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 Unfortunately, my community is home to several of these outdated buildings including George Wythe High School.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am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today.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 move to report HB901, HB289, HB788, HB295, HB1083, HB1121. Thank you.

Restructuring Virginia's corporate income tax would have a positive impact on approximately 30% of the MFG sector, but the greater burden is a tax paid regardless of profitability. Virginia should repeal the Machinery & Tools Tax. Virginia is not competitive for MFG capital investments and now ranks #35 in the US for "Manufacturing Establishments Total Capital Expenditures per Manufacturing Employees" (Source: VIF, MFG Competitiveness Index, 2021 - http://www.vamanufacturers.com/wp-content/uploads/2021/11/2021-VA-Manufacturing-Competitiveness-Index-Final-Draft.pdf). HB295 will cost the Commonwealth (Fiscal Impact Estimates are: Preliminary, See Line 8.) before the corresponding induced economic benefits: 2022-23 ($279.2 million) GF 2023-24 ($747.2 million) GF 2024-25 ($862.5 million) GF 2025-26 ($1.04 billion) GF 2026-27 ($1.08 billion) GF 2027-28 ($1.13 billion) GF Repealing the Machinery & Tools tax on Virginia's 6,750 factories would only cost an estimated $223 million annually.

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

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

Comments Document

On behalf of the Council On State Taxation, I respectfully submit the attached letter in support of H.B. 352. While COST supports full decoupling from IRC 163(j), the partial decoupling in the bill is a step in the right direction.

Comments Document

I am writing on behalf of the Global Business Alliance (GBA) to express our support for HB 352, sponsored by Delegate Watts, which would increase the allowable tax deduction for interest expense. GBA actively promotes and defends an open economy that welcomes international companies to invest in the United States. Our members are U.S. companies with a global heritage and an indispensable part of our nation’s economic success. To help drive growth and investment, the Commonwealth should fully decouple from federal IRC Section 163(j) interest expense limitations, or at a minimum, increase the percentage of allowed interest deductibility as under HB 352. Thank you, Meredith Beeson Director of State Affairs Global Business Alliance

The VMA opposes HB 695 as introduced. It increases the pool of qualified businesses without a corresponding budget amendment. This MFG tax credit would be consumed quickly by other industries. However, the bill should also be amended to increase the places where education and training can occur - specifically community colleges, higher ed centers, and the New College Institute. LINE AMENDMENTS 1. Line 16, introduced, after List insert "or at any Virginia public institution of higher education, as such term is defined in § 23.1-100, §23.1-3111, §23.1-3115, §23.1-3120, and §23.1-3125." 2. Line 48, introduced, after Commonwealth unstrike "relating to the manufacturing activities undertaken by the business"

The VMA has worked on this Code section for over a decade. We support extending the sunset but do not expand the credit to other industries without a separate budget amendment - it will reduce the effectiveness for manufacturers. However, the tax credit should be extended to students K-6-14 and support programs at middle and high schools, as well as any public higher education institution (e.g., VCCS or higher education centers).

The VMA has worked on this Code section for over a decade. We support extending the sunset but do not expand the credit to other industries without a separate budget amendment - it will reduce the effectiveness for manufacturers. However, the tax credit should be extended to students K-6-14 and support programs at middle and high schools, as well as any public higher education institution (e.g., VCCS or higher education centers).

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.

I am writing to ask that the members of this committee OPPOSE HB788. The bill to provide tax credits for private schools will reduce much-needed revenue for already under-funded public schools. It would require the diversion of resources from public school classrooms to administer the program in private schools. Tax shelters such as this undermine public school funding and the quality of education provided to public school students. Please oppose this bill. Thank you! Anne Geraty

I oppose HB788. Our public schools are underfunded, particularly in the more rural parts of Virginia and in areas that have been deserted by longtime industries. Tax credits reduce the amount of money available for public schools and many of these school districts cannot afford to lose any more funding. Private schools that serve a tiny fraction of a school district's students ares not what voters expected when they dug deep and passed increased funding for their public schools last November. Don't deplete funding for public schools through tax credits for wealthy donors and don't vote for HB788.

