Virginia 2023 Regular Session

Virginia House Bill HB2196

Introduced
1/11/23  
Refer
1/11/23  
Report Pass
2/1/23  

Caption

Sales and use tax, local; exemption for essential personal hygiene products and infant formula.

Impact

If enacted, HB 2196 will significantly alter the tax landscape regarding essential goods. It will ensure that essential personal hygiene products—such as menstrual hygiene items and incontinence products—are free from sales tax. Moreover, by exempting infant formula, the bill recognizes and addresses the financial challenges faced by parents. This initiative not only eases the financial load for families but also reflects a legislative shift towards prioritizing public health and welfare as essential aspects of state policy. Such changes in tax legislation could potentially lead to increased consumption of these necessary items, as the cost barrier is lowered.

Summary

House Bill 2196 aims to amend the existing tax code to provide exemptions from sales and use taxes specifically for essential personal hygiene products and infant formula. The bill proposes that beginning January 1, 2024, no taxes shall be levied on these items, thereby financially relieving consumers who purchase them. The intent is to promote public health and alleviate some of the economic burden on families, particularly those with children or caring for individuals requiring hygiene products. This exemption aligns with broader legislative goals to support essential day-to-day needs among the population.

Sentiment

The sentiment surrounding HB 2196 is largely positive among proponents who advocate for consumer relief and public health improvements. Support for the bill spans various community groups that prioritize accessible healthcare and personal hygiene. Although opposition voices exist, primarily concerned with the potential loss of tax revenue and its implications, the prevailing view is that the benefits of such exemptions outweigh the drawbacks, especially in the context of economically vulnerable populations struggling with basic needs.

Contention

Debate around the bill highlights the tension between taxation needs for state revenue and the ethical considerations of taxing essential goods. Critics argue that while the intention behind the bill is noble, the exemption may strain state finances, leading to questions about budget reallocations and the funding for other critical services. The discussion brings up broader issues regarding the state's budgeting priorities and where taxation policies could be adjusted to ensure that those in need do not bear an unfair burden while still adequately funding essential public services.

Companion Bills

No companion bills found.

Similar Bills

VA HB2006

RS and UT; food purchased for human consumption and essential personal hygiene products.

VA SB1172

RS & UT; food for human consumption and essential personal hygiene products, delayed effective date.

VA SB571

RSUT; exemption for food purchased for human consumption and essential personal hygiene.

VA SB609

RSUT; exemption for food purchased for human consumption and essential personal hygiene.

VA HB1008

RSUT; exemption for food purchased for human consumption and essential personal hygiene.

VA SB850

RS & UT; exemption for food purchased for human consumption, essential personal hygiene products.

VA HB1484

RS & UT; exemption for food purchased for human consumption, essential personal hygiene products.

VA SB451

Retail Sales and Use Tax; exemption for essential personal hygiene products, etc., effective date.