State legislators said Wednesday that they may return to Richmond for a special session later this year to deal with tax credits bills or the health benefits exchange — or both.

Sen. Walter Stosch (R-Henrico), chairman of the Senate Finance Committee, has sent many of this year’s tax credits bills to a tax reform commission that could make recommendations to legislators during a special session this summer.

“It needs to be looked at comprehensively,’’ said Sen. Richard Saslaw (D-Fairfax), a member of the committee.

Sen. John Watkins (R-Chesterfield), also a member, said legislators could take up the tax credit issue at a special session they already may call to create a state health benefits exchange as mandated by the federal health care overhaul.

A Senate committee is expected to vote next week that the creation of the exchange be postponed until the Supreme Court rules on the law’s constitutionality. The House has already killed its bill.