Dear Members of Finance Sub-committee #1, I oppose HB 788 because it would divert money from the total available to public schools by returning funds to parents who choose to send their children to private schools. Of course these parents have every right to do so, but they should not be financed by money for public education. Public schools have the same responsibilities to all the students in their catchment are, even if their funding is reduced because the tax credit has gone to a private individual instead of the public fund. Private schools can be selective and refuse to admit persons with disabilities or other challenges. Public schools have to admit everyone and find the money to pay for the services that a student with disabilities needs. Above all, at this time, public schools have faced unprecedented challenges during and after the pandemic, requiring expenditures on new technology and stretching the responsibilities of teachers and support staff. Students need buttressing with mental healh services and extra tuition to make up for time and learning lost. Every dollar that can possibly be devoted to education must go to public schools. Yours sincerely, Sidney Johnson

Tuition Tax Credits reduce revenue available for public schools. At least $25 million can go to students at these private schools each year. Other bills this year would increase that to $65 million or more. Public schools are currently under funded. The private school’s curriculum may include religious bias and religious training. Transferring a student to a private school does NOT reduce a local school’s operating expenses. Wealthy donors benefit more than the students do.

Dear Members of Finance Subcommittee #1: I OPPOSE this bill of education Improvement Scholarships Tax Credits for the following reason: • Scholarships will go to private schools. This bill would increase the tax credit that a taxpayer would get with a donation to a scholarship fund from 65 to 75%. • Tuition Tax Credits reduce revenue available for public schools. • Public schools are currently under funded. • The private school’s curriculum may include religious bias and religious training. • Private school policy may include gender identity discrimination. • Transferring a student to a private school does NOT reduce a local school’s operating expenses. • Virginia Department of Education (VDOE) needs personnel to administer the program; thus, diverting funds from public school classrooms. • Better education at private schools has not been shown. • The donation may not fully cover the student’s tuition. • Donors benefit by taking both Federal and State charitable tax deductions. • Wealthy donors benefit more than the students do. • Parents are not always advised of the loss of protection for federal rights for disabled students. • Tax shelters undermine our public education. Please continue to support ALL students of Virginia. Sincerely, Sharon McGlone

I am ADAMANTLY opposed to using any public funds for private elementary or secondary schools: 1. Tuition tax credits reduce revenue available for public schools. 2. Public schools are currently underfunded and all available education funding should go to public schools. 3. Private school's curriculum may include religious bias and religious training. Public funds should NOT be used for this. 4. Transferring a student to a private school does NOT reduce a local school's operating expenses. 5. VDOE needs personnel to administer the program; this will divert funds from public school classrooms. 6. Better education at private schools has not been shown. 7. The donation may not fully cover the student's tuition. 8. Donors benefit by taking both Federal and State charitable tax deductions. Wealthy donors benefit more than the students do. 9. Parents are not always advised of the loss of protection for federal rights for disable students. 10. Tax shelters undermine our public education.

I am writing to oppose HB 788. Public schools are currently under funded. Teachers' salaries should be better funded. Instead HB 788 allows private schools to siphon funds away from public schools and programs. Private school's curriculum may include religious bias and training. Public tax funds should not support such issues. Private school policy may include gender identity discrimination. Again public tax dollars should not be allowed to be diverted. Please oppose HB 788.

I OPPOSE HB788. This bill will only divert funding from public schools and primarily benefit wealthier families. Policies should promote the public school system and encourage involvement in public schools rather than promoting the interests of private, and particularly for-profit, schools.

Opposed to the bill. It will decrease funds available for public education

I oppose HB788. Vouchers take money away from public schools. Public schools are currently under-funded. Vouchers do not cover the whole tuition for a private or charter school, making it impossible for low income families to attend. This bill is not about school choice, this is about pushing religious schools that can discriminate based on several factors, without oversight. Fully fund and improve public schools that are held accountable, pay the teachers what they deserve. Vote NO on HB788.

Please vote against this bill. I have spent a lifetime advocating for public education. Therefore this bill increases benefits not for public education but as a debit for educating the public. This bill reduces revenue available for public schools which are currently UNDERFUNDED and represent a pillar of our democratic committment to education the public. Your job in Richmond as a representative commands the support of these public institutions. Private options should always be an alternative for the general public BUT NOT FOR public funding, placed in trust with you, who represent all of us and which maintain the pillars of our democratic institutions. Benefits for the private sector should always remain in the private sector and not except nor receive state funding. By the way, many of these private insititutions are religious in nature. A conflict of our constitutional construction.

