Public Comments for 01/26/2022 Finance
HB226 - Taxes; appeal of local assessments.
HB238 - Land use assessment; forms used for revalidation of applications shall be prepared by TAX.
HB291 - Income tax, state; creates a nonrefundable tax credit for family caregivers.
Requesting information
As someone with progressive and rather aggressive multiple sclerosis, HP291 is it would be a tremendous help for our situation. Over the past decade, I’ve gone from being a family provider to something of a burden. This is because I’ve had to utilize a power wheelchair full-time. While 291 is not gonna solve everything, it would be a tremendous help to my wife with helping on the expenses of MS.
The Virginia Family Caregiver Income Tax Credit proposed in HB291 would be a commonsense step to help make family caregivers’ responsibilities a bit easier by providing some financial relief so they can continue to care for their loved ones. Across Virginia, family caregivers assist their parents, spouses, and other loved ones so they can remain at home – where they want to be – and out of costly, taxpayer-funded nursing homes. These family caregivers help with bathing, dressing, transportation, and much more – and many also contribute financially to their loved ones’ care. These responsibilities can be emotionally, physically, and financially challenging. AARP Virginia supports a Family Caregiver Income Tax Credit because there are more than a million family caregivers in Virginia who provide a total of 870 million hours of unpaid care each year. That unpaid care is valued at $11.2 billion, annually. Family caregivers are the backbone of our workforce and spend an average of nearly $7,000 per year out of their own pockets when caring for a loved one. The Virginia Family Caregiver Income Tax Credit would be a non-refundable credit to help offset the amount of state income taxes owed. Covered expenses could include: adult day care, respite care, transportation, home modifications, equipment and assistive technology, home health care aides, and other expenses to help their loved ones remain safe at home Any day-to-day living costs, such as food and clothing would not qualify for the credit. Income limits for couples or individuals filing for the credit would ensure that the tax credit goes to help those family caregivers who need it the most. In a caregiving survey conducted in August of 2019, AARP found that nearly 9 in 10 Virginia voters over the age of 40 support a state income tax credit for family caregivers. This support remained strong across party lines with 87% of Republicans, 89% of Independents, and 94% of Democrats expressing their support and 8 out of 10 voters saying they would support a candidate for state office who worked to enact a caregiver tax credit. The money that family caregivers spend out of pocket to take care of their loved ones affects their ability to save for retirement or have enough money to enjoy their own lives and, for some, it means they can’t afford everyday necessities or pay their bills. In 2016, it was estimated that 53% of adults who turned 65 would need some sort of long-term care services during their lifetime and family members are often the ones to provide that care. More than half of current and former caregivers surveyed said if they were no longer able to care for their loved ones on their own, they would have to move them into an adult home, an assisted living facility, or a nursing home. 73% of those we surveyed said that some sort of assistance to recover out-of-pocket caregiving expenses would be helpful to them. Family caregiving is an issue that affects nearly all of us at some point – we either are caregivers or need caregivers. AARP Virginia asks that you vote YES on HB291 to bring a bit of relief to family caregivers who are saving the commonwealth billions of dollars each year.
