Virginia 2023 Regular Session

Virginia House Bill HB2065

Introduced
1/10/23  

Caption

Income tax, state; create tax deduction for teaching materials.

Impact

If passed, HB 2065 would directly affect the Commonwealth’s tax code, introducing new provisions for tax deductions applicable to teachers. This change would not only incentivize the investment in educational resources but also specifically target financial assistance to educators who often struggle with inadequate funding for classroom supplies. The proposed measure might lead to a more favorable environment for teachers, potentially improving their morale and overall teaching experience.

Summary

House Bill 2065 proposes the creation of a tax deduction for teachers, allowing them to deduct expenses related to teaching materials from their taxable income. Specifically, it permits a deduction of up to $500 for purchases made on eligible materials used in teaching at qualifying educational institutions. The bill aims to support educators by alleviating some of the financial burdens associated with supply purchases, which are often borne by teachers themselves. This measure is particularly relevant as it responds to the growing concern about the out-of-pocket expenses incurred by educators in Virginia’s public education system.

Contention

There are various points of contention surrounding HB 2065. Advocates argue that the bill is a much-needed support mechanism for teachers, who frequently dip into their own pockets for classroom necessities. However, some critics may question whether allocating tax deductions is the most effective means of reforming education funding. Additionally, there may be concerns about the long-term fiscal impact on the state’s budget and whether the focus should instead be on providing larger systemic changes in education funding rather than individual tax relief.

Companion Bills

No companion bills found.

Previously Filed As

VA HB846

Income tax, state; deduction for teaching material expenses.

VA HB2406

Income tax, state; deductions for businesses.

VA SB1423

Income tax, state; rates and deductions for businesses.

VA SB782

Income tax, state; deductions and earned income tax credit, removes sunset.

VA HB2519

Income tax, state; deductions for in vitro fertilization.

VA HB887

Income tax, state; creates a new tax bracket.

VA HB887

Income tax, state; creates a new tax bracket.

VA HB2268

Income tax, state; individual tax brackets, deductions, and exemptions.

VA HB541

Income tax, state; deduction for qualified business income.

VA HB165

Income tax, state; deduction for union dues.

Similar Bills

VA SB501

Virginia College Opportunity Endowment and Fund; created.

VA SB501

Virginia College Opportunity Endowment and Fund; created.

VA SB1461

Virginia College Opportunity Endowment and Fund; established.

VA HB2261

Income tax, state; deduction for elderly and disabled individuals.

VA SB851

Income tax, state; increases standard deduction.

VA HB2319

Income tax, state; lowers rates and raises standard deductions.

VA SB1519

Virginia College Savings Plan; renamed Commonwealth Savers Plan, duties of governing board, report.

VA HB2396

Virginia College Savings Plan; renamed Commonwealth Savers Plan, duties of governing board.