Support for HB 1123 – Tax Credit for Certain Health Care Providers
On behalf of the Virginia Animal Protection Group (VAPG), I write in support of HB 1123, particularly its inclusion of licensed veterinarians and its use of a capped, service-based income tax credit to strengthen access to care in underserved communities.
Veterinary workforce shortages—especially in rural, agricultural, and mixed-practice regions—are well documented and have implications for public health, food safety, agricultural viability, shelter operations, and emergency response. HB 1123 addresses these challenges through a voluntary incentive structure that rewards actual service delivery rather than imposing new regulatory or reporting requirements.
The Department of Taxation’s fiscal impact statement confirms that the bill is fiscally controlled and predictable, with an annual statewide cap of $5 million, a nonrefundable credit structure, and a defined sunset in 2031. The fiscal note’s expectation that the credit will be oversubscribed reflects the underlying workforce need the bill is intended to address, while the cap ensures that the Commonwealth’s exposure remains fixed and transparent. Administrative costs identified by the Department are limited and typical for the implementation of a new tax credit.
HB 1123 follows an approach that is consistent with workforce-retention strategies used in other states and at the federal level, where service-based financial incentives are commonly used to address veterinary shortages in underserved areas. Importantly, the bill supports veterinary capacity without expanding agency oversight, creating new mandates, or shifting responsibilities to agricultural producers or animal welfare organizations.
From the perspective of animal welfare organizations, shelters, rescues, and rural communities, workforce retention—not additional regulation—is the most pressing issue affecting access to veterinary care. HB 1123 directly supports that goal in a measured and fiscally responsible manner.
For these reasons, the Virginia Animal Protection Group supports HB 1123 and appreciates the General Assembly’s consideration of policies that strengthen essential veterinary services while maintaining fiscal discipline.
Respectfully submitted,
Bob Tubbs
Founder & Advocate
Virginia Animal Protection Group
Support for HB 1123 – Tax Credit for Certain Health Care Providers On behalf of the Virginia Animal Protection Group (VAPG), I write in support of HB 1123, particularly its inclusion of licensed veterinarians and its use of a capped, service-based income tax credit to strengthen access to care in underserved communities. Veterinary workforce shortages—especially in rural, agricultural, and mixed-practice regions—are well documented and have implications for public health, food safety, agricultural viability, shelter operations, and emergency response. HB 1123 addresses these challenges through a voluntary incentive structure that rewards actual service delivery rather than imposing new regulatory or reporting requirements. The Department of Taxation’s fiscal impact statement confirms that the bill is fiscally controlled and predictable, with an annual statewide cap of $5 million, a nonrefundable credit structure, and a defined sunset in 2031. The fiscal note’s expectation that the credit will be oversubscribed reflects the underlying workforce need the bill is intended to address, while the cap ensures that the Commonwealth’s exposure remains fixed and transparent. Administrative costs identified by the Department are limited and typical for the implementation of a new tax credit. HB 1123 follows an approach that is consistent with workforce-retention strategies used in other states and at the federal level, where service-based financial incentives are commonly used to address veterinary shortages in underserved areas. Importantly, the bill supports veterinary capacity without expanding agency oversight, creating new mandates, or shifting responsibilities to agricultural producers or animal welfare organizations. From the perspective of animal welfare organizations, shelters, rescues, and rural communities, workforce retention—not additional regulation—is the most pressing issue affecting access to veterinary care. HB 1123 directly supports that goal in a measured and fiscally responsible manner. For these reasons, the Virginia Animal Protection Group supports HB 1123 and appreciates the General Assembly’s consideration of policies that strengthen essential veterinary services while maintaining fiscal discipline. Respectfully submitted, Bob Tubbs Founder & Advocate Virginia Animal Protection Group