Virginia 2025 Regular Session

Virginia Senate Bill SB10

Introduced
11/20/23  

Caption

Income tax, state; subtraction for tax, military retirement benefits, uniformed services.

Impact

The passage of SB10 will have significant implications for Virginia's fiscal policy regarding income taxation. It will gradually raise the threshold of exempt income for military retirees, thus easing their financial burden. Supporters of the bill argue that this measure not only supports veterans financially but also aligns with national efforts to provide better economic conditions for those who have served in the armed forces. This change could also potentially attract more veterans and active military personnel to reside in Virginia if they are offered more favorable tax conditions.

Summary

SB10 is a legislative proposal aimed at altering the subtractions applicable to Virginia's income tax calculations, particularly focusing on military retirement benefits. The bill proposes a structured increase in the amount of military retirement income exempt from state income tax over the next several years, culminating in a potential exemption of up to $40,000 by 2025. This initiative is intended to acknowledge and honor the service of military personnel by providing them with financial relief through tax benefits on their retirement income.

Contention

While many legislators have shown support for SB10, points of contention have been raised regarding the overall impact on state revenues. Critics express concern that increasing tax exemptions could strain Virginia's budget, particularly in an environment where state funding for essential services is already under pressure. They argue that while providing tax relief to military retirees is important, the bill may disproportionately affect the funding available for public services, necessitating careful consideration of the legislation's long-term economic ramifications.

Companion Bills

VA SB10

Carry Over Income tax, state; subtraction for tax, military retirement benefits, uniformed services.

Previously Filed As

VA SB865

Income tax, state; subtractions of military benefits.

VA HB2524

Income tax, state; subtractions of military benefits.

VA SB943

Income tax, state; subtraction for retirement income of certain federal employees.

VA HB2580

Income tax, state; disability income.

VA HB2575

Income tax, state; subtraction for retirement income of certain federal employees.

VA HB2700

Income tax, state; subtractions of military benefits.

VA HB2076

Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.

VA SB662

Income tax, state; subtraction for state police retirement benefits.

Similar Bills

VA HB2580

Income tax, state; disability income.

VA SB865

Income tax, state; subtractions of military benefits.

VA HB2524

Income tax, state; subtractions of military benefits.

VA HB2700

Income tax, state; subtractions of military benefits.

VA SB943

Income tax, state; subtraction for retirement income of certain federal employees.

VA HB2575

Income tax, state; subtraction for retirement income of certain federal employees.

VA SB662

Income tax, state; subtraction for state police retirement benefits.

VA SB61

Income tax, state; establishes a subtraction for firefighter benefits.