The City of Portsmouth strongly opposes the loss of the grocery sales tax. Loss of these funds would result in a significant negative impact to this city which is rated by the Virginia Commission on Local Goverment as being highly fiscally stressed (12). If this revenue source is going to be removed, all local governments should be held harmless! We respectfully request that you oppose this bill. Thank you

Virginia Loggers Association supports HB 1319 to incentivize landowners to improve their hardwood forest resources. Hardwood forests can take almost 100 years to mature for useful products used by society. Virginia's forest property owners are the single largest ownership and our future generations depend upon land owners making great decisions and investments to improve the likelihood of healthy forests in the future. HB 180 is very important to help localities maintain forest land use taxation as an option for land owners. Landowners will benefit from forest land use tax rates and may maintain forests in a healthy condition for the entire life of the forest stand. Localities will have a way to recover some of the lost tax revenues to meet their operating costs serving constituents. VLA supports hb 90 because food is an essential for every household. The effect will be to help all citizens by eliminating the taxes on food. By taking this action, our policy makers would be investing in hard working citizens who work everyday and the youth who are future leaders. Once people are well fed and strong, they will be productive and contribute in many ways to Virginia's economy.

Please support bill HB103. Fair is fair. Educational opportunity should be encouraged and educational diversity encouraged, not discouraged. Thank you.

Please support HB103. Homeschooling families should be given the ability to deduct expenses related to educating their children.

Please support bill HB103. Our family pays taxes for a public high school we are not sending our children to because we are not happy with the education it provides. We choose to homeschool. I believe we should be able to claim a tax deduction for schooling materials purchased to educate our children at home. We must buy curriculum, student books, and also pay private teacher's tuition for classes we outsource. Thank you for supporting homeschool families.

We strongly support HB103. This deduction will help offset the costs associated with homeschooling and help us provide additional educational opportunities for our children. Those that homeschool should be afforded the same tax benefits as all other educators, whether at public or private institutions. Not recognizing homeschool educators as equally deserving is unfairly prejudicial and only serves to forward the false and misconceived notion that homeschooling isn't a viable, worthwhile, legal, and often ideal option. Tax deductions are much preferred over any government provided financial assistance, as that will surely have bureaucratic strings attached.

Please vote yes. Thank you.

I am urging support of bill HB103. As a homeschooling family that pays taxes I believe it fair to claim a tax deduction for schooling materials purchased to educate our children at home. Just as public schools do, we must purchase curriculum, student books, etc every year.

In support of tax deduction for educators.

I am writing in support of bill HB103. Homeschool parents should be able to submit a tax deduction on the materials we use just as we would if we had a college students. We purchase curriculum, books, and supplies for our homeschool children to give them the best education we believe they should receive. I urge you to pass this bill to help our Virginian homeschool parents.

Giving all people who can establish that they have a role in being an educator whether private or homeschooled financial relief via tax credits helps all Virginians. As with any endeavor, money helps to increase resources; thus, what we are left with are better-educated Virginians no matter where they have their classroom. It is fair and equitable, and allows all students in the Commonwealth an opportunity to afford an expanded education. A win-win for all. Please consider passing this bill. We humbly thank you for all you do!

I encourage you to vote in favor of this bill, which will support educators (including homeschool families) by leaving more of their own money in their pockets. The people responsible for educating our society’s children ought to be able to keep more of their hard-earned resources to deepen the well from which to draw for their children’s educational opportunities and curriculum. Thank you.

Honorable Delegates, Please support HB 103. As a homeschool mom of 6+ years, I'd appreciate any deduction off the cost of educational items. Thank you! Michelle Cunningham

I do not support this bill including Home Schoolers. The moment that we accept money for homeschooling the moment it gives the government the assumption that they can regulate, impose, or demand things of our homeschool. Many homeschoolers began to do so because they did not like the way Public School was done, or the materials being taught to their children or the lack there of.

As a homeschool parent, I am supportive of this bill. We pay taxes to cover the public schools that we do not use, and then also pay for our homeschool curriculum and programs. I would appreciate a tax break for this as a home educator.

This isn’t school choice. This is government dollars dictating homeschool structure, curriculum, and God knows what else. Don’t be a lemming. Kill the bill!!!

Many Virginia parents have turned to, or continue to, home educate their children in response to the current pandemic. Home educators are out of pocket for the increasing costs of quality curriculum materials. All Virginia children deserve a quality education, led by empowered parents with high quality materials. Please vote YES for this bill!

I am writing to ask that HB103 would be passed. It is only right and fair for homeschooling families to receive a tax break given that they are not receiving the services at public school that their tax money is going to. Thank you for your consideration.

