Virginia 2023 Regular Session

Virginia Senate Bill SB11

Introduced
12/8/21  

Caption

Income tax, state; increases standard deduction for single and married filers.

Impact

The proposed changes are set to significantly influence state tax revenue and the financial dynamics for many Virginia residents. By increasing the standard deductions, more individuals would benefit, especially those who do not itemize their deductions. This shift is intended to simplify the tax filing process, making it more accessible for taxpayers while potentially increasing disposable income for those benefiting from the larger deductions. The implications of this bill could bring substantial changes to household budgeting and expenditure patterns.

Summary

SB11 proposes changes to the Virginia state income tax code by increasing the standard deduction for both single and married filers. Specifically, it aims to enhance the tax benefits for residents by doubling the standard deduction amounts, which will ultimately alleviate the tax burden on individuals within the state. The bill emphasizes a progressive approach, reflecting the state's commitment to support families and individuals through more favorable tax allowances.

Contention

While there is general support for the intent of SB11, concerns have been raised regarding its long-term financial implications for state funding. Critics argue that increasing deductions may limit the state’s capacity to fund essential public services and programs, such as education and infrastructure. Discussions around the bill have noted the balance that must be struck between providing tax relief to citizens and ensuring sufficient revenue flows to support state obligations. Such fiscal considerations could lead to debates among various stakeholders, including lawmakers and community organizations.

Companion Bills

VA SB11

Carry Over Income tax, state; increases standard deduction for single and married filers.

Previously Filed As

VA SB11

Income tax, state; increases standard deduction for single and married filers.

VA SB560

Income tax, state; increases standard deduction for single filers and married persons.

VA SB560

Income tax, state; increases standard deduction for single filers and married persons.

VA SB851

Income tax, state; increases standard deduction.

VA HB472

Income tax, state; increases standard deduction.

VA HB472

Income tax, state; increases standard deduction.

VA HB2319

Income tax, state; lowers rates and raises standard deductions.

VA SB108

Income tax, state; standard deduction.

VA SB108

Income tax, state; standard deduction.

VA SB1451

Income tax, state; lowers rates and raises standard deductions.

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