Virginia 2023 Regular Session

Virginia Senate Bill SB1451

Introduced
1/12/23  

Caption

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

Impact

If enacted, SB1451 would result in a more simplified and potentially more equitable tax structure within the state. Lower tax rates could foster increased consumer spending and economic growth, while higher standard deductions would provide additional support for low to middle-income earners. Moreover, the adjustments regarding deductions for elderly citizens and additional provisions for dependents may lead to enhanced financial stability for these vulnerable groups, thereby impacting state revenue in the long term.

Summary

SB1451 is a legislative proposal aimed at amending tax laws in Virginia, specifically targeting the income tax rates and standard deductions for residents. The bill proposes to lower the income tax rates for individuals across various income brackets while simultaneously raising the standard deductions available to taxpayers. This change is seen by proponents as a means to alleviate the financial burden on individuals and families, particularly as they navigate rising costs of living and inflation.

Contention

Debate surrounding SB1451 has revolved around the implications of these changes on state funding for essential services. Critics argue that decreasing tax rates and increasing deductions could compromise state revenues, thereby affecting public services such as education and healthcare. Additionally, there is concern regarding the potential regressive nature of tax cuts, which could disproportionately benefit higher-income individuals at the expense of lower-income taxpayer contributions.

Companion Bills

No companion bills found.

Previously Filed As

VA HB2319

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 HB2319

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

VA HB2065

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

VA SB1423

Income tax, state; rates and deductions for businesses.

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.