I strongly support these bills, please continue to pass these impornant bills .thank you Kathi Martin

Please support and pass this bill! Many of us have a single based income and this could ease a small burden on many of us. God Bless all of you!

Please vote yes in support of HB103, so that homeschooling families could offset some educational expenses. It is a well known fact that teachers often dig into their own pockets to buy supplies for their class, homeschool educators are no different. In addition to paying taxes towards the public school system, homeschooling families also incur the costs of buying curriculum and necessary educational supplies.

Educational expenses put an undue and erroneous burden on our educators. I fully support eligible educational expenses to be deductible for anyone responsible for the education of our children.

I strongly support HB 103 and urge you to vote to pass it. This bill will help our teachers who are already stretched thin. It will be an encouraging step forward in school choice as well, helping those who choose to homeschool with the financial burdens they take on. The future of our Commonwealth, and our Country rely on a well educated populace, and supporting those we're entrusting to educate them is a critical first step.

My family supports this bill as we plan to continue homeschooling and participate within our homeschool community.

This is a must and should be passed this session.

Please help pass this bill. This would give many parents now a right to claim a deduction from state taxes for certain expenses they have paid in connection with educating children. Since the beginning of the pandemic, more parents have taken the decision to be involved in educating their children and to give them the best opportunities that they can. Many of us are already struggling financially and this would help many of us. Our children are our investment and we want the best for them. Thank you.

This bill would be a huge benefit to homeschooling families. Most of us are single income households. This relief would help ease a small burden! I explore you to pass this bill.

It would be such a tremendous benefit for patent educators to be able to claim education expenses for their children. Homeschooling isn't cheap but the investment is worth it. Thank you for considering this idea.

I believe that homeschooling parents deserve to receive tax breaks just as public schools do. The cost adds up quickly especially when you have more than one child to educate. Just because homeschool parents choose to educate their children on their own doesn't mean they deserve to be punished with no exemptions. They are still required to pay for taxes that go to public schools , why? Most are not wealthy and struggle to make it happen but they make it happen because their children are worth it. The government should have the same mind set. The children are worth it. Public or private school.

All educators should receive equal treatment under the law for reimbursement of educational expenses.

I want to encourage you to support a tax deduction that includes home educators. We pay taxes to fund the public schools even though our children do not attend and then we also personally fund our children's education.

This will be very helpful for children who are educated at home. The costs of homeschooling can add up and this will help to make it more affordable, which should allow us to enhance/improve are children's educations. Please pass this bill and thank you for supporting education!

Please support this bill to assist educators and homeschooling families.

Please thoroughly consider House Bill 103. Our education system - even in the great Commonwealth - is suffering and those educators who are committed and capable struggle the most. This bill would provide them the ability to recoup some of the personal finance they freely give to enhance their classes. It would also bolster home educators who commit their time and finances to focusing on specifically and properly educating and growing children. There are currently no deductible options for home educators and the expenses can be equal or more to that of public education. Thank you for your consideration and support of House Bill 103.

Hello, please move this bill forward to support educators. As a homeschooling mother of three, school expenses and curriculum add up and it would be a blessing to be able to receive a tax deduction for certain expenses. Especially considering we pay taxes to support public schools that our children do not use; a tax deduction would even things out a little and enable more parents to homeschool, if they wish to do so but are limited financially. Thank you.

I support this bill to provide tax relief to parents who choose to homeschool their children. We pay large amounts of taxes to fund the public schools which we do not use and in turn must buy all of the curriculum for our students.

My family and neighbors strongly support this bill. Please ensure it is supported and passed.

Thank you for supporting this!

Please support those parents who are sacrificing to provide a quality education at home by providing a tax deduction for school expenses. Every little bit helps. Thank you

As a homeschooling mother of 5, I should be able to deduct the money for curriculum and supplies we use to educate our children. Our family is already funding the public school system with our taxes, but our kids don't use it. So we have to pay out of pocket for their education while still funding the public schools. Many other homeschooling parents are in the same situation. At least give us a tax deduction to make it more affordable and more fair. In addition, many school teachers spend their own money on classroom supplies because the children need them and they aren't provided. They should not have to do this, but they do because they care. They should be able to deduct these expenses. All of our kids need to be educated, and supplies that are necessary for helping kids learn should get a tax deduction. It's just the right thing to do.

I am very much in favor of H.B 103. As a parent who homeschools our child this would really help ease the financial burden. We spent over $950 on curriculum and supplies just for our kindergartener last year. We see this as an investment that we are more than glad to make; however, it is frustrating that our state and local taxes are used to support public schools and then we have to turn around and purchase our own supplies. It's like being taxed twice OR having to pay for our child's education AND our neighbor's child's education. This bill would at least make things fairer and probably enable more people to be able to homeschool their children. Thanks.

