Virginia 2023 Regular Session

Virginia House Bill HB2319

Introduced
1/11/23  
Refer
1/11/23  
Report Pass
1/18/23  
Engrossed
1/23/23  

Caption

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

Impact

If enacted, HB2319 would have significant implications on state tax law, particularly concerning how Virginia residents calculate their taxable income. The changes would shift standard thresholds for deductions, thereby benefiting those within certain income brackets. This could lead to increased equity in the tax system, as lower and middle-income families would likely see more substantial savings compared to higher income groups. The overall intent is to foster a more favorable economic environment within the state by boosting household income.

Summary

House Bill 2319 addresses the taxation system in Virginia by proposing reductions in income tax rates and increasing standard deductions for individuals. The bill aims to alleviate the financial burden on taxpayers by modifying the existing tax brackets, which will potentially lower the overall tax liability for many residents. Additionally, the proposed adjustments to the personal exemptions are designed to provide further relief to families and individuals, aiming to enhance their disposable income and stimulate consumer spending.

Sentiment

Discussions surrounding HB2319 exhibit a generally positive sentiment, especially among proponents who advocate for tax relief measures. These supporters argue that the bill is a crucial step toward improving economic conditions for everyday Virginians. However, there is a degree of apprehension from critics who raise concerns about the potential loss of state revenue and the implications of funding for public services. The balance between tax cuts and sustainable state funding is a recurring theme in the debate over the bill.

Contention

Key points of contention relate to the potential financial impact of these tax reductions on state funding mechanisms, particularly for essential services such as education and healthcare. Critics of HB2319 argue that while tax reductions may provide immediate relief to individuals, they could result in budgetary shortfalls that affect public service delivery. This division reflects broader philosophical debates about taxation, government revenue, and the priorities of state spending, indicating that the bill may face significant scrutiny as it progresses through the legislative process.

Companion Bills

No companion bills found.

Previously Filed As

VA SB1451

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

VA HB1754

Income tax; imposition of tax and standard deduction.

VA HB2268

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

VA HB289

Income tax, state; indexing brackets and exemptions.

VA HB887

Income tax, state; creates a new tax bracket.

VA HB887

Income tax, state; creates a new tax bracket.

VA SB108

Income tax, state; standard deduction.

VA SB108

Income tax, state; standard deduction.

VA SB1423

Income tax, state; rates and deductions for businesses.

VA SB851

Income tax, state; increases standard deduction.

Similar Bills

VA HB2261

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

VA SB851

Income tax, state; increases standard deduction.

VA HB2065

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

VA SB1423

Income tax, state; rates and deductions for businesses.

VA SB1451

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

VA HB2406

Income tax, state; deductions for businesses.

VA SB950

Income tax, state and corporate; Paycheck Protection Program loans.

VA SB1355

Income tax, state and corporate; business interest, qualified business income deduction.