Virginia 2022 Regular Session

Virginia Senate Bill SB528

Introduced
1/12/22  
Refer
1/12/22  
Report Pass
2/10/22  
Engrossed
2/14/22  
Refer
2/18/22  
Report Pass
2/23/22  

Caption

Income tax, state; military benefits subtraction, person 60 years of age or older, etc.

Impact

If enacted, SB528 would alter the provisions under §58.1-322.02 of the Virginia Code, which governs taxable income and the deductions or subtractions that can be claimed by residents. The legislation aims to allow eligible seniors to exclude a specified amount of military benefits from their taxable income, which directly impacts their overall tax liability and increases the disposable income available to this demographic. This could enhance the standard of living for older veterans and provide a financial cushion in retirement.

Summary

SB528 proposes an amendment to the Code of Virginia concerning state income tax, specifically creating a subtraction for military benefits received by individuals aged 60 years or older. The bill is designed to provide financial relief and incentivize tax breaks for senior military personnel, making it easier for them to manage their financial responsibilities during retirement. The intended effect of the bill is to reduce the overall taxable income for qualifying military retirees and ensure they receive support as they transition into retirement.

Sentiment

The sentiment surrounding SB528 appears largely positive among supporters, who view it as a necessary acknowledgment of the sacrifices made by military personnel. Advocates argue that the bill addresses the unique financial challenges faced by senior veterans and aligns with similar concessions made for other demographics within the state. However, there may be concerns voiced by fiscal conservatives about the long-term implications for state revenues and budgetary constraints as additional deductions could affect tax income.

Contention

Notable points of contention may arise from discussions about how best to balance supporting military retirees with the need to maintain state revenue. Critics might argue that while providing tax breaks for seniors is beneficial, it could set a precedent for additional exemptions that could lead to a broader debate on tax equity. There may also be questions regarding the inclusivity of the bill and whether it adequately addresses the needs of all veterans, particularly those not eligible based on age.

Companion Bills

No companion bills found.

Similar Bills

VA HB1460

Income tax, state; subtraction for low-income mil. veteran w/permanent service-connected disability.

VA SB1210

Income tax, state; subtraction for members of National Guard.

VA HB2373

Income tax, state; subtraction for members of National Guard.

VA SB1194

Income tax, state; military benefits subtraction, age restriction.

VA HB1690

Income tax, state; military benefits subtraction, age restriction.

VA SB1462

Income tax, state; military benefits subtraction, age restriction.

VA HB1436

Income tax, state; military benefits subtraction, age restriction.

VA HB1578

Income tax, state; manufactured home park sale.