An income tax reduction would help tremendously with homeschooling expenses

This is a pro-education bill, and we support it. Allowing a tax credit or deduction for educators is not a new idea. In 2021, Iowa expanded its education tax credit to include homeschool families. It is discussed here: https://iowatorch.com/2021/03/16/bill-expanding-tuition-and-textbooks-tax-credit-to-homeschoolers-advances-in-the-iowa-house/ HB 103 makes an important statement about Virginia's willingness to support educators, including home schoolers, who put their own money into educating children. The entire Commonwealth benefits when education is encouraged, and this bill is a highly cost-effective way to do that.

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

I select these particular bills because I feel that any increase in taxes that will go strictly to support the renovation of our school to prepare the environment for our students. Greatly needed.

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

Please consider this bill, it can be a blessing to educators all across the state. Inflation has hit hard and any help we can get is a blessing.

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.

As a Virginia educator in Richmond, I have spent the last 7 years using my own limited income to provide necessary supplies in my classroom to make my classroom organized and appealing to students. Storage containers, ziploc bags, markers, glue, various types of papers, paper for bulletin boards, tape, cleaning supplies- these are just a few of the items that I have to purchase with my own money as my school does not provide items like this. I approve of HB103 because teachers need all the help we can get. I know I, and thousands of educators across the state would benefit greatly with this tax deduction.

As a Virginia educator in Richmond, I have spent the last 7 years using my own limited income to provide necessary supplies in my classroom to make my classroom organized and appealing to students. Storage containers, ziploc bags, markers, glue, various types of papers, paper for bulletin boards, tape, cleaning supplies- these are just a few of the items that I have to purchase with my own money as my school does not provide items like this. I approve of HB103 because teachers need all the help we can get. I know I, and thousands of educators across the state would benefit greatly with this tax deduction.

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

Virginia Loggers Association supports HB 1319 to incentivize landowners to improve their hardwood forest resources. Hardwood forests can take almost 100 years to mature for useful products used by society. Virginia's forest property owners are the single largest ownership and our future generations depend upon land owners making great decisions and investments to improve the likelihood of healthy forests in the future. HB 180 is very important to help localities maintain forest land use taxation as an option for land owners. Landowners will benefit from forest land use tax rates and may maintain forests in a healthy condition for the entire life of the forest stand. Localities will have a way to recover some of the lost tax revenues to meet their operating costs serving constituents. VLA supports hb 90 because food is an essential for every household. The effect will be to help all citizens by eliminating the taxes on food. By taking this action, our policy makers would be investing in hard working citizens who work everyday and the youth who are future leaders. Once people are well fed and strong, they will be productive and contribute in many ways to Virginia's economy.

Virginia Loggers Association supports HB106, HB180, HB295, and HB 297. HB180 may help localities to retain forest lands in land use taxation programs. Currently it appears many localities with forest land use taxation are considering its removal to meet operating costs. The forest products industry is Virginia's third largest industry and depends the sustainable forest supply to daily supply the needs Virginia's mills. This great industry is one we hope our elected policy makers will support with pro-business laws and supporting incentives for private landowners to maintain the forest land base. VLA also supports HB106, HB 295, and HB297 because they will help all businesses and especially those businesses struggling due to the pandemic, market declines, and causes beyond their control. The bills have the effect of freeing up money businesses can invest in rebuilding, updating, and holding on during declines. Ron Jenkins, VLA Executive Director

Please move to report HB901, HB289, HB788, HB295, HB1083, HB1121. Thank you.

Land banks are tools to deal with vacant property -- they are new to Virginia but proven tools used throughout the country for the very purpose of address blight and returning underutilized properties to the tax rolls. As we know, vacant properties pose a number of threats to neighborhood stability and safety, and also negatively affect property values. This bill comes out of collaboration and conversation between the several existing land banks in Virginia. They are on the ground, trying to make this relatively new program work, and have identified the additional supports outlined in this bill as necessary to continue doing the work they do to improve property condition and value for their localities. Maggie Walker Community Land Trust, serving as Richmond's regional Land Bank, support this bill as a way to improve the strength and efficiency for all of Virginia's land banks, with the ultimate goal of having a positive outcome on neighborhood property values and stability! Thank you to our representatives for their hard work championing this legislation!