The Virginia Family Caregiver Income Tax Credit proposed in HB291 would be a commonsense step to help make family caregivers’ responsibilities a bit easier by providing some financial relief so they can continue to care for their loved ones. Across Virginia, family caregivers assist their parents, spouses, and other loved ones so they can remain at home – where they want to be – and out of costly, taxpayer-funded nursing homes. These family caregivers help with bathing, dressing, transportation, and much more – and many also contribute financially to their loved ones’ care. These responsibilities can be emotionally, physically, and financially challenging. AARP Virginia supports a Family Caregiver Income Tax Credit because there are more than a million family caregivers in Virginia who provide a total of 870 million hours of unpaid care each year. That unpaid care is valued at $11.2 billion, annually. Family caregivers are the backbone of our workforce and spend an average of nearly $7,000 per year out of their own pockets when caring for a loved one. The Virginia Family Caregiver Income Tax Credit would be a non-refundable credit to help offset the amount of state income taxes owed. Covered expenses could include: adult day care, respite care, transportation, home modifications, equipment and assistive technology, home health care aides, and other expenses to help their loved ones remain safe at home Any day-to-day living costs, such as food and clothing would not qualify for the credit. Income limits for couples or individuals filing for the credit would ensure that the tax credit goes to help those family caregivers who need it the most. In a caregiving survey conducted in August of 2019, AARP found that nearly 9 in 10 Virginia voters over the age of 40 support a state income tax credit for family caregivers. This support remained strong across party lines with 87% of Republicans, 89% of Independents, and 94% of Democrats expressing their support and 8 out of 10 voters saying they would support a candidate for state office who worked to enact a caregiver tax credit. The money that family caregivers spend out of pocket to take care of their loved ones affects their ability to save for retirement or have enough money to enjoy their own lives and, for some, it means they can’t afford everyday necessities or pay their bills. In 2016, it was estimated that 53% of adults who turned 65 would need some sort of long-term care services during their lifetime and family members are often the ones to provide that care. More than half of current and former caregivers surveyed said if they were no longer able to care for their loved ones on their own, they would have to move them into an adult home, an assisted living facility, or a nursing home. 73% of those we surveyed said that some sort of assistance to recover out-of-pocket caregiving expenses would be helpful to them. Family caregiving is an issue that affects nearly all of us at some point – we either are caregivers or need caregivers. AARP Virginia asks that you vote YES on HB291 to bring a bit of relief to family caregivers who are saving the commonwealth billions of dollars each year.
Good Morning Chairman, and Committee Members, My name is Lilia Keys. I am representing AARP Va. We are supporting HB 291 and 720. If you would like more information or have any concerns, please contact our state advocacy director, Natalie Snider. nsnider@aarp.org Thank you very much for your time.
I am in favor of HB 291. Providing a tax credit for family caregivers would allow more seniors to age in place. It would also help family caregivers acquire the additional items needed to care for seniors at home. Please vote Yes on HB 291..
As a Virginin, educated in Virginian Schools, we were taught the importance of the Constitution of the Commonwealth with regard to our Nation's Constitution. These documents are articles that are supposed to guide our self governance. Article VIII, Section 10 Public dollars are not to go to schools NOT owned by the Commonwealth or a Municipality inside the Commonwealth's jurisdiction, except for when the Commonwealth has entered into an agreement with another jurisdiction. The Commonwealth should also not engage in the endorsement of private education cartels, weakening the publicly available options. This would do a disservice to the people, because the people's representatives have less oversight with regard to private institutions, than they have through electing their local boards.
The National Multiple Sclerosis Society proudly supports HB 291, to establish a nonrefundable family caregiver income tax credit in Virginia. This bill would greatly benefit the lives of people impacted by multiple sclerosis (MS), an unpredictable, often disabling disease of the central nervous system that disrupts the flow of information within the brain and between the brain and body. Symptoms vary from person to person and can range from numbness and tingling, to walking difficulties, fatigue, dizziness, pain, depression, blindness and paralysis. While breakthroughs in MS research have helped people with MS live more independently, up to 58% of people living with MS rely on unpaid care from family caregivers. Family caregiver responsibilities may include hands-on assistance with daily activities (e.g., transportation, mobility, coordination of in-home care) as well as emotional support. Fulfilling these responsibilities often necessitates time away from work and loss of income, in addition to expenses incurred to provide care. An income tax would help ease that burden by helping to offset the costs for expenses such as home improvements to make a living safe spacer for the care recipient; purchase or lease of technological equipment; and services including respite, in-home care and adult day care. With this relief, more family caregivers in Virginia will be able to remain employed and continue contributing to the Commonwealth through their taxes. The National MS Society strongly supports HB 291.
HB338 - Retirement and taxation; obsolete and not set out sections.
HB402 - Landlords, participation; tax credit.
As a Virginin, educated in Virginian Schools, we were taught the importance of the Constitution of the Commonwealth with regard to our Nation's Constitution. These documents are articles that are supposed to guide our self governance. Article VIII, Section 10 Public dollars are not to go to schools NOT owned by the Commonwealth or a Municipality inside the Commonwealth's jurisdiction, except for when the Commonwealth has entered into an agreement with another jurisdiction. The Commonwealth should also not engage in the endorsement of private education cartels, weakening the publicly available options. This would do a disservice to the people, because the people's representatives have less oversight with regard to private institutions, than they have through electing their local boards.
