In Virginia, the American Legion has 208 posts, and over 39,500 members. I am Bill Aramony, the American Legion's Virginia Legislative Chair and representative to the Joint Leadership Council. We need your help on HB1436, to exempt from tax some of the retirement income of military retirees and survivors who are under 55 years of age. I also know that many of you are a co-patron to HR1436. Thank you. Today, Virginia American Legion 17th District's Commander, Steve Hunter, also emailed several of you in Northern Virginia asking for support for this Bill. 17th District, alone, encompasses 17 American Legion Posts , with over 5,800 members. We ask for your strong support of this bill, so that it, ultimately, passes the House. We have many military retirees in Virginia, and retiring servicemembers, under age 55-years old. Those servicemembers and veterans who remain in Virginia give back to Virginia: They are employed, work civilian jobs, own property, and otherwise generate revenue, and pay taxes, as civilians. Veterans and service members, through the American Legion and individually, are involved in their community with legion youth and children’s programs, charities, and other community activities, giving back to Virginia. Exempting some of their military retirement income sends the message, to ALL servicemembers and veterans, not only retirees, that Virginia is the most veteran-friendly State. Please help keep our military servicemembers and veterans in Virginia. In God and Country

In Virginia, the American Legion has 208 posts, and over 39,500 members. I am Bill Aramony, the American Legion's Virginia Legislative Chair and representative to the Joint Leadership Council. We need your help on HB1436, to exempt from tax some of the retirement income of military retirees and survivors who are under 55 years of age. I also know that many of you are a co-patron to HR1436. Thank you. We ask for your strong support of this bill, so that it, ultimately, passes the House. We have many military retirees in Virginia, and retiring servicemembers, under age 55-years old. Those servicemembers and veterans who remain in Virginia give back to Virginia: They are employed, work civilian jobs, own property, and otherwise generate revenue, and pay taxes, as civilians. Veterans and service members, through the American Legion and individually, are involved in their community with legion youth and children’s programs, charities, and other community activities, giving back to Virginia. Exempting some of their military retirement income sends the message, to ALL servicemembers and veterans, not only retirees, that Virginia is the most veteran-friendly State. Please help keep our military servicemembers and veterans in Virginia. In God and Country

GOOD Afternoon, Chair Robinson & members of the Finance Committee: By way of introduction, I am Jay L. Marts, 28yr veteran of the VaARNG & US Army, retired Colonel, and honored to speak to this committee today on behalf my brothers & sisters in arms on HB1436 & 2373. I had the pleasure of visiting the GA the last week for several days as a member of the VDVS-JLC and visited Del. Robinson’s office to highlight & support several Veterans legislative initiatives. I wanted to tell you that AA Connie Mason & LA Glen Leonard Gaines were very helpful during my visit. I also want to thank Del. McGuire, Wiley, Watts, Greenhaigh & Wyatt for being the Chief Patron on these Bills. Also, the many Patrons of these Bills. I will add a SPECIAL THANKS to Delegates Wiley & LaRock, both of which I know well & respect, for moving these important pieces of legislation thru the GA. The members of the Armed Forces, who will benefit from this legislation, served our Nation for 20 or more years and earned a modest retirement pension. During these many years of service & sacrifice some have had an unfortunate circumstance that ended with them receiving a 100% service-connected, permanent, and total disability. We, the citizens of Virginia, should not put a tax burden on the small pension they earned by serving the USA. This is a modest action that will keep a few more $$’s in the household budget of these veterans at a time when it is very much needed. It is a small nod of appreciation for their long service and physical sacrifice. We want all veterans to know that Virginia is the best place for them to call home. Additionally, our current members of the National Guard, those local Citizen-Soldiers, serve the Commonwealth and local communities without hesitation when called upon. It is time we update & increase the small income tax subtraction that is currently in place. I ask you to move these two House Bills out of this committee, thru the floor & ultimately place it on the Governor’s desk for signature. Thank You again for the opportunity to address this committee. Jay L. Marts VDVS-JLC (Alt) AMVETS, Dept. of Virginia (540) 550-3339 MartsJL@GMail.com

