Virginia 2024 Regular Session

Virginia Senate Bill SB10

Introduced
11/20/23  

Caption

Income tax, state; subtraction for tax, military retirement benefits, uniformed services.

Impact

The implementation of SB10 is likely to benefit a substantial number of military retirees in Virginia, particularly those on lower incomes, by allowing them to keep more of their retirement income. The changes seek to enhance the state's appeal as a residence for military personnel transitioning to civilian life, potentially impacting population demographics and local economies. It is expected that this measure will contribute to economic growth by increasing disposable income among veterans, allowing for increased spending in local markets.

Summary

Senate Bill 10 (SB10) proposes a significant amendment to Virginia's tax code by introducing a subtraction from state taxable income for military retirement benefits. This aims to provide tax relief to veterans who have served in the armed forces, recognizing their contributions and supporting their transition to civilian life. The bill adjusts the current provisions under the Virginia tax code to allow eligible military retirement income to be partially exempt from state income taxes, thus easing the financial burden for veterans residing in Virginia.

Contention

There may be points of contention surrounding SB10, particularly concerning its fiscal impact on the state's budget. Critics may argue that the bill could lead to a decrease in state revenues which are currently allocated for various public services. Proponents of the bill will likely emphasize the moral imperative to support those who have served in the military, framing the proposed tax changes as a necessary form of economic relief rather than an expense. Furthermore, discussions in the legislative committee might reflect concerns about maintaining equity in tax benefits among different groups, which could lead to debates on how taxation should be structured in relation to all forms of income.

Companion Bills

VA HB1407

Similar To Income tax, state; subtraction for tax, military retirement benefits, uniformed services.

Similar Bills

VA HB1460

Income tax, state; subtraction for low-income mil. veteran w/permanent service-connected disability.

VA HB2373

Income tax, state; subtraction for members of National Guard.

VA SB1210

Income tax, state; subtraction for members of National Guard.

VA HB1436

Income tax, state; military benefits subtraction, age restriction.

VA SB1194

Income tax, state; military benefits subtraction, age restriction.

VA HB1690

Income tax, state; military benefits subtraction, age restriction.

VA SB1462

Income tax, state; military benefits subtraction, age restriction.

VA HB1578

Income tax, state; manufactured home park sale.