I urge you to oppose HB788 for a number of reasons. Public schools are currently underfunded and need all the money the state currently provides. We should not be diverting money from them. Tuition tax credits reduce revenue available for public schools. I believe wealthy donors benefit more from such tax credits than students do. Tax shelters like these undermine our public schools, whose costs are not necessarily by reduced by a student transferring to a private school. I am also concerned about the effects of a bill like this on our students. Private school policy may not prevent gender discrimination. Disabled students lose the federal rights they have in the public education system. The private school’s curriculum may include religious bias and religious training, which state dollars should not be financing. I hope you will consider these points carefully and oppose this bill.

I am against HB788 This bill benefits the wealthy and does not help students. Any bills that favor private schools or home schooling is detrimental to the public schools that are already underfunded. Private schools increase segregation and exclusion and studies show private schools do not improve the quality of education for students. The emphasis on religion at many private schools interferes with a well rounded STEAM based education and tax incentives conflict with the separation of church and state.

I oppose this bill due to the fact that it takes money away from the public schools and the private school curriculum may include religious bias and religious training.

Scholarships will go to private schools. This bill would increase the tax credit that a taxpayer would get with a donation to a scholarship fund from 65 to 75%. Tuition Tax Credits reduce revenue available for public schools. At least $25 million can go to students at these private schools each year. Other bills this year would increase that to $65 million or more. Public schools are currently under funded. The private school’s curriculum may include religious bias and religious training. Private school policy may include gender identity discrimination. Transferring a student to a private school does NOT reduce a local school’s operating expenses. Virginia Department of Education (VDOE) needs personnel to administer the program; thus, diverting funds from public school classrooms. Better education at private schools has not been shown. The donation may not fully cover the student’s tuition. Donors benefit by taking both Federal and State charitable tax deductions. Wealthy donors benefit more than the students do. Parents are not always advised of the loss of protection for federal rights for disabled students. Tax shelters undermine our public education.

I am commenting on behalf of the League of Women Voters of Virginia. We oppose HB788. EISTC scholarships go to private schools. Tuition Tax Credits reduce revenue available for public schools. At least $25 million dollars can go to students at these private schools each year while PUBLIC schools are UNDER-funded. The private school's curriculum may include religious bias and training. It's policies may include gender identity discrimination. Parents are not always advised of the loss of protection for federal rights for disabled students. Transferring a student to a private school does NOT reduce a local school's operating expenses. VDOE has to have personnel to administer the program; thus, diverting funds from private school classrooms. Wealthy donors may benefit more than students with major tax deductions. The reduction in state revenues undermine our public education.

I oppose HB788 - please vote against it for the following reasons: Education Improvement Scholarships Tax Credits Scholarships will go to private schools. This bill would increase the tax credit that a taxpayer would get with a donation to a scholarship fund from 65 to 75%. Tuition Tax Credits reduce revenue available for public schools. At least $25 million can go to students at these private schools each year. Other bills this year would increase that to $65 million or more. Public schools are currently under funded. The private school’s curriculum may include religious bias and religious training. Private school policy may include gender identity discrimination. Transferring a student to a private school does NOT reduce a local school’s operating expenses. Virginia Department of Education (VDOE) needs personnel to administer the program; thus, diverting funds from public school classrooms. Better education at private schools has not been shown. The donation may not fully cover the student’s tuition. Donors benefit by taking both Federal and State charitable tax deductions. Wealthy donors benefit more than the students do. Parents are not always advised of the loss of protection for federal rights for disabled students. Tax shelters undermine our public education. Thank You

I am writing you today becasue I oppose HB788. The bill would raise the tax credit that a taxpaper would get with a donation to a scholarship fund. It would go from 65% to 75%. This is not a good bill. because tuition tax credits reduce revenue that would be available for public schools. Our public schools are so underfunded as it is! VA Dept. of Education would need staff to administer the program and that would take away much needed funds from public school classrooms. These tax shelters undermine our public education. In addition, private school policy may be discriminatory against gender identity and made includ religious bias or religious training. The weathy donors woudlbenefit much more than studnets would. I oppose this bill HB788. Thank you.