Comments Document

The American Legion asks to keep veterans in Virginia, and send the message this is the most veteran friendly state. 2019 Census numbers show that veterans have higher household incomes, higher salaries, and own property, all taxable. They have low unemployment. They have skills and security clearances sought by employers. They also give back to their community. The Virginia American Legion won the NATIONAL Legion Americanism award for Legion accomplishments in the community -- July 2021- June 2022 -- during COVID. We ask that you support the Delegates, Senators, and the Governor in their support of veterans and of survivors. We ask that you support each of the 2023 Joint Leadership Council Initiatives.

GOOD Morning, Chair Byron & members of the Committee: By way of introduction, I am Jay L. Marts, 28yr veteran of the VaARNG & US Army, retired Colonel, and honored to speak to this committee today on behalf my brothers & sisters in arms on HB1436, 1460, 1470, 1690, 2373. I had the pleasure of visiting the GA the last several days as a member of the VDVS-JLC and visited Del. Byron’s office to highlight & support several Veterans legislative initiatives. I wanted to tell you that AA Gena Barker & LA Dexter Gaines were quite courteous and attentive during my visit. I also want to thank Del. McGuire, Wiley, Watts, Greenhaigh & Wyatt for being the Chief Patron on these Bills. Also, the many Patrons of these Bills. I will add a SPECIAL THANKS to Delegates Wiley & LaRock, both of which I know well & respect, for moving these important pieces of legislation thru the GA. The members of the Armed Forces, who will benefit from this legislation, served our Nation for 20 or more years and earned a modest retirement pension. During these many years of service & sacrifice some have had an unfortunate circumstance that ended with them receiving a 100% service-connected, permanent, and total disability. We, the citizens of Virginia, should not put a tax burden on the small pension they earned by serving the USA. This is a modest action that will keep a few more $$’s in the household budget of these veterans at a time when it is very much needed. It is a small nod of appreciation for their long service and physical sacrifice. We want all veterans to know that Virginia is the best place for them to call home. Additionally, our current members of the National Guard, those local Citizen-Soldiers, serve the Commonwealth and local communities without hesitation when called upon. It is time we update & increase the small income tax subtraction that is currently in place. I ask you to move all five of these House Bills out of this committee, thru the floor & ultimately place it on the Governor’s desk for signature. Thank You again for the opportunity to address this committee. Jay L. Marts VDVS-JLC (Alt) AMVETS, Dept. of Virginia (540) 550-3339 MartsJL@GMail.com

HB 1438 (Anderson) Oyster shell recycling; creates a nonrefundable tax credit for taxable years 2023 through 2027, etc. The Virginia League of Conservation Voters supports this legislation. The creation of a refundable shell recycling tax credit would boost the number of shells available for restoration projects by incentivizing restaurants and seafood companies and distributors to save their shells. Oyster restoration efforts and their economic benefits to the shellfish industry are currently constrained by the limited number of shells available for restoration. This legislation would make more shells available by encouraging the reuse of oyster shells for restoration purposes.

HB1438 - One thing that folks need, especially those of us who pay the taxes, is a tax credit. Thank you to Del. Anderson for suggesting this bill. Please move to report. HB2261 - God bless Delegate Cordoza for thinking of the seniors and disabled. Please move to report this bill. I know folks that are on limited incomes and with the prices the way they are now, they could use a break.