Comments Document

1. Online platforms are NOT taxpayers. They are fiduciaries entrusted to collect money from a taxpaying public who assumes that their tax dollars will ultimately be remitted to the correct locality. NOTHING in HB518 assures that of happening. Localities are being asked to take a check and the platform’s word for it: “Trust us. It’s what we owe ya.” 2. This bill leaves no audit trail to assure correctness of remitted taxes. The word “audit” does not appear in the text of this bill anywhere. The platforms’ idea of an audit is to force localities to initiate legal process every time we need information. The platforms and their representatives know exactly how absurd that is and what a chilling effect it has on transparency. That’s the point. 3. Local hotels and restaurants rely on meals and lodging taxes correctly returned to their localities so that their local governments can promote and reinvest in their industry. Tax officials need to know the locations and amounts associated with tax remissions so that we can guarantee that dollars are remitted to the correct locality. 4. The special treatment envisioned in this bill is not something that would EVER be countenanced for a local business anywhere in the State. Without question, this is an instance of massive out-of-state corporations dictating the special terms under which they will deign to comply with their most basic of responsibilities. What is to stop every other industry and business in the Commonwealth from coming to the table for the same deal? Please vote no on HB518 – at least until the language from HB7 is inserted or the current language is revised to require a monthly submission of addresses and gross receipts associated with each respective address.

No tax credits for fossil fuels.

As a solar owner for 12 years, I know that renewable energy and a cleaner environment is the future. Those who support coal and waste byproducts are losing the tide. I do not want this legislation approved.

On behalf of Appalachian Voices, our organization opposes this bill. While the clean-up of GOB is crucially important to improving the environment in Southwest Virginia, this tax credit is unnecessary. Dominion Energy is already burning coal refuse at the VCHEC without tax incentives; so far more than 4 million tons of gob have been burned at VCHEC. The plant was designed for this purpose, and is doing so as designed. While there is an enormous amount of GOB left to be cleaned up in SWVA, the Federal government just recently enacted the bipartisan infrastructure bill, which includes an $11.3 billion investment into cleaning up abandoned coal features. Virginia will receive 10 times as much funding for abandoned coal mine land clean-up funding for the next 15 years, which can go toward cleaning up the highest-priority GOB sites. Creating a tax credit for burning GOB puts an unnecessary burden on taxpayers. Finally, SB 120 (Hackworth) and HB 657 (Wampler) propose to inventory and study how to best clean up GOB piles in Southwest Virginia. The General Assembly should wait for the results of this study before creating tax credits to incentivize burning GOB in power plants. Please oppose this bill.

My name is Rebecca Shelton and I am submitting comments on behalf of Appalachian Citizens' Law Center, a public interest law firm and non-profit advocacy organization that works in and represents clients from Eastern Kentucky and Southwest Virginia. We oppose this bill. This bill creates a tax credit to incentivize the burning of coal refuse, or gob. We see this as unnecessary for two primary reasons. First, Dominion Energy, without this credit, is already burning coal refuse at the Virginia City Hybrid Energy Center in Wise County, Virginia. The plant was designed for this purpose and creating a credit is unnecessary. Second, the federal government recently enacted the Bipartisan Infrastructure Bill which adds $11.3 billion dollars to the federal abandoned coal mine grant program. Over the next fifteen years, Virginia will receive nearly 10 times as much federal funding for the clean up of gob and other abandoned coal features compared to recent years. Given this infusion of federal funds, creating a state tax incentive to clean up gob is unwarranted at this time. In addition to being unnecessary, the bill incentivizes the use of gob but it does not require that the gob be from Virginia in order to be eligible for the tax credit. As the tax credit cap is greater than the amount of funding that has been identified as needed for gob cleanup in Virginia (according to Virginia' s coal mine inventory), the tax credit would likely be used to truck waste coal into Southwest Virginia; Virginia taxpayers would be subsidizing the cleanup of coal-mining waste. We ask you to vote against HB656. Though gob cleanup is critical for Southwest Virginia, we've seen no evidence to support the mechanism through which that bill proposes to achieve that - incentivizing an activity that is already occurring - and believe that the federal AML funds, instead, will help address this issue. Thank you for allowing me to provide testimony.

A 2011 Harvard report found that the life cycle effects of coal and the waste stream generated are costing the U.S. public a third to over one-half of a trillion dollars annually. The HB 656 bill uses taxpayer money to incentivize the burning of coal refuse at the Virginia City Hybrid Energy Center (VCHEC). The excessive use of burning coal refuse would put communities along the transportation path at risk of environmental disasters and become more exposed to harmful emissions. Also, HB 656 creates a nonrefundable income tax credit for Dominion Energy for 2023-2027 equal to $4/ton of qualified coal refuse used to generate electricity at VCHEC. This bill will not only harm Virginia environmentally, but economically as well. And it is for these reasons, CCAN Action Fund opposes this bill HB656.

