Virginia 2022 Regular Session

Virginia House Bill HB788

Introduced
1/11/22  

Caption

Education Improvement Scholarships program; increases percentage for tax credit.

Impact

The proposed adjustments to the tax credit percentages are designed to encourage a larger influx of donations toward scholarship foundations, with a set cap on the total amount of tax credits issued annually, not to exceed $25 million. This mechanism not only directly impacts the finances of contributing individuals but also promises to augment the resources available to educational institutions, thereby benefiting students who rely on scholarships.

Summary

House Bill 788, also known as the Education Improvement Scholarships program, proposes to increase the percentage for tax credits granted to donors contributing to scholarship foundations. This change aims to incentivize donations toward educational opportunities, particularly for students in need. The bill establishes a tax credit system whereby individuals and businesses making contributions can receive a significant tax benefit, potentially enhancing financial support for educational initiatives across the state.

Contention

While the bill has garnered support for its potential to improve educational funding through private donations, concerns have been raised about its sustainability and equity. Critics argue that relying on tax credits for funding education may lead to inconsistencies in the quality of educational resources, as wealthier donors might disproportionately benefit from the credits while reducing the obligation of the state to fund education adequately. Additionally, there are apprehensions regarding the potential for unequal access to scholarship benefits, favoring those who can afford to make substantial donations.

Companion Bills

No companion bills found.

Previously Filed As

VA SB16

Income tax, state; Education Improvement Scholarships tax credits.

VA HB2759

Education improvement scholarships tax credits; removes sunset date.

VA SB709

Education improvement scholarships tax credits; removes sunset provision.

VA SB893

Income tax, state; education improvement scholarships tax credits, transferability.

VA HB1821

Education improvement scholarships; expands tax credit program.

VA SB1360

Education improvement scholarships; expands tax credit program.

VA SB1506

Income tax, state; credits for neighborhood assistance act & education improvement scholarships.

VA HB2431

Income tax, state; tax credit for Neighborhood Assistance Act, Education Improvement Scholarships.

VA SB27

Income tax, state; credits for Neighborhood Assistance Program & Education Improvement Scholarships.

VA HB1371

Education Savings Account Program; established, Education Improvement Scholarships tax credits.

Similar Bills

No similar bills found.