GOOD Morning, Chair Byron & members of the Committee: By way of introduction, I am Jay L. Marts, 28yr veteran of the VaARNG & US Army, retired Colonel, and honored to speak to this committee today on behalf my brothers & sisters in arms on HB1436, 1460, 1470, 1690, 2373. I had the pleasure of visiting the GA the last several days as a member of the VDVS-JLC and visited Del. Byron’s office to highlight & support several Veterans legislative initiatives. I wanted to tell you that AA Gena Barker & LA Dexter Gaines were quite courteous and attentive during my visit. I also want to thank Del. McGuire, Wiley, Watts, Greenhaigh & Wyatt for being the Chief Patron on these Bills. Also, the many Patrons of these Bills. I will add a SPECIAL THANKS to Delegates Wiley & LaRock, both of which I know well & respect, for moving these important pieces of legislation thru the GA. The members of the Armed Forces, who will benefit from this legislation, served our Nation for 20 or more years and earned a modest retirement pension. During these many years of service & sacrifice some have had an unfortunate circumstance that ended with them receiving a 100% service-connected, permanent, and total disability. We, the citizens of Virginia, should not put a tax burden on the small pension they earned by serving the USA. This is a modest action that will keep a few more $$’s in the household budget of these veterans at a time when it is very much needed. It is a small nod of appreciation for their long service and physical sacrifice. We want all veterans to know that Virginia is the best place for them to call home. Additionally, our current members of the National Guard, those local Citizen-Soldiers, serve the Commonwealth and local communities without hesitation when called upon. It is time we update & increase the small income tax subtraction that is currently in place. I ask you to move all five of these House Bills out of this committee, thru the floor & ultimately place it on the Governor’s desk for signature. Thank You again for the opportunity to address this committee. Jay L. Marts VDVS-JLC (Alt) AMVETS, Dept. of Virginia (540) 550-3339 MartsJL@GMail.com

On behalf of the Consumer Healthcare Products Association (CHPA), the national trade association representing the leading manufacturers of over-the-counter (OTC) medicines, dietary supplements, and consumer medical devices, I’d like to express strong support for HB1484, HB1686, and HB 2196 . This legislation expands access to essential menstrual and incontinence products for Virginia residents by exempting these products from local sales tax or permitting a locality to do so. CHPA recognizes menstrual health and hygiene and urinary incontinence are pressing public health issues. The sales tax exemptions proposed in these bills would be an important step to increasing access and affordability to critical menstrual and incontinence products for Virginia residents. We applaud the sponsors for filing these bills and we urge House Finance Subcommittee #2 to support their passage. Please feel free to contact me directly with any questions on our position.

Please oppose HB 1645 which would reduce the penalty for failure to pay the litter tax from $100 to $10. • Virginia’s litter tax is, per capita, the lowest litter tax in the nation. • Businesses are only required to pay $20 or $30 per location depending on the type of business. If they pay their tax on time, they avoid a penalty. • Businesses are creating and selling products that will become litter. They should shoulder some of the cost of cleaning it up. • Virginia currently spends millions of dollars a year cleaning up litter pollution on the taxpayers dollar. Not to mention volunteers who donate their time and effort to clean it up. • The money generated from the Litter Control and Recycling Fund helps to clean up litter. I live on Thalia Creek in Virginia Beach and I enjoy kayaking. Every time I go out, I bring two large trash bags with me, and every time I fill them with litter I find in the creek. I collected over 100 pounds in 5 months. I stopped keeping track after that. In addition, I volunteer for waterway clean-up days with Lynnhaven River Now, and we have collected thousands of pounds of trash over the years. I am tired! Reducing the penalty for failing to pay the litter tax sends the message that Virginia doesn’t care about keeping the state clean. I don’t think that’s a message we want to send. Thank you.

Friends of Accotink Creek strongly SUPPORTS HB 1510 authorizing localities to establish programs to grant tax incentives or provide regulatory flexibility to encourage the preservation, restoration, or development of urban green space (which includes street trees, city parks, sports fields, gardens, and greenways.) More green spaces in urban areas should be encouraged. They beautify neighborhoods, provide for recreation, moderate high temperatures, filter pollutants, reduce runoff and improve water quality. Access to urban green space improves our sense of well being. Greenways provide cyclists and walkers a means of safe and pleasant transport. No space is too small. How lovely to be surprised by pocket pollinator gardens in front of stores or at the base of a bare unsightly concrete wall! Please vote yes to Delegate Adam's bill!