HB551 - Retail Sales and Use Tax; exemption for medicine and drugs purchased by veterinarians.
HB592 - Income tax, state and corporate; conversion to employee ownership.
As a Virginin, educated in Virginian Schools, we were taught the importance of the Constitution of the Commonwealth with regard to our Nation's Constitution. These documents are articles that are supposed to guide our self governance. Article VIII, Section 10 Public dollars are not to go to schools NOT owned by the Commonwealth or a Municipality inside the Commonwealth's jurisdiction, except for when the Commonwealth has entered into an agreement with another jurisdiction. The Commonwealth should also not engage in the endorsement of private education cartels, weakening the publicly available options. This would do a disservice to the people, because the people's representatives have less oversight with regard to private institutions, than they have through electing their local boards.
HB693 - Vehicle registration; personal property tax relief.
HB791 - Data centers; center fixtures are taxed as part of the real property where they are located, etc.
HB971 - Commonwealth's taxation system; conformity with the Internal Revenue Code, Rebuild Va. grants, etc.
On behalf of the Virginia Restaurant, Lodging & Travel Association we would like to share with you our strong support for HB971. At the height of COVID-19, the Paycheck Protection Program helped ensure that restaurants, hotels, and other hospitality businesses didn't permanently close their doors and kept employees on payroll. Allowing for an increased deduction limit for PPP loans and expenses will provide relief to these businesses that have struggled for almost 24 months now as a result of COVID-19. Omicron has only added to these challenges. 69% of restaurants say business conditions are worse now than they were three months ago. Only 5% say business conditions have improved during the last three months. This is on top of the cumulative effects of nearly 2 years of pandemic induced challenges. 56% of operators say their restaurant accumulated additional debt since the beginning of the COVID-19 outbreak in March 2020. 47% of operators say their restaurant fell behind on expenses since the beginning of the COVID-19 outbreak in March 2020. 79% of operators say their restaurant is less profitable now than it was before the beginning of the COVID-19 outbreak in March 2020. For these reasons, we strongly urge you to support HB971.
The Roanoke Regional Chamber supports HB 971. This bill will allow thousands of additional businesses to obtain tax forgiveness for PPP loans as they continue to navigate recovery in the pandemic. Please support these businesses by voting "yes" on HB 971. Thank you for your consideration.
Virginia Loggers Association supports HB 971 to help our businesses engaged in forest products and harvesting industry.
The Virginia Forestry Association supports both HB971 and HB1003, which will provide much needed tax relief for the Commonwealth’s third largest industry. Many small forestry, logging, and forest products businesses utilized PPP loans to sustain their operations during a time of great uncertainty. These bills will provide critical relief that is consistent with the original intent and spirit of the PPP loan program.
We support.
The Virginia Motorcoach Association supports House Bill 971 to provide much needed tax relief for the Commonwealth’s motorcoach industry, which has been one of the hardest hit during the pandemic. Passage of HB 971 will help Virginia’s motorcoach industry receive the tax relief Congress intended and help it recover and survive to serve Virginia’s recovering tourism industry and passenger transportation needs.
The Virginia Trucking Association supports House Bill 971 to provide much needed tax relief for the trucking companies and fleets that continued to serve the Commonwealth throughout the COVID-19 pandemic providing critical transportation of the essential goods, including vaccines, test kits and medical supplies, to sustain the population and our economy.
We support
On behalf of the Northern Virginia Chamber's almost 700 members we would like to thank Chair Byron for these bills which would provide much needed tax relief for Virginia businesses. The PPP loan program was a lifeline for businesses of all types and sizes during the height of the COVID-19 related closures. Providing this tax relief, as Congress intended, would show the General Assembly supports the economic recovery of the hardest hit industries and is committed to keeping Virginia a top state in which to do business. Thank you, Clayton Medford VP, Government Relations Northern Virginia Chamber of Commerce
HB1003 - Internal Revenue Code; conformity of the Commonwealth's taxation system.
