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---
type: "Bill"
title: "Coal tax credits; sunset date."
description: "Sunset of coal tax credits. Sunsets the Coal Employment and Production Incentive Tax Credit and Coalfield Employment Enhancement Tax Credit after tax year 2021 and prohibits the allocation of such credits on and after January 1, 2022. The bill provides that if Coal Employment and Production Incentive Tax Credit credits were earned prior to January 1, 2022, the credit holder may claim the credits in subsequent tax years pursuant to the applicable carryover requirements of current law; however, such credit holders would be limited to claiming $1 million in carryover credits per taxable year. The bill directs the Department of Mines, Minerals and Energy to convene a stakeholder process to report by December 1, 2021 on recommendations for how the Commonwealth can provide economic transition support to the coalfield region."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2021"
identifier: "SB 1252"
citation: "Virginia SB 1252 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jeremy S. McPike"]
version_count: 4
action_count: 34
vote_count: 7
first_action: "2021-01-12"
last_action: "2021-04-15"
source: "openstates"
source_identifier: "ocd-bill/d9a024a0-42c3-4a01-8df6-d6ce2039c0f3"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+SB1252"
source_hash: "9a688f06aa7d7fa5a7a3172db50b3b5ebc3af93dd53530dde9675a76904b08c7"
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 SB 1252 (2021) — Coal tax credits; sunset date.
Sunset of coal tax credits. Sunsets the Coal Employment and Production Incentive Tax Credit and Coalfield Employment Enhancement Tax Credit after tax year 2021 and prohibits the allocation of such credits on and after January 1, 2022. The bill provides that if Coal Employment and Production Incentive Tax Credit credits were earned prior to January 1, 2022, the credit holder may claim the credits in subsequent tax years pursuant to the applicable carryover requirements of current law; however, such credit holders would be limited to claiming $1 million in carryover credits per taxable year. The bill directs the Department of Mines, Minerals and Energy to convene a stakeholder process to report by December 1, 2021 on recommendations for how the Commonwealth can provide economic transition support to the coalfield region.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **CHAP0554** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+CHAP0554)
2. **Committee substitute printed 21104311D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1252S1)
3. **Prefiled and ordered printed; offered 01/13/21 21100972D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1252)
4. **SB1252ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1252ER)
## Votes
- Reported from Finance and Appropriations with substitute (13-Y 2-N 1-A) — **132** (pass) · upper
- Senate rejected Governor's recommendation (14-Y 26-N) — **1425** (fail) · upper
- Constitutional reading dispensed (37-Y 0-N) — **370** (pass) · upper
- Read third time and passed Senate (22-Y 17-N) — **2217** (pass) · upper
- VOTE: Passage (55-Y 45-N) — **5445** (pass) · lower
- Continued to Special Session 1 in Finance — **00** (fail) · lower
- Reported from Finance (13-Y 9-N) — **139** (pass) · lower
## Sponsors
- Jeremy S. McPike — primary (person)
- Kenneth R. Plum — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-12** Prefiled and ordered printed; offered 01/13/21 21100972D `introduction`
- **2021-01-12** Referred to Committee on Finance and Appropriations `referral-committee`
- **2021-01-22** Impact statement from TAX (SB1252)
- **2021-01-26** House subcommittee amendments and substitutes offered
- **2021-02-02** Senate committee, floor amendments and substitutes offered
- **2021-02-02** Reported from Finance and Appropriations with substitute (13-Y 2-N 1-A) `committee-passage`
- **2021-02-02** Committee substitute printed 21104311D-S1 `substitution`
- **2021-02-03** Constitutional reading dispensed (37-Y 0-N)
- **2021-02-04** Read second time `reading-2`
- **2021-02-04** Reading of substitute waived
- **2021-02-04** Committee substitute agreed to 21104311D-S1
- **2021-02-04** Engrossed by Senate - committee substitute SB1252S1
- **2021-02-05** Read third time and passed Senate (22-Y 17-N) `passage, reading-3`
- **2021-02-07** Placed on Calendar
- **2021-02-07** Read first time `reading-1`
- **2021-02-07** Referred to Committee on Finance `referral-committee`
- **2021-02-08** Continued to Special Session 1 in Finance
- **2021-02-09** Impact statement from TAX (SB1252S1)
- **2021-02-10** Reported from Finance (13-Y 9-N) `committee-passage`
- **2021-02-12** Read second time `reading-2`
- **2021-02-15** Read third time `reading-3`
- **2021-02-15** Passed House (55-Y 45-N) `passage`
- **2021-02-15** VOTE: Passage (55-Y 45-N)
- **2021-02-17** Enrolled
- **2021-02-17** Signed by President
- **2021-02-18** Signed by Speaker
- **2021-02-22** Enrolled Bill Communicated to Governor on February 22, 2021
- **2021-02-22** Governor's Action Deadline 11:59 p.m., March 31, 2021
- **2021-02-24** Impact statement from TAX (SB1252ER)
- **2021-03-31** Governor's recommendation received by Senate
- **2021-04-07** Senate rejected Governor's recommendation (14-Y 26-N)
- **2021-04-07** Communicated to Governor
- **2021-04-07** Governor's Action Deadline 11:59 p.m., May 7, 2021
- **2021-04-15** Approved by Governor-Chapter 554 (effective 7/1/21) `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d9a024a0-42c3-4a01-8df6-d6ce2039c0f3`. Confidence: reported (aggregated from official Virginia legislature records).