Virginia 2022 Regular Session

Virginia Senate Bill SB515

Introduced
1/12/22  

Caption

Income tax, state; refundable tax credit for low-income taxpayers.

Impact

The legislation aims to amend existing sections of Virginia's tax code, enhancing financial support for low-income earners. By allowing for a refundable tax credit, the bill not only provides immediate relief from tax obligations but also potentially increases disposable income among the poorer demographics. The refundable nature of the credit signifies that taxpayers can receive a refund beyond their tax liability, which could uplift families struggling to make ends meet.

Summary

SB515 proposes amendments to the Virginia state tax code, specifically targeting income tax credits for low-income taxpayers. The bill establishes a refundable tax credit for individuals and couples whose income is at or below 100% of the federal poverty line. This initiative is designed to assist vulnerable populations by providing financial relief through reduced tax liabilities, thus promoting greater economic stability for low-income families.

Contention

Despite its intentions, SB515 has sparked discussions among various stakeholders regarding its adequacy and implementation. Critics have pointed out that while the bill addresses low-income taxation, it may not extend far enough to assist those who fall marginally above the poverty line. Additionally, the implementation will require thorough communication efforts to ensure eligible taxpayers are aware of the credits available to them. This leads to concerns about the effectiveness of outreach and the state's capacity to administer these tax credits efficiently.

Voting_history

The voting record indicates a unanimous approval in the Senate, with all 12 votes in favor of the bill. This strong support suggests a bipartisan recognition of the need for enhanced support for low-income residents, reflecting a commitment to social welfare considerations in state tax policy. However, further discussions may arise regarding actual benefits versus challenges in administration as the bill moves forward.

Companion Bills

No companion bills found.

Previously Filed As

VA HB1312

Income tax, state; refundable tax credit for low-income taxpayers.

VA SB343

Income tax, state; refundable tax credit for low-income taxpayers.

VA SB810

Income tax, state; eligible low-income taxpayers to claim a refundable income tax credit.

VA HB1653

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA SB183

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA HB621

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA SB183

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA HB621

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA HB1717

Earned income tax credit.

VA SB782

Income tax, state; deductions and earned income tax credit, removes sunset.

Similar Bills

VA HB1312

Income tax, state; refundable tax credit for low-income taxpayers.

VA SB343

Income tax, state; refundable tax credit for low-income taxpayers.

VA HB1653

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA HB621

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA SB183

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA HB621

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA SB183

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA HB1717

Earned income tax credit.