Virginia 2023 Regular Session

Virginia House Bill HB2268

Introduced
1/11/23  

Caption

Income tax, state; individual tax brackets, deductions, and exemptions.

Impact

The modifications introduced by HB2268 have the potential to alter the state's income distribution model. As the bill establishes new amounts for standard deductions and exemptions, the intention is to alleviate the tax burden on lower and middle-income households. For aged taxpayers and those with dependents, additional financial relief via increased deductions could mean reduced tax liabilities. However, the effects of such adjustments could vary significantly among different income brackets, potentially widening the gap for those in higher income stages without proportional relief.

Summary

House Bill 2268 proposes significant changes to income tax regulations within the state, particularly targeting individual tax brackets, deductions, and exemptions. The legislation introduces new income thresholds for tax rates, with provisions designed to ensure that the tax obligation remains proportionate to taxpayers' income levels. Additionally, it aims to define and adjust certain deductions related to personal exemptions for taxpayers based on age or dependency status, with adjustments occurring annually to reflect inflation via an indexing ratio.

Contention

Notable points of contention surrounding HB2268 stem from debates over the equity of its proposed tax system adaptations. Legislators express concern that while providing more significant deductions might appear beneficial for the lower-income demographic, it may inadvertently favor middle-income earners to a larger extent than intended, leaving behind the most needy segments. Furthermore, the complexity in adjusting provisions for dependents may complicate filing processes for many taxpayers, leading to potential confusion and inequities that could arise from differing interpretations of new regulations.

Companion Bills

No companion bills found.

Previously Filed As

VA HB289

Income tax, state; indexing brackets and exemptions.

VA HB1788

Revenue and taxation; individual income tax; rates; brackets; standard deduction amounts; effective date.

VA HB1200

Revenue; taxation rates; income; exemptions; deductions; effective date.

VA HB1006

Income tax, state and corporate; deductions for business interest.

VA SB288

Income tax, state and corporate; deductions for business interest.

VA HB273

Income tax, state; subtractions and deductions related to Paycheck Protection Program loans.

VA HB3085

Revenue and taxation; taxable income; itemized deductions; gambling deduction.

VA SF3301

Individual income tax and corporate tax phasing out provision

VA HF3115

Individual income tax and corporate franchise tax phased out.

VA HB2138

Income tax, state and corporate; business interest, qualified business income deduction.

Similar Bills

VA SB950

Income tax, state and corporate; Paycheck Protection Program loans.

VA HB2261

Income tax, state; deduction for elderly and disabled individuals.

VA SB851

Income tax, state; increases standard deduction.

VA HB2138

Income tax, state and corporate; business interest, qualified business income deduction.

VA SB1355

Income tax, state and corporate; business interest, qualified business income deduction.

VA HB2319

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

VA HB1740

Income tax, state; contributions to Virginia College Savings Plan accounts.

VA HB2065

Income tax, state; create tax deduction for teaching materials.