Virginia 2023 Regular Session

Virginia House Bill HB2043

Introduced
1/10/23  
Refer
1/10/23  
Report Pass
2/1/23  

Caption

Research and development expenses; increases tax credit.

Impact

If enacted, HB2043 would significantly affect state tax codes related to business taxation and economic development. The increased tax incentives are expected to lead to enhanced investment in local research and development, benefiting both the taxpayers and the Commonwealth. By allowing more substantial credits for collaboration with educational institutions, the bill is positioned as a mechanism to foster partnerships between state businesses and academia, potentially resulting in more job creation and R&D advancements within the state.

Summary

House Bill 2043 aims to increase the tax credits available for qualified research and development expenses incurred by taxpayers in Virginia. The bill proposes a structured revision of existing laws regarding tax credits, specifically increasing the percentages allowable for various thresholds of expenditures in R&D. By enhancing the tax credit for small enterprises and sectors collaborating with higher educational institutions, the bill seeks to incentivize innovation and bolster Virginia's competitive standing in attracting technological investments and research initiatives.

Sentiment

The general sentiment surrounding HB2043 is predominantly positive among business stakeholders and proponents of economic development. Many view the bill as a vital opportunity to stimulate growth in Virginia's technology sectors and support companies that engage in innovative research. However, some concerns have been raised regarding the bill's financial implications on state revenues, and whether the anticipated benefits will outweigh costs incurred from the increased tax credits.

Contention

Notable points of contention include debates over the financial sustainability of expanding tax credits amidst state budget constraints. Skeptics from fiscal watchdog groups express apprehensions that unfettered tax incentives may not yield proportional returns in job growth or technological advancement. Additionally, there have been discussions about equity in benefits across different sectors, with some advocating for targeted assistance rather than broad tax reductions that might favor larger corporations more than small businesses.

Companion Bills

No companion bills found.

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