Dear Delegate, I am writing to urge you to support local control over tax dollars for school facilities. Local voters and local parents should have the right to approve or deny a special 1% sales tax for this purpose. These taxes don’t fill government coffers - they can only be used for school construction and renovation, can exempt groceries and medications, and have a built in-expiration date. The General Assembly has previously granted this authority to nine localities and this year, three politically diverse localities have requested this ability, the City of Charlottesville, Isle of Wight County, and Prince Edward County. There is also a bill to grant this local authority to all municipalities in the Commonwealth. This local tax for schools was unanimously recommended by the bipartisan Commission on School Construction and Modernization. Here in Cville it has a lot of support and momentum, and has already passed the Senate. Governor Youngkin has promised a record investment in education while also urging us to move beyond our fractured politics. I respectfully ask you to reconsider the decision to table bills HB531, HB545 and HB63. Please support local parents and voters with the authority to decide for themselves on local taxes for their schools. Please think about this important initiative for Charlottesville, its kids, and future generations. Matt Caesar
Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS
The Virginia Forestry Association supports both HB971 and HB1003, which will provide much needed tax relief for the Commonwealth’s third largest industry. Many small forestry, logging, and forest products businesses utilized PPP loans to sustain their operations during a time of great uncertainty. These bills will provide critical relief that is consistent with the original intent and spirit of the PPP loan program.
We support.
The Virginia Motorcoach Association supports House Bill 1003 to provide much needed tax relief for the Commonwealth’s motorcoach industry, which has been one of the hardest hit during the pandemic. Passage of HB 971 will help Virginia’s motorcoach industry receive the tax relief Congress intended and help it recover and survive to serve Virginia’s recovering tourism industry and passenger transportation needs.
The Virginia Trucking Association supports House Bill 1003 to provide much needed tax relief for the trucking companies and fleets that continued to serve the Commonwealth throughout the COVID-19 pandemic providing critical transportation of the essential goods, including vaccines, test kits and medical supplies, to sustain the population and our economy.
We support
On behalf of the Northern Virginia Chamber's almost 700 members we would like to thank Chair Byron for these bills which would provide much needed tax relief for Virginia businesses. The PPP loan program was a lifeline for businesses of all types and sizes during the height of the COVID-19 related closures. Providing this tax relief, as Congress intended, would show the General Assembly supports the economic recovery of the hardest hit industries and is committed to keeping Virginia a top state in which to do business. Thank you, Clayton Medford VP, Government Relations Northern Virginia Chamber of Commerce
HB1155 - Retail Sales and Use Tax; definitions, media-related exemptions.
Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS
HB1168 - Real property; tax exemption for certain disabled veterans and surviving spouses.
Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS
We would encourage the Committee to consider placing some parameters on these potential refunds, as was done in 2021 in the implementing legislation for the personal property tax exemption (which has a three-year lookback period). We understand that some counties have already received large refund requests encompassing several years. Our concern with this bill is that localities would continue to be exposed to potentially very large refund requests (possibly dating back to more than ten years), which they would not necessarily have any way to anticipate.
Please help these grieving parents. This is definitely insult to injury for these unfortunate people.
HB148 - Certified pollution control equipment; certification by subdivisions.
Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS
VACo supports this legislation.
Please SUPPORT HB 148 to streamline implementation of the existing pollution control equipment tax exemption certification process for local government pollution control projects such as Chesapeake Bay wastewater upgrades and various other water, waste, and stormwater pollution control projects. Although political subdivisions do not pay sales tax when directly purchasing wastewater equipment themselves, when they hire contractors to build pollution control facilities, the localities use the Certified Pollution Control Equipment Tax Exemption process to assure bidders that the necessary equipment purchases will be tax exempt. This starts an inefficient paperwork process. The locality has to prepare a certification package and DEQ staff has to take time to process it, which can impact schedules for bidding and starting projects. By adopting the political subdivision certification process, the bill streamlines the process and benefits localities, DEQ, and the environment: • Both the locality and DEQ save on administrative burden and associated expense. • The pollution control projects can move along a bit faster.