SUMMARY: Kathy Selvage of Wise, VA addresses the VA Assembly Subcommittee on Finance regarding HB 656: Dominion’s power plant in Wise County, VA was a boondoggle when proposed and it continues to be. Life extension for the plant last year was granted. Currently, the SB 120 is attempting to rename Garbage of Bituminous (GOB) as a renewable energy. This is an alternative truth. The economic viability of the plant and industry are enhanced by subsidies (HB 656) through tax reductions that robs the tax coffers, and further increases their economic viability by tossing the health and environmental costs onto the community and its inhabitants. The Commonwealth is proposing the same path as Pennsylvania as they have the most waste burning plants in the nation and try to include waste coal in their renewable portfolio. GOB is low energy producing (60%), forcing the use of more GOB, heavily laden with pollutants, and produces polycyclic aromatic hydrocarbons (PAH’s) during incineration. Pollutants are displaced from the air, never eradicated, and reappear in the toxic waste coal ash at about 85% of the entire amount of GOB used, thus creating mountains of toxic coal ash. There are safer ways to deal with the GOB piles of far southwest Virginia than this proposed scheme. Population loss in a single decade for Wise County reached 14.7% or 5,308 as the young and college educated continue their flight in search of opportunity. Their future cannot be found in a GOB pile. This plan makes the continued destruction of Wise County legal and is absolutely the wrong trajectory.

Comments Document

As you consider HB 656, keep in mind that Wise County is one of the most devastated counties in the world from mining activities. They have no need to deal with garbage of bituminous coal (gob) from every corner and then with a higher load of mercury, arsenic, and coal ash on their lands and waters. The drainage would be into Clinch River -- the home of endanger mussels and fish. There is no pressing need for all the gob piles to be burned. The burning of fossil fuels should have stopped yesterday. Coal power plants add greenhouses gases. New record heat confirmed within 6 miles of the Artic Circle of 100 degrees, and the record of 64.9 degrees in the Antarctic. Siberia is going from ice to fires that burn year around. Scientists are stunned at the rate of melt. The huge ice shelf that is breaking off Antarctic will no longer block a massive, massive glacier. The melting of that glacier will raise the sea levels in New Port News, Norfolk, and in the Chesapeake Bay. The warming of the oceans affect ocean currents. The Gulf Stream slows and may be on the cusp of major change so the rainfall amounts we need in the east for the forests and agriculture will be no longer. Dominion Energy has its own resources and supplies many states with coal and nuclear power. If you would incentivize their helping households and governments to go solar or other true clean energy moves , I would suggest the money move in that direction. In fact, a higher rebate for households below say $125 k to get a higher rebate to go solar would serve the state. This bill just adds to calamity. Like what happened in Hurley, Virginia with such heavy rainfall in a short period of time. If that event had happened at night, they say it would have cost 100 lives. You may not know but an engineer told me of a 35 inch rain event a few years ago. Sections of Highway 58 --one lane lost in three curves--above Stuart were wiped out. Our creek ran under and over the meadow. We have just lost orchard due to fire blight. Now we have only two seasons--hot and cold- and the hot is gaining. The gentle slow warming Appalachian Spring is long gone. Animal and insect populations are crashing. Read A Life on Our Planet by David Attenborough.

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.

To whom it may concern, Thank you very much for the opportunity to testify in support of this bill. PERIOD. is incredibly proud to support HB 696. PERIOD. is a global nonprofit organization with a strong network of chapters and service partner organizations in Virginia working daily to address poverty in their communities. At a nation-wide level, according to a May 2021 study, nearly 1 in 4 students in the United States struggled to purchase period products or were not able to purchase them at all this year. Because these products are medical necessities, this tax is an unfair burden on Virginians who are already working hard to make ends meet. Furthermore, we know the people impacted by this tax are women - mothers, daughters, our colleagues and Virginia students. By placing an undue tax burden on mothers and families, we are asking them to shoulder additional costs just because of a natural process. With your support today, Virginia can help lead the nation in realizing these products are medical essentials and will move Virginia closer to a more fair tax system. I urge all members of this committee to unanimously support this bills today! Michela Bedard Executive Director, PERIOD.