I am submitting these comments on behalf of the City of Falls Church. The City is in support of local authority to implement such incentives programs. Preserving and developing urban green space is consistent with the Council vision and legislative program positions as it is vital for a community's mental and physical health, community building as well as achieving greenhouse gas emission reduction goals. Thank you for your public service. Cindy Cindy Mester, Deputy City Manager cmester@fallschurchva.gov

I am asking you to vote in favor of HB1510, Delegate Adam’s bill that authorizes localities to establish tax incentives that will help preserve, restore and expand green spaces in our communities. As communities across Virginia continue to grow and more people move into urbanized areas, it’s important that we’re building in a responsible way that prioritizes green spaces. There are numerous benefits in having community gardens, parks, playgrounds and trees that improve our health and quality of life. Exposure to extreme heat not only causes heat-related illnesses and deaths, but is also associated with broad adverse health outcomes including mortality, hospitalizations, kidney disease, adverse birth outcomes, and others. Green spaces mitigate the effects of the urban heat island effect. Additionally, Additionally, well-placed trees can reduce residential heating and cooling costs by up to 30%, reducing the energy burden on our residents. Incentive programs are a way for developers to incorporate green infrastructure that can have large-scale impacts to improve walkability, cool neighborhoods and provide stormwater controls. Plus, designs that center on nature improve people's mental health and attract more business. Authorizing localities to create these programs, is a win-win for people and businesses. Please pass HB1510 to enhance the authority of local governments to manage land use decisions for the benefit of their communities.

I encourage you to fully support HB1510 as it will drastically help us continue our work in making parts of our city that don’t have much access to public green spaces more accessible. Access to green spaces is vital to health and wellness in our communities as well as helps with storm water mitigation! Please support! Thank you Dawn Adams for sponsoring this much needed help to localities.

I’m a huge proponent of this bill. Urban green spaces would increase the livability of the city making it a happier and healthier environment. It would also aid in creating a more habitable city especially with its affects to cool down areas in the summer.

I support this bill. Recognizing all the benefits of urban green space, from cleaning the air to providing natural air-conditioning, it is essential that the authority be granted to localities to incentivize the preservation, restoration, or development of urban green space. I am pleased to see many patrons of this bill and would only wish that it goes further to prioritize the preservation of mature trees.

Urban Green Space's would be beneficial for all things living into the city from soil microorganisms to human inhabitants.

Comments Document

Hello, my name is W. Mark Swingle and I am a Conservation Consultant with the Virginia Aquarium Foundation. We oppose HB 1645. Virginia has a history of inadequate attention to litter issues and the "litter tax" is a prime example. The annual tax ($20-$30 depending on the business) is the lowest in the nation for any state and there is ample evidence of substantial non-compliance from the affected business community. Proceeds from the tax support the Litter Control and Recycling Fund which provides grants to localities to address litter problems that impact our lands and waterways. We oppose HB 1645 which is an attempt to reduce the penalty from $100 to $10 for failure to pay the annual litter tax. The current penalty of $100 is more than reasonable for any business, and of course no business need ever pay the penalty if they are compliant with the nationally low annual fees. The state's Virginia Marnie Debris Reduction Plan has clearly stated the need for adequate funding to reduce litter problems affecting our natural lands, waterways, and wildlife. Penalty fees are in place to encourage compliance and $100 for a business is a perfectly reasonable and meaningful fine for failure to comply with rules regarding the litter tax. We oppose HB 1645.

Please oppose HB 1645. The litter tax supplements the costs of litter management in Virginia but far from generates enough money to keep our environment clean as it is. Reducing late fee sends a strong message that litter is not an urgent concern and that businesses in Virginia will not be held responsible for the impact their products have on the environment. Virginia's litter tax is already quite low compared to other states. Virginia tax payers are ultimately fronting the bill and should not have to increase their burden because companies do not pay on time. Until Virginia reduces litter opportunities by reducing single use products and incentivizing proper collection, litter will remain an issue in the Commonwealth. Litter impacts our wildlife, farmlands, waterways and local communities. The litter tax is a tool we have to help address this pollution. The best way to avoid late fees is to pay on time which companies should be doing if they want to continue to sell items that regularly pollute our environment.

