---
type: "Bill"
title: "Motion picture production; increases aggregate cap on tax credit, extends sunset."
description: "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 SB 612."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2026"
identifier: "HB 400"
citation: "Virginia HB 400 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Charniele L. Herring"]
version_count: 6
action_count: 36
vote_count: 9
first_action: "2026-01-12"
last_action: "2026-04-13"
source: "openstates"
source_identifier: "ocd-bill/36ae0342-d91e-4799-aae8-4b532d10bb2a"
source_url: "https://lis.virginia.gov/bill-details/20261/HB400"
source_hash: "f89927e17bda59eeeec5fabe13b941a337f9035f1fc14e71a6831cccea9b6add"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---

# Virginia HB 400 (2026) — Motion picture production; increases aggregate cap on tax credit, extends sunset.

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 SB 612.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://lis.blob.core.windows.net/files/1084290.PDF)
2. **Engrossed** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1143945.PDF)
3. **Finance Amendment** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1143017.HTML)
4. **Senator Pillion Substitute** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1192069.PDF)
5. **Subcommittee #1 Subcommittee Amendment** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1136441.HTML)
6. **Enrolled** (enrolled) — [source](https://lis.blob.core.windows.net/files/1199307.PDF)

## Votes

- H VOTE: — **73–23** (pass) · lower
- Passage R — **24–16** (pass) · upper
- H VOTE: — **70–24** (pass) · lower
- Reported from Finance with amendment(s) — **18–3** (pass) · lower
- Passage R — **25–15** (pass) · upper
- Reported from Finance and Appropriations — **12–3** (pass) · upper
- Subcommittee recommends reporting with amendment(s) — **11–0** (pass) · lower
- Reconsider R — **40–0** (pass) · upper
- Constitutional reading dispensed (on 2nd reading) — **40–0** (pass) · upper

## Sponsors

- Charniele L. Herring — primary (person)
- Betsy B. Carr — cosponsor (person)
- Rae Cousins — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-01-12** Prefiled and ordered printed; Offered 01-14-2026 26105056D `filing, introduction`
- **2026-01-12** Referred to Committee on Finance `referral-committee`
- **2026-01-20** Fiscal Impact statement From TAX (1/20/2026 4:03 pm)
- **2026-02-05** Assigned HFIN sub: Subcommittee #1 `referral-committee`
- **2026-02-09** House subcommittee offered
- **2026-02-09** Subcommittee recommends reporting with amendment(s) (11-Y 0-N)
- **2026-02-11** Reported from Finance with amendment(s) (18-Y 3-N) `committee-passage`
- **2026-02-13** Read first time `reading-1`
- **2026-02-16** Read second time `reading-2`
- **2026-02-16** committee amendments agreed to `amendment-passage`
- **2026-02-16** Engrossed by House as amended
- **2026-02-17** Read third time and passed House (74-Y 23-N 0-A) `passage, reading-3`
- **2026-02-18** Constitutional reading dispensed (on 1st reading)
- **2026-02-18** Referred to Committee on Finance and Appropriations `referral-committee`
- **2026-02-19** Fiscal Impact statement From TAX (2/19/2026 1:51 pm)
- **2026-03-03** Reported from Finance and Appropriations (12-Y 3-N) `committee-passage`
- **2026-03-03** Rules suspended
- **2026-03-03** Constitutional reading dispensed (on 2nd reading) (40-Y 0-N 0-A)
- **2026-03-03** Passed by for the day (Voice Vote)
- **2026-03-04** Read third time `reading-3`
- **2026-03-04** Floor offered Senator Pillion Substitute
- **2026-03-04** Reading of substitute waived
- **2026-03-04** Senator Pillion Substitute agreed to
- **2026-03-04** Engrossed by Senate - floor substitute
- **2026-03-04** Passed Senate with substitute (25-Y 15-N 0-A) `passage`
- **2026-03-04** Reconsideration of Senate passage agreed to by Senate (40-Y 0-N 0-A)
- **2026-03-04** Passed Senate with substitute (24-Y 16-N 0-A) `passage`
- **2026-03-04** Senate substitute agreed to by House (70-Y 24-N 0-A) `substitution`
- **2026-03-11** Enrolled `enrolled`
- **2026-03-11** Bill text as passed House and Senate (HB400ER) `passage`
- **2026-03-11** Fiscal Impact statement From TAX (3/11/2026 9:17 am)
- **2026-03-11** Signed by President `passage`
- **2026-03-12** Signed by Speaker `passage`
- **2026-03-14** Enrolled Bill communicated to Governor on March 14, 2026 `enrolled, executive-receipt`
- **2026-03-14** Governor's Action Deadline 11:59 p.m., April 13, 2026 `executive-receipt`
- **2026-04-13** Approved by Governor-Chapter 795 (effective 7/1/2026) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/36ae0342-d91e-4799-aae8-4b532d10bb2a`. Confidence: reported (aggregated from official Virginia legislature records).