We believe volunteers are critical to carry out important services to people in need in our communities. Credits against taxes and fees for individuals who volunteer for legitimate volunteering in communities may entice more people to help. Ron & Nannette Jenkins 804 677 - 4290 jenkinsgzj@aol.com

Esteemed Committee Members, On behalf of the Sound Money Defense League, I ask that you vote YES on House Bill 936, a measure that maintains current law by extending the existing sales tax exemption on the purchases of precious metals purchases and removes the $1,000 transaction threshold to be eligible for the exemption. Most people who buy gold and silver do so in small increments as a way to save their wealth. This $1,000 threshold harms small-time investors in Virginia. The Virginia sales tax exemption on the monetary metals should be maintained for a few reasons: • Levying sales taxes on precious metals is inappropriate. Sales taxes are typically levied on final consumer goods. Computers, shirts, and shoes carry sales taxes because the consumer is "consuming" the good. Precious metals are inherently held for resale, not "consumption," making the application of sales taxes on precious metals inappropriate. • Studies have shown that taxing precious metals is an inefficient form of revenue collection. The results of one study involving Michigan show that any sales tax proceeds a state collects on precious metals are likely surpassed by the state revenue lost from conventions, businesses, and economic activity that are driven out of the state. The harm is exacerbated when you consider that many of Virginia’s neighbors (Maryland, West Virginia, and North Carolina) have already stopped taxing gold and silver. Kentucky and Tennessee are two of the several states considering their own sales tax exemptions for precious metals this year. • Taxing gold and silver harms in-state businesses. It’s a competitive marketplace, so buyers will take their business to neighboring states, such as Maryland, West Virginia, and North Carolina (which have eliminated or reduced sales tax on precious metals), thereby undermining Virginia jobs. Levying sales tax on precious metals harms in-state businesses who will lose business to out-of-state precious metals dealers. Investors in Richmond can easily avoid paying $195 in sales taxes, for example, on a $1,950 purchase of a one-ounce gold bar. In total, 41 states (including Virginia) have reduced or eliminated sales tax on the monetary metals. Five more states are considering eliminating the tax this year. • Taxing precious metals is unfair to certain savers and investors. Gold and silver are held as forms of savings and investment. Virginia does not tax the purchase of stocks, bonds, ETFs, currencies, and other financial instruments. • Taxing precious metals is harmful to citizens attempting to protect their assets. Purchasers of precious metals aren't fat-cat investors. Most who buy precious metals do so in small increments as a way of saving money. Precious metals investors are purchasing precious metals as a way to preserve their wealth against the damages of inflation. Inflation harms the poorest among us, including pensioners, Virginians on fixed incomes, wage earners, savers, and more. Please vote YES on HB 936 to maintain and extend current Virginia law alongside the 40 other states which have already reduced or eliminated sales taxes on precious metals to honor the only form of money mentioned in the U.S. Constitution and to lower the tax burden on Virginia constituents.

Comments Document

See attachment.

During my thirty years in public service, I have never seen any one act or piece of legislation which would have such a devastating impact on people with disabilities than would HB978, the Durant Recordation Tax Bill. It would be nothing short of unconscionable to do something with such a significant and disproportionate impact, not just on those with disabilities, but that entire segment of our population which is most vulnerable to such a cut in services. I ask that you please consider both the individuals who would be most affected specifically, as well as the negative impacts on our communities as a whole. Please feel free to contact me at 757.385.0614, if I can provide any other information. Sincerely, Brian Trickler Clinician II, City of Virginia Beach Dept of Human Services

Although public transportation is important to all in our region, I work closely with individuals with disabilities and write to you today from that perspective. Our local public transportation system is of vital importance those with whom I work. Public transportation is a means of community access, transportation to work, and an independent lifestyle. I write to you today to to request that the General Assembly keep its commitment to to public transportation in Hampton Roads. Please do not strip $20 million in annual funding from Hampton Roads Transit. -Paul

I request the opportunity to speak in opposition to HB 1059 and HB 978

I support the funding for Hampton Roads transit that was previously approved and scheduled for this year. The needs of a stronger regional system are more crucial than ever and our planning depends on the follow through for funding this year. Please retain the funding for Hampton Roads transit. Thank you for your attention. Martha Rollins Norfolk

Greetings to the esteemed subcommittee members, members of the Virginia House of Delegates, and the citizens of this great state of Virginia. My name is D. K. seneca B ock, and I am citizen of Virginia. I was born and raised in the Hampton Roads region. I attended school, and college in Hampton Roads, and still consider myself a proud and strong Virginian. As such, it is my civic duty to engage and continue to participate in the legislative process. I am also, a former president of both the League of Women Voters of South Hampton Roads, as well as the NAACP. I am very concerned about the bill under consideration regarding stripping $20 million from the much needed transportation infrastructure, particularly as it relates to the negative impact on the vulnerable such those with disabilities. Surely no one with heart, and soul would think it makes sense or is just to further erode infrastructure for the vulnerable. I must believe, pray and advocate for those who rely on sustainable, strong and vibrant transportation that Hampton Roads Transit provides to the riding public. Please with all that is sensible, and faithful, please vote against this bill, and in favor of supporting the transportation needs of the disability community. And for further information: I live with a disability myself, work with and behave of those with both mental, and physical disability. Thank you for your serious consideration to this most important matter. Ms. D. K. seneca Bock, MSW, CHM

