Virginia 2022 Regular Session

Virginia House Bill HB148

Introduced
1/8/22  
Refer
1/8/22  
Report Pass
1/26/22  
Engrossed
1/31/22  
Refer
2/2/22  
Report Pass
2/15/22  
Enrolled
2/21/22  
Chaptered
3/2/22  

Caption

Certified pollution control equipment; certification by subdivisions.

Impact

The enactment of HB 148 will modify existing laws regarding how localities tax pollution control equipment and facilities. By creating a clearer framework for exemption, the bill is likely to encourage investments in renewable energy and pollution abatement technologies, fostering a shift towards enhanced environmental protections. Local governments will have the authority to implement revenue share ordinances, which will govern the taxation landscape for such projects and potentially influence local fiscal policies and operational revenue from energy systems in their jurisdictions.

Summary

House Bill 148 addresses the classification and taxation of certified pollution control equipment and facilities within the state of Virginia. This bill sets forth guidelines for exemptions on state and local taxation for equipment used primarily for the abatement or prevention of pollution. It creates a specific classification for certified pollution control equipment, ensuring that such equipment, including solar energy systems and energy storage devices, is recognized as a distinct category for tax purposes, facilitating the state's environmental goals while promoting the adoption of cleaner technologies.

Sentiment

The sentiment surrounding HB 148 has been generally positive among supporters who view it as a necessary step towards enhancing Virginia's environmental policies and promoting the use of renewable energy. Advocates argue that providing tax exemptions for certified pollution control equipment will incentivize businesses to invest in cleaner technologies. However, there are concerns from some local officials about the implications for local governance and revenue generation, as these changes might limit their ability to tax certain properties and control local environmental policies.

Contention

One notable point of contention arises from the balance between state authority and local governance. Some stakeholders express apprehension that the standardization of tax exemptions may diminish localities' capacity to address unique environmental needs and tailor regulations to specific situations. The legislation implies a shift towards state-level regulation while localities may have less discretion in the management of pollution control efforts within their boundaries. This conflict is central to discussions regarding the equitable distribution of responsibilities and revenues related to environmental protections.

Companion Bills

VA SB684

Same As Certified pollution control equipment; certification by subdivisions.

Similar Bills

VA SB684

Certified pollution control equipment; certification by subdivisions.

VA SB736

Sales tax; data center exemption.

VA SB736

Sales tax; data center exemption.

VA HB1400

Retail Sales and Use Tax; commercial and industrial exemptions, extends sunset date.

VA SB1001

Retail Sales and Use Tax; exemption for electric utility equipment.

VA SB1294

Retail Sales and Use Tax; removes June 30, 2035, sunset on local exemption for data centers.

VA HB2334

Retail Sales and Use Tax; exemption for oil and gas drilling equipment, extends sunset provision.

VA HB116

Retail Sales and Use tax; exemption for data centers.