Virginia 2023 Regular Session

Virginia Senate Bill SB1403

Introduced
1/11/23  

Caption

Income tax, state; establishes a subtraction for professional firefighter pension.

Impact

Overall, this legislation is intended to ease the tax burden for professional firefighters in Virginia, which could serve as an incentive for more individuals to pursue careers in firefighting. The proposed changes in tax law will affect the financial landscape for existing and future firefighters, potentially enabling them to allocate more funds towards retirement savings and other personal expenditures. The addition of this pension subtraction may set a precedent for similar deductions or considerations for other public service professions in the future.

Summary

SB1403 proposes an amendment to Virginia's income tax code, specifically establishing a subtraction for professional firefighter pension benefits. This bill aims to enhance the financial situation of professional firefighters by allowing them to exclude a certain amount of their pension income from state taxation, recognizing the essential services they provide. The goal is to provide better financial support for those who have dedicated their careers to firefighting, thereby acknowledging both their sacrifices and the inherent risks associated with the profession.

Contention

While the bill has garnered support for its intention to benefit firefighters, there may be points of contention regarding its implementation and effects on state revenue. Critics might argue that introducing such tax subtractions can lead to decreased tax revenues for the state, which may impact funding for other crucial public services. Additionally, there are concerns about how the bill will be administered, including determining qualifications for those who would benefit from the new provisions. The balance between supporting essential services and maintaining a robust state budget is likely to be a focus of debate as the bill moves through committee discussions.

Companion Bills

No companion bills found.

Similar Bills

VA HB2353

Income tax, state; establishes a subtraction for professional firefighter pension.

VA HB1292

Income tax, state; subtraction for professional firefighter pension.

VA HB1292

Income tax, state; subtraction for professional firefighter pension.

VA SB61

Income tax, state; establishes a subtraction for firefighter benefits.

VA SB61

Income tax, state; establishes a subtraction for firefighter benefits.

VA HB1522

Income tax, state; subtractions for volunteer firefighters and emergency medical services personnel.

VA HB2076

Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.

VA HB491

Income tax, state; subtraction for volunteer firefighters and emergency medical services personnel.