Hampton Roads worked for years to secure funding for its Transit, which is some of the worst in the state. We were passed over while other regions' needs were funded but we never asked that another region's funding be withdrawn. Finally, in 2020 we secured the desperately needed funds. I write because public transit is a critical need for MANY people who are unable to drive or can't afford to drive. Additionally, the ADA requires paratransit for people with disabilities only along public transit routes. Thus even those who cannot ride a bus are dependent on good bus service in order to get to work, to medical appointments, and to purchase necessities. Please keep the General Assembly's commitment to public transit in Hampton Roads. Sincerely, Will Christopher

The City of Newport News is opposed to HB978 as it removes $20 million in funding from the Hampton Roads Transit program. Hampton Roads Transit serves 6 of Virginia’s 10 largest cities over a 432 square mile and 1.4M population area; it is Virginia’s largest bus agency outside of Northern Virginia. This bill will cripple transit in our region and negatively impact our region's workforce.

For many years we transit riders in Hampton Roads waited, worked, and advocated for better transportation in other parts of the Commonwealth. We supported improvement and funding for Metro in northern Virginia, I-81 in the Valley, etc. Meanwhile, our own need in Hampton Roads became more acute. We needed regional funding for truly regional transit. At last, in 2020, the General Assembly turned its attention to Hampton Roads and provided for the regional funding we needed. Currently, new bus routes,schedules and oversight are being planned and implemented -- to link people and places across our Hampton Roads region. Now HB 978 (Durant) seriously threatens our regional funding and our progress on truly regional transit. Please vote NO on HB 978 today. Respectfully, Judith E. Brown, PhD Hampton Roads Transit Rider One Colley Avenue Norfolk 23510 757-289-7149

Citizens in Hampton Roads worked for many years to secure funding for Hampton Roads Transit. We were passed over while other regions' needs were funded but we never asked that another region's funding be withdrawn. Finally, in 2020 we secured the desperately needed funds. I write in particular because public transit is a critical need for people with disabilities, many of whom are unable to drive or to afford the expensive vehicle modifications that would enable them to drive. The ADA requires paratransit for people with disabilities only along public transit routes. Thus even those who cannot ride a bus are dependent on good bus service in order to get to work, to medical appointments, and to purchase necessities. Please keep the General Assembly's commitment to public transit in Hampton Roads.

The HRTPO Community Advisory Committee (comprising members for all the localities in the HR region) voted unanimously to support the legislative package in 2020 that led to HB1726. Many in our region--members of the military, workers juggling low-wage jobs, and students--depend on transit to get to work/school--they cannot afford cars, tolls, or both. Current HRT cannot provide reliable service due to limited local funding in the communities most in need. HB1726 funds a regional backbone system that will provide reliable, timely service to a significant portion of our population, creating a stable, reliable workforce, which is surely the goal of every elected official in our commonwealth. HB978 will break that backbone and potentially put would-be workers out of their jobs and on more expensive public assistance. I, and the many members of the HRTPO CAC who voted to support state funding for HRT oppose HB978. Thank you.

The City of Portsmouth strongly opposes this bill (HB978) as it would dissolve the Hampton Roads Regional Transit Program which provides transit improvements, bus shelters and other amenities to Portsmouth and the Hampton Roads region. If approved Portsmouth could end up paying more money to Hampton Roads Transit with less reliable service. Removal of these funds should only be done if it is replaced with a secure, reliable and sustainable source of funding which replaces in totality this lost revenue source. Without a guaranteed source of funding replacement, we respectfully request that you not support this bill. Thank you.

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

Comments Document

Please see attached correspondence to Delegate Webert, expressing concerns regarding the bill as introduced and suggesting a substitute.

Comments Document

Please support HB996 from Del. Webert. Comments attached.

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

Tax breaks for coal mining? Really! More socialism for the capitalists and dirty air for the rest of us. Climate change isn't a myth or a joke. This bill should never make it to the floor. It is an insult to our grandchildren.

I strongly support these bills, please continue to pass these impornant bills .thank you Kathi Martin

The VMA supports this legislation to make Virginia more competitive. Manufacturing Establishments Total Capital Expenditures per Manufacturing Employee ranks #35. This is an indicator of Virginia's need to improve its overall tax competitiveness. http://www.vamanufacturers.com/wp-content/uploads/2021/11/2021-VA-Manufacturing-Competitiveness-Index-Final-Draft.pdf (page 13).

