Senate. The legislation is referred to committees for review and potential amendment. If it advances out of committee, it is then debated and voted on by both chambers. Once approved by both, the bill moves to the governor, who may sign, veto, or allow it to become law without signature. The General Assembly convenes annually in regular session beginning the second Monday in January, during which hundreds of bills are considered but only some are enacted.

Information in this article was obtained from the Virginia State House. The source data can be found here.