I am writing to oppose education improvement scholarship tax credits. Tuition Tax Credits reduce the revenue available for public schools. At least $25 million can go to students at these private schools each year. Other bills this year would increase that to $65 million or more. Public schools are currently underfunded. The private school’s curriculum may include religious bias and religious training. Private school policy may include gender identity discrimination. Transferring a student to a private school does NOT reduce a local school’s operating expenses. Virginia Department of Education (VDOE) needs personnel to administer the program; thus, diverting funds from public school classrooms. Better education at private schools has not been shown. The donation may not fully cover the student’s tuition. Donors benefit by taking both Federal and State charitable tax deductions. Wealthy donors benefit more than students do. Parents are not always advised of the loss of protection for federal rights for disabled students. Tax shelters undermine our public education.

Education Improvement Scholarships Tax Credits Scholarships will go to private schools. This bill would increase the tax credit that a taxpayer would get with a donation to a scholarship fund from 65 to 75%. Tuition Tax Credits reduce revenue available for public schools. At least $25 million can go to students at these private schools each year. Other bills this year would increase that to $65 million or more. Public schools are currently under funded. The private school’s curriculum may include religious bias and religious training. Private school policy may include gender identity discrimination. Transferring a student to a private school does NOT reduce a local school’s operating expenses. Virginia Department of Education (VDOE) needs personnel to administer the program; thus, diverting funds from public school classrooms. Better education at private schools has not been shown. The donation may not fully cover the student’s tuition. Donors benefit by taking both Federal and State charitable tax deductions. Wealthy donors benefit more than the students do. Parents are not always advised of the loss of protection for federal rights for disabled students. Tax shelters undermine our public education.

I am writing to oppose education improvement scholarship tax credits. Such credits would benefit wealthy donors and take money away from our public schools. Private schools may discriminate against students with different beliefs or backgrounds, may provide religious bias, and may not provide adequate support for students with special needs. Public schools must be our priority for taxpayer support. Educated citizens are fundamental to a functioning democracy. Please make funding for our public schools a priority.

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

Comments Document

Chairman McNamara and members of the subcommittee: Thank you for holding this hearing on HB 788. My name is Tim Benson, and I am a policy analyst with The Heartland Institute. The Heartland Institute is a 37-year-old independent, national, nonprofit organization whose mission is to discover, develop, and promote free-market solutions to social and economic problems. I am here today to speak in favor of increasing the tax credit value available to donors to the Education Improvement Scholarships Tax Credits Program (EIS) to 75 percent. Increasing the credit value will make it easier for scholarship organizations to raise funds for EIS, which to date has helped over 21,000 Virginia children the opportunity to attend a quality school that meets their unique education needs. More funds raised means more Virginia families can make use of this wonderful program. Do not be frightened by naysayers who declare EIS takes money away from the commonwealth. This is not true. In fact, it saves money. An analysis released a few months ago by EdChoice found EIS has saved Virginia taxpayers between $77.9 million and $131.6 million through Fiscal Year 2018. This works out to a savings of between $6,444 and $10,889 per each student participating in the program. Copious empirical research on school choice programs like EIS makes clear these programs offer families improved access to high-quality schools that meet their children’s unique needs and circumstances, and that these programs improve academic performance and attainment and deliver a quality education at lower cost than traditional public schools. Additionally, these programs benefit public school students and taxpayers by increasing competition, decreasing segregation, and improving civic values and practices. Research also shows students at private schools are less likely than their public school peers to experience problems such as alcohol abuse, bullying, drug use, fighting, gang activity, racial tension, theft, vandalism, and weapon-based threats. There is also a strong causal link suggesting private school choice programs improve the mental health of participating students. The program is also broadly popular. A poll conducted by Mason-Dixon Polling & Strategy and released just last week found 68 percent support for the program among Virginians. This includes 71 percent of Republicans, 69 percent of independents, 64 percent of Democrats, 66 percent of white Virginians, and 74 percent of black Virginians. From the Tidewater to the Piedmont to NoVa to Bristol, there is no region of the Old Dominion that Virginians do not provide this program with at least 64 percent support. You would be hard-pressed to find another program offered by the commonwealth with such widespread support. The goal of public education in Virginia today and in the years to come should be to allow all parents to choose which schools their children attend, require every school to compete for every student who walks through its doors, and make sure every child has the opportunity to attend a quality school. There has not been a time when providing these opportunities has been more urgent and more needed than right now. Enacting this tax credit increase would be an important, necessary step forward in advancing this goal. Thank you for your time.

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

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

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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’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