Comments Document

I'm Zach Huntington, the Associate Director of Clean Virginia Waterways, we oppose this HB 1645 This proposed legislation would reverse the 2020 legislation that increased the litter tax penalty to $100. The easiest way for a business to avoid the existing penalty is to simply pay, on time, the litter tax (which is only $20 or $50 depending on the type of business). The income from this tax supports valuable programs across the Commonwealth. The 2020 legislation illustrated the seriousness with which the Commonwealth would address the litter challenge but this reversal, before the impact of the increased penalty could even be adequately measured, would be a mistake with significant consequences. Virginia’s litter tax is the lowest per capita of any state that uses a litter tax system. At a time when solid waste management and recycling are in crisis in many counties and cities in Virginia, we need solutions that will help rather than dismantle existing support structures. In FY2021, the Litter Control and Recycling Fund distributed $1,708,156 in grant funds to 305 localities that were matched at a rate of 1,138% with $19,437,533 from local governments through a combination of cash and non-monetary services. • Virginia spends millions of dollars a year cleaning up litter pollution on the taxpayers’ dime. VDOT estimates that it spends $3.5 million a year picking up litter on roadways. • The Virginia Marine Debris Reduction Plan recognizes the need to secure adequate funding to support local governments, nonprofits and others for infrastructure improvements, behavior-change campaign development and coordination to reduce litter and plastic pollution. Clean Virginia Waterways is close to completing a report comparing Virginia’s litter tax to other states and localities that use similar systems. As I mentioned, we are finding that Virginia’s litter tax is, by far, the lowest per capita. We are happy to share our research with the patron and members of the committee. We hope it’s the will of the subcommittee to reject this proposed legislation demonstrating Virginia’s commitment to ending the plastic pollution crisis

Please oppose HB 1645 which would reduce the penalty for failure to pay the litter tax from $100 to $10. • Virginia’s litter tax is, per capita, the lowest litter tax in the nation. • Businesses are only required to pay $20 or $30 per location depending on the type of business. If they pay their tax on time, they avoid a penalty. • Businesses are creating and selling products that will become litter. They should shoulder some of the cost of cleaning it up. • Virginia currently spends millions of dollars a year cleaning up litter pollution on the taxpayers dollar. Not to mention volunteers who donate their time and effort to clean it up. • The money generated from the Litter Control and Recycling Fund helps to clean up litter. I live on Thalia Creek in Virginia Beach and I enjoy kayaking. Every time I go out, I bring two large trash bags with me, and every time I fill them with litter I find in the creek. I collected over 100 pounds in 5 months. I stopped keeping track after that. In addition, I volunteer for waterway clean-up days with Lynnhaven River Now, and we have collected thousands of pounds of trash over the years. I am tired! Reducing the penalty for failing to pay the litter tax sends the message that Virginia doesn’t care about keeping the state clean. I don’t think that’s a message we want to send. Thank you.

Comments Document

Clean Fairfax, a 501c3 nonprofit working on environmental issues specific to litter and recycling is asking this subcommittee to vote against the bill to lower the late fee for the litter tax.

Please vote no for HB 1645! Friends of Accotink Creek STRONGLY OPPOSES any reduction in litter penalties. Reducing the penalty for late/non-payments sends the message that Virginia isn’t serious about litter. Virginia’s litter tax still trails far behind many other states’ penalties and litter funds.

Please oppose HB 1645 which would reduce the penalty for failure to pay the litter tax from $100 to $10. • Virginia’s litter tax is, per capita, the lowest litter tax in the nation. • Businesses are only required to pay $20 or $30 per location depending on the type of business. If they pay their tax on time, they avoid a penalty. