Virginia 2023 Regular Session

Virginia Senate Bill SB1506

Introduced
1/20/23  

Caption

Income tax, state; credits for neighborhood assistance act & education improvement scholarships.

Impact

The enactment of SB1506 would facilitate the establishment of a mechanism for neighborhood organizations to receive significant financial contributions from local businesses through the allocation of tax credits. By creating a structured approach to tax credits, the bill provides a pathway for increasing funding for programs aimed at enhancing educational outcomes and support for low-income families. This could potentially lead to the meaningful improvement of educational resources available to at-risk populations in the state, contributing to long-term community development.

Summary

SB1506 is a bill aimed at amending provisions related to income tax credits for businesses that contribute to neighborhood organizations providing educational support. The bill seeks to incentivize these organizations to assist low-income persons and eligible students with disabilities through financial support and resources. Specifically, organizations must ensure that at least 50% of the people they serve fall within these eligible categories, thereby reinforcing efforts to target assistance towards the most vulnerable groups within the community.

Provision

Notably, the bill specifies that tax credits will be capped at $25 million per fiscal year for eligible proposals, ensuring some level of limitation on the expenditure of taxpayer funds. Moreover, it includes provisions requiring regular audits of recipient organizations to ensure compliance with eligibility requirements. This regimented structure is intended to foster transparency and accountability among organizations that stand to benefit from the tax credits granted by SB1506.

Contention

However, the bill may face opposition regarding accountability and oversight of the neighborhood organizations that receive tax credits. Critics might argue that without stringent oversight, resources could be mismanaged or disproportionately favor those already financially stable. Additionally, there is concern over the potential burden placed on taxpayer resources due to the tax credits, which could detract from funding available for other essential services. The balance between encouraging community support through tax incentives and ensuring responsible fiscal management will likely be a key point of debate.

Companion Bills

No companion bills found.

Similar Bills

VA SB27

Income tax, state; credits for Neighborhood Assistance Program & Education Improvement Scholarships.

VA HB2431

Income tax, state; tax credit for Neighborhood Assistance Act, Education Improvement Scholarships.

CA AB1321

California Coordinated Neighborhood and Community Services Grant Program.

CT SB01012

An Act Concerning The Neighborhood Assistance Tax Credit.

CT SB00336

An Act Concerning The Neighborhood Assistance Tax Credit.

DC CER25-0094

Southwest Neighborhood Assembly Scholarship Program Recognition Resolution of 2023

CT SB00273

An Act Concerning Revisions To The Higher Education Statutes.

CO HB1393

Displaced Aurarian Scholarship