Virginia 2025 Regular Session

Virginia Senate Bill SB632

Introduced
1/10/24  

Caption

Income tax, state; decreases certain taxes, increases amount of tax credit.

Impact

The implementation of SB632 is set to have a significant effect on Virginia's state tax legislation. By lowering certain tax rates and bolstering the tax credit system, the bill aims to alleviate economic pressure on low- and middle-income families, encouraging spending and stimulating economic growth. The potentially reduced income tax collections may pose challenges for state revenue generation, requiring adjustments in budgeting and expenditures for state-funded services such as public education and infrastructure. However, proponents argue that the long-term benefits of boosting household disposable income will offset these revenue challenges by fostering a more vibrant economy overall.

Summary

SB632 proposes amendments to Virginia's income tax law, primarily aimed at decreasing certain income tax rates and increasing the amount of tax credits available to low-income taxpayers. Specifically, the bill modifies tax percentages for various income brackets, thereby easing the tax burden on residents. Furthermore, it introduces additional provisions to enhance the income tax credit system, which is crucial for supporting low-income families in Virginia. These changes are expected to take effect starting January 1, 2025, allowing taxpayers to benefit from reduced rates and increased credits in the upcoming tax years.

Contention

Debate surrounding SB632 has highlighted contrasting perspectives regarding fiscal responsibility versus tax relief. Supporters of the bill emphasize the necessity of providing financial relief to struggling families, whereas opponents argue that the reductions in tax rates could undermine funding for essential state services. Critics have raised concerns over the sustainability of tax cuts given the state's growing fiscal needs, suggesting that the measure could lead to budget shortfalls in the future. The discussions reflect ongoing tensions in Virginia's fiscal policy landscape, balancing the need for tax relief with the imperative to maintain robust levels of public service funding.

Companion Bills

VA SB632

Carry Over Income tax, state; decreases certain taxes, increases amount of tax credit.

Similar Bills

VA HB1281

Income tax, state; decreases certain taxes, increases amount of tax credit.

VA SB632

Income tax, state; decreases certain taxes, increases amount of tax credit.

VA HB1281

Income tax, state; decreases certain taxes, increases amount of tax credit.

VA HB1755

Sales and use tax on services and digital personal property.

VA HB889

Retail Sales and Use tax; levies tax on following services: admissions, charges for recreation, etc.

VA HB889

Retail Sales and Use Tax; levies tax on following services: admissions, charges for recreation, etc.

VA HB1343

Taxation; numerous changes to the Commonwealth's tax structure.

VA SB703

General appropriations and revenue of the Commonwealth; includes digital personal property.