Virginia 2024 Regular Session

Virginia Senate Bill SB564

Introduced
1/10/24  
Refer
1/10/24  
Report Pass
2/7/24  
Engrossed
2/9/24  
Refer
2/15/24  
Report Pass
2/23/24  
Refer
2/23/24  
Report Pass
2/28/24  
Enrolled
3/7/24  
Chaptered
4/5/24  

Caption

Distressed localities, certain; TAX, et al., to assess tax relief.

Impact

If implemented, SB564 could significantly influence state tax law by prioritizing the fiscal health of areas affected by severe economic distress. By mandating an assessment into the tax relief needs of these regions, the bill aims to address their unique economic challenges, potentially stabilizing their populations and improving overall economic conditions. The proposed assessment will culminate in recommendations due by November 1, 2024, which could lead to meaningful changes in tax policy that emphasize local needs.

Summary

SB564 is a legislative proposal focusing on providing income tax relief to double distressed localities in Virginia. These are defined as areas that have faced significant population declines since 2013 and currently experience above-average unemployment and poverty rates. The bill requires the Department of Taxation and the Commission on Local Government to conduct a thorough assessment regarding the potential benefits of implementing tax relief in these regions. Notably, the assessment will include factors such as cost-of-living increases over the past decade and an evaluation of various tax policy options that could alleviate financial burdens in these localities.

Sentiment

The sentiment surrounding SB564 appears to be largely supportive, particularly among those advocating for economic support in struggling communities. Proponents argue that the measure recognizes and seeks to rectify the issues of population decline and economic hardship impacting these localities. However, there may be underlying concerns about the effectiveness and implementations of such tax relief strategies without risking broader state fiscal implications.

Contention

While SB564 is intended to provide targeted relief, some contention may arise regarding the criteria for determining which localities qualify as 'double distressed' and how any potential tax relief measures will be funded. Legislators and stakeholders might debate the balance between providing necessary support to at-risk populations while ensuring the sustainability of state revenue. Moreover, the effectiveness of such relief measures in genuinely reversing population decline and economic distress will likely be scrutinized.

Companion Bills

No companion bills found.

Previously Filed As

VA HB1896

Bank franchise tax; electronic access to banks for real estate assessment records, etc.

VA SB1182

Bank franchise tax; electronic access to banks for real estate assessment records, etc.

VA SB736

Sales tax; data center exemption.

VA SB1075

Phase I Utilities; financing for certain deferred fuel costs, biennial reviews, etc.

VA HB1777

Phase I Utilities; financing for certain deferred fuel costs, biennial reviews, etc.

VA SB1294

Retail Sales and Use Tax; removes June 30, 2035, sunset on local exemption for data centers.

VA HB2334

Retail Sales and Use Tax; exemption for oil and gas drilling equipment, extends sunset provision.

VA SB1543

Casino gaming; eligible host localities.

VA HB2499

Casino gaming; eligible host localities.

VA SB489

Water quality funds; localities in fiscal stress.

Similar Bills

No similar bills found.