---
type: "Bill"
title: "An act relating to Vermont income tax exclusions and tax credits"
description: "An act relating to Vermont income tax exclusions and tax credits"
jurisdiction: "us/states/vt"
legislature: "Vermont General Assembly"
session: "2025-2026"
identifier: "S 51"
citation: "Vermont S 51 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ruth Hardy"]
version_count: 9
action_count: 53
vote_count: 2
first_action: "2025-02-06"
last_action: "2025-06-16"
source: "openstates"
source_identifier: "ocd-bill/c32f23c8-5204-420f-b6e0-4710d9df4f5d"
source_url: "http://legislature.vermont.gov/bill/loadBillDetailedStatus/2026/643"
source_hash: "4de5f6e29dece6f4fd892f57550fc10350fff5724e7987465710e11dc9fca2d7"
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-vt"]
---

# Vermont S 51 (2025-2026) — An act relating to Vermont income tax exclusions and tax credits

## Version chain

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

1. **As Introduced** (filed) — [source](https://legislature.vermont.gov/Documents/2026/Docs/BILLS/S-0051/S-0051%20As%20Introduced.pdf)
2. **Act Summary** (committee substitute) — [source](https://legislature.vermont.gov/Documents/2026/Docs/ACTS/ACT071/ACT071%20Act%20Summary.pdf)
3. **As Enacted** (committee substitute) — [source](https://legislature.vermont.gov/Documents/2026/Docs/ACTS/ACT071/ACT071%20As%20Enacted.pdf)
4. **As Passed By the Senate (Official)** (committee substitute) — [source](https://legislature.vermont.gov/Documents/2026/Docs/BILLS/S-0051/S-0051%20As%20passed%20by%20the%20Senate%20Official.pdf)
5. **As Passed By the Senate (Unofficial)** (committee substitute) — [source](https://legislature.vermont.gov/Documents/2026/Docs/BILLS/S-0051/S-0051%20As%20Passed%20by%20the%20Senate%20Unofficial.pdf)
6. **As Passed by Both House and Senate (Official)** (committee substitute) — [source](https://legislature.vermont.gov/Documents/2026/Docs/BILLS/S-0051/S-0051%20As%20Passed%20by%20Both%20House%20and%20Senate%20Official.pdf)
7. **As Passed by Both House and Senate (Unofficial)** (committee substitute) — [source](https://legislature.vermont.gov/Documents/2026/Docs/BILLS/S-0051/S-0051%20As%20Passed%20by%20Both%20House%20and%20Senate%20Unofficial.pdf)
8. **House Proposal of Amendment (Official)** (committee substitute) — [source](https://legislature.vermont.gov/Documents/2026/Docs/BILLS/S-0051/S-0051%20House%20proposal%20of%20amendment%20Official.pdf)
9. **House Proposal of Amendment (Unofficial)** (committee substitute) — [source](https://legislature.vermont.gov/Documents/2026/Docs/BILLS/S-0051/S-0051%20House%20Proposal%20of%20Amendment%20Unofficial.pdf)

## Votes

- Which was agreed to on a Roll Call Passed -- Needed 72 of 144 to Pass -- Yeas = 142, Nays = 2 — **142–2** (pass) · lower
- Committee of Conference report adopted on roll call Passed -- Needed 14 of 28 to Pass -- Yeas = 28, Nays = 0 — **28–0** (pass) · upper

## Sponsors

- Ruth Hardy — primary (person)
- Alison Clarkson — cosponsor (person)
- David Weeks — cosponsor (person)
- Joseph Major — cosponsor (person)
- Martine Gulick — cosponsor (person)
- Rebecca White — cosponsor (person)
- Robert Norris — cosponsor (person)
- Tanya Vyhovsky — cosponsor (person)
- Wendy Harrison — cosponsor (person)

