Virginia 2022 Regular Session

Virginia House Bill HB971

Introduced
1/12/22  
Refer
1/12/22  
Report Pass
1/26/22  
Report Pass
1/27/22  
Refer
1/27/22  
Report Pass
1/31/22  
Engrossed
2/3/22  
Refer
2/7/22  
Report Pass
2/15/22  
Enrolled
2/18/22  
Chaptered
2/23/22  

Caption

Commonwealth's taxation system; conformity with the Internal Revenue Code, Rebuild Va. grants, etc.

Impact

By aligning Virginia state tax laws with the federal tax code, this bill is expected to streamline tax compliance for individuals and corporations operating within the Commonwealth. The changes might particularly benefit taxpayers who qualify for deductions that were previously limited under Virginia law, thereby reducing their overall tax burden. The amendments also include specific adjustments related to education expenses, encouraging savings for future college costs through tax-deductible contributions to savings accounts.

Summary

House Bill 971 seeks to amend existing Virginia tax statutes to enhance conformity with the federal Internal Revenue Code. It addresses various deductions and tax treatments involving business interests and changes to how state tax regulations will align with federal tax law. This bill includes provisions for tax deductions concerning personal exemptions, tuition, and other expenses, aiming to simplify the overall tax structure for Virginia residents and ensure that state tax practices remain consistent with federal guidelines.

Sentiment

The general sentiment surrounding HB 971 is positive, particularly among Republican lawmakers who view the bill as a necessary step toward modernizing and simplifying the state’s tax code. Proponents argue it will make Virginia a more attractive place for businesses and individuals by providing clearer tax guidance aligned with federal standards. However, some concerns have been raised about the implications of federal conformity on state autonomy and the potential impacts on tax revenues for local governments, prompting a mixed response from certain advocacy groups.

Contention

Notable points of contention include the balancing act between maintaining state revenue levels while minimizing taxpayers' burdens. Critics worry that increased conformity to federal tax standards could diminish the state’s ability to generate revenue through its tax system. Additionally, there is debate over the long-term effects on specific sectors affected by the deductions proposed in the bill, such as education and healthcare, pointing to the broader implications for state-funded programs.

Companion Bills

No companion bills found.

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