Virginia 2024 Regular Session

Virginia House Bill HB1444

Introduced
1/18/24  
Refer
1/18/24  
Report Pass
2/7/24  

Caption

State sales and use tax; distribution based on population of cities and counties ages 5 to 19.

Impact

The proposed changes in HB1444 could significantly impact state laws regarding tax revenue distribution. By linking sales tax revenue directly to the number of school-age children in localities, the bill aims to ensure that schools in populous areas receive adequate funding. While it could help address disparities in funding for education, the bill may also reduce the financial predictability that localities have traditionally relied on, leading to concerns about fiscal stability. This could compel local governments to make adjustments in their budgeting processes to accommodate fluctuating revenues that will depend on census data and population changes.

Summary

House Bill 1444 proposes amendments to how state sales and use tax revenues are distributed, specifically targeting the allocation based on the population of cities and counties with residents aged 5 to 19. The bill aims to enhance funding to localities by adjusting revenue-sharing methods to consider demographic factors. It stipulates that localities will receive their share of sales tax revenue based on the population estimates provided by the Weldon Cooper Center for Public Service. This shift is expected to provide better-targeted support to public education in areas with higher child populations, potentially balancing educational resources across the commonwealth.

Contention

Notable points of contention surrounding HB1444 involve concerns over how population estimates are calculated and the potential impact on less populated or more rural areas. Critics of the bill argue that reliance on population demographics can lead to inequitable funding, where urban or suburban areas thrive while rural localities suffer from neglect. Additionally, there are worries that this bill might prompt local governments to shift their focus primarily towards youth-centered projects at the expense of broader community needs. Overall, the bill represents a significant shift in funding formulas for public schools and could reshape local government priorities.

Companion Bills

No companion bills found.

Previously Filed As

VA HB2316

Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

VA SB1408

Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

VA SB1287

Sales and use tax, additional local; taxes to support schools.

VA SB1008

Sales and use tax, local; exemptions for food purchased for human consumption.

VA HB1686

Sales and use tax, local; exemptions for food purchased for human consumption.

VA HB1605

Local sales and use tax; construction or renovation of schools, Prince Edward County.

VA SB1161

Recordation tax; increases annual distribution to cities and counties.

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 HB2442

Sales tax; additional local tax for schools in City of Newport News.

Similar Bills

VA HB90

Sales tax; exemption for food purchased for human consumption & essential personal hygiene products.

VA HB90

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

VA SB451

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.

VA SB380

Sales tax; exemption for food purchased for human consumption, etc., definitions.

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 HB540

Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.