## Timeline

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

- **2025-02-06** Read 1st time & referred to Committee on Finance `introduction`
- **2025-03-18** Entered on Notice Calendar
- **2025-03-18** Second Reading `reading-2`
- **2025-03-18** Favorable report with recommendation of amendment by Committee on Finance `committee-passage`
- **2025-03-19** New Business/Second Reading `reading-2`
- **2025-03-19** Favorable report with recommendation of amendment by Committee on Finance `committee-passage`
- **2025-03-19** Read 2nd time, reported favorably with recommendation of amendment by Senator Hardy for Committee on Finance `committee-passage-favorable, reading-2`
- **2025-03-19** Recommendation of amendment by Committee on Finance agreed to
- **2025-03-19** 3rd reading ordered
- **2025-03-20** New Business/Third Reading `reading-3`
- **2025-03-20** Read 3rd time & passed `reading-3`
- **2025-03-25** Read first time and referred to the Committee on Ways and Means `introduction`
- **2025-05-02** Notice Calendar: Favorable with Amendment
- **2025-05-06** Action Calendar: Favorable with Amendment
- **2025-05-06** Read second time `reading-2`
- **2025-05-06** Rep. Kimbell of Woodstock reported for the Committee on Ways and Means
- **2025-05-06** Rep. Canfield of Fair Haven demanded yeas and nays
- **2025-05-06** Report of Committee on Ways and Means agreed to
- **2025-05-06** Which was agreed to on a Roll Call Passed -- Needed 72 of 144 to Pass -- Yeas = 142, Nays = 2
- **2025-05-06** Third Reading ordered `reading-3`
- **2025-05-07** Action Calendar: Third Reading `reading-3`
- **2025-05-07** Read third time and passed in concurrence with proposal of amendment `amendment-introduction, reading-3`
- **2025-05-08** House message: House passed bill in concurrence with proposal(s) of amendment
- **2025-05-09** Entered on Notice Calendar
- **2025-05-09** House proposal of amendment `amendment-introduction`
- **2025-05-09** Rules suspended & taken up for immediate consideration, on motion of Senator Baruth
- **2025-05-09** House proposal of amendment; text `amendment-introduction`
- **2025-05-09** House proposal of amendment not concurred in; Committee of Conference requested, on motion of Senator Cummings `amendment-introduction`
- **2025-05-09** Committee of Conference appointed: Senators Cummings, Chittenden, and Brock
- **2025-05-09** Senate Message: House proposal of amendment not concurred in and Committee of Conference appointed `amendment-introduction`
- **2025-05-13** Speaker appointed Reps. Kornheiser of Brattleboro, Kimbell of Woodstock, and Canfield of Fair Haven as members of the Committee of Conference on the part of the House
- **2025-05-13** House message: House appointed Conference Committee members
- **2025-05-30** Rules suspended and taken up for immediate consideration, pending entry on Notice Calendar, as moved by Rep. McCoy of Poultney
- **2025-05-30** Committee of Conference report adopted (Senate bill) `passage`
- **2025-05-30** Rules suspended and bill messaged forthwith to the Senate as moved by Rep. McCoy of Poultney
- **2025-05-31** House message: House adopted Conference Committee report
- **2025-06-03** Entered on Notice Calendar
- **2025-06-03** Committee of Conference report
- **2025-06-06** Committee of Conference report
- **2025-06-09** Unfinished Business/Committee of Conference Report
- **2025-06-11** Unfinished Business/Committee of Conference Report
- **2025-06-13** Unfinished Business/Committee of Conference Report
- **2025-06-16** Unfinished Business/Committee of Conference Report
- **2025-06-16** Committee of Conference report submitted by Senator Cummings for Committee, text
- **2025-06-16** Roll Call, Requested by Sen. Collamore
- **2025-06-16** Committee of Conference report adopted on roll call Passed -- Needed 14 of 28 to Pass -- Yeas = 28, Nays = 0
- **2025-06-16** Title amended
- **2025-06-16** As passed by Senate and House `passage`
- **2025-06-16** Rules suspended & ordered delivered to Governor forthwith, on motion of Senator Lyons `executive-receipt`
- **2025-06-16** Senate Message: Report of Committee of Conference adopted
- **2025-06-16** Delivered to Governor on June 20, 2025 `executive-receipt`
- **2025-06-16** Signed by Governor on June 25, 2025 `executive-signature`
- **2025-06-16** Senate Message: Signed by Governor June 25, 2025 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c32f23c8-5204-420f-b6e0-4710d9df4f5d`. Confidence: reported (aggregated from official Vermont legislature records).