Virginia 2022 Regular Session

Virginia House Bill HB1006

Introduced
1/12/22  
Refer
1/12/22  
Report Pass
2/2/22  
Refer
2/2/22  
Report Pass
2/11/22  
Engrossed
2/14/22  
Refer
2/16/22  
Report Pass
3/1/22  
Enrolled
3/7/22  
Chaptered
4/11/22  

Caption

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

Impact

The implications of HB1006 are significant for business owners and corporations in Virginia, as it modifies existing tax rules that dictate how business income is computed. By allowing for a greater percentage of business interest to be deducted in taxable years, the bill is intended to reduce the overall tax liability for affected entities. This change aims to stimulate economic growth by reducing the financial burden on businesses, thereby encouraging investment and expansion within the state.

Summary

House Bill 1006 seeks to amend Virginia state income tax laws concerning deductions for business interest and other related provisions. Specifically, it adjusts the manner in which business interest is treated for tax purposes, setting forth guidelines for allowable deductions. The bill enhances opportunities for businesses to deduct certain interest expenses, aligning state laws with changes introduced in the federal tax code to promote consistency and facilitate compliance among businesses operating in Virginia.

Sentiment

General sentiment around HB1006 appears to be positive, particularly among business owners and tax practitioners who see the bill as a beneficial reform that could foster a more favorable business environment in Virginia. However, there are also concerns voiced by fiscal watchdog groups about potential revenue impacts on state funds, with calls for careful evaluation of the long-term consequences of such tax deductions on public services and budgetary constraints.

Contention

Notable points of contention include debates about fairness in the tax code, as some critics argue that such deductions primarily benefit larger corporations while smaller businesses or individual taxpayers may not see equivalent benefits. Additionally, there is a broader discussion regarding how these changes will affect the overall state revenue, with implications for funding public services. This has led to calls for transparency in the legislative process and a thorough analysis of the expected outcomes before the bill is fully enacted.

Companion Bills

VA SB288

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

Similar Bills

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VA HB352

Income tax, state and corporate; business interest.

VA SB288

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

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