Virginia 2024 Regular Session

Virginia Senate Bill SB183

Introduced
1/8/24  

Caption

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

Impact

This legislation will significantly alter the way income tax is structured for low-income individuals in Virginia. By offering a refundable tax credit, the state is positioning itself as a more supportive economic environment for its low-income population, likely improving their financial situations. The credits are designed to not only ease the tax burden but to also promote economic stability among families experiencing financial hardships.

Summary

SB183 aims to amend the Virginia income tax system by allowing eligible low-income taxpayers to claim a refundable tax credit. This credit targets individuals and married couples whose incomes fall below the federal poverty line, providing them with immediate financial relief in the form of reduced tax liability. The bill outlines specific eligibility criteria and parameters on how these credits can be claimed, ensuring that they are accessible to those who need it most.

Contention

However, discussions surrounding SB183 indicate concerns about its long-term fiscal implications. Critics argue that while the intention behind the bill is commendable, the potential for reduced state revenue might lead to budgetary constraints in other areas. Additionally, questions have been raised regarding the bill's administrative efficiency; ensuring that credits are distributed properly and fraud-free might require considerable resources, and there's a fear that the impact may not be as wide-reaching as intended due to these potential issues.

Companion Bills

VA HB621

Similar To Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

Similar Bills

VA SB183

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA HB621

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA HB621

Income tax, state; eligible low-income taxpayers to claim a refundable tax credit.

VA HB1717

Earned income tax credit.

VA SB810

Income tax, state; eligible low-income taxpayers to claim a refundable income tax credit.

VA HB1312

Income tax, state; refundable tax credit for low-income taxpayers.

VA SB515

Income tax, state; refundable tax credit for low-income taxpayers.

VA SB343

Income tax, state; refundable tax credit for low-income taxpayers.