Comments Document

I am writing on behalf of the Global Business Alliance (GBA) to express our support for HB 1006 (Brewer) which would increase the allowable tax deduction for interest expense. As the premier voice of international companies in the United States, GBA actively promotes and defends an open economy that welcomes international companies to invest in America. Our members are American companies with global heritage and an indispensable part of our nation’s economic success. The ability to deduct interest as an ordinary business expense is a longstanding principle of U.S. tax policy that reduces the cost of capital, which encourages investment and expansion. By passing this proposal, Virginia can help keep the cost of capital down for companies already in the Commonwealth as well as remain competitive for future investment. See our letter in support of HB 1006 attached. Meredith Beeson Director, State Government Affairs Global Business Alliance

Comments Document

Attached is testimony from Anheuser-Busch for the subcommittee's consideration.

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

I request the opportunity to speak in opposition to HB 1059 and HB 978

I select these particular bills because I feel that any increase in taxes that will go strictly to support the renovation of our school to prepare the environment for our students. Greatly needed.

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

These bills would provide financial assistance to families with these expenses

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

Mecklenburg County supports the House Finance Subcommittee Amendment in the Nature of a Substitute for Del. Scott's HB 1239 and urges favorable treatment by the full Committee. As adopted, the Amendment provides local governments with greater flexibility to adjust tax rates in accordance with prevailing economic circumstances. Mecklenburg would appreciate the ability to set vehicle personal property tax rates without altering the overall tax rate for each and every item of personal property. Most other items of general personal property (as set out in 58.1-3503) have a corresponding classification in 58.1-3506 that allows for independent rate setting, provided that rate does not exceed the overall rate; there is no reason for personal vehicles to be excluded from this mechanism and be tied exclusively to a general rate. Mecklenburg also supports enactment clause #2 (the emergency clause), as this would provide local governments the tool with which to implement the bill's provisions as part of a local government's adoption of a FY 2022-23 Budget Ordinance. This will enable careful consideration of an appropriate rate in relation to other revenue sources and fiscal pressures. Otherwise, once the power is provided through a regular date of effectiveness, governments would have to rush to amend the rate and reprogram tax systems after July 1, 2022 but before the personal property book is transferred at the end of August, in advance of the September 1 deadline in 58.1-3118.

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

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

Hello, I am a surviving spouse of a military member, my husband First Sgt Daniel P Brown died in the line of duty while serving in the Marine Corp in March of 2002. My husband was not considered disabled and died before Jan 2011, so I do not qualify for the Virginia code title 58.1, Chapter 32, section 58-1-3219.5 real estate tax exemption. When my husband passed away I was left as a single parent of 2 teenage children. I was also a first time homeowner. We lived in base housing all throughout my husbands military career and decided to make Fredericksburg our home since retirement from the military was the next step in our lives. We built a home for a place for our family to establish roots. My husbands death in 2002 was sudden and unexpected. After his death I decided to stay in Virginia because of the great support from friends and neighbors, and a job I truly loved. I am fortunate to have my current military benefits. I have not remarried however I have moved to another home. My children have grown up and I am now a grandparent. Cost of living has increased in Virginia over the years. Real estate Property taxes in my county have increased as well. I ask you to please consider amending the current real estate tax exemption, Virginia code title 58.1, Chapter 32, section 58-1-3219 to include surviving spouses of military service members who died while on active duty whose death was found to be “within the line of duty”. Thank you for your time, Denise M Brown

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

Virginia Loggers Association supports HB 1319. Hardwoods are an important resource for Virginia's forest products industry. Good quality hardwood management is critical to have these resources in the future. Most of Virginia's forest lands are privately owned. Our hardwood forests require 60 to 100+ years to mature.

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

Virginia Loggers Association supports HB 1319 to incentivize landowners to improve their hardwood forest resources. Hardwood forests can take almost 100 years to mature for useful products used by society. Virginia's forest property owners are the single largest ownership and our future generations depend upon land owners making great decisions and investments to improve the likelihood of healthy forests in the future. HB 180 is very important to help localities maintain forest land use taxation as an option for land owners. Landowners will benefit from forest land use tax rates and may maintain forests in a healthy condition for the entire life of the forest stand. Localities will have a way to recover some of the lost tax revenues to meet their operating costs serving constituents. VLA supports hb 90 because food is an essential for every household. The effect will be to help all citizens by eliminating the taxes on food. By taking this action, our policy makers would be investing in hard working citizens who work everyday and the youth who are future leaders. Once people are well fed and strong, they will be productive and contribute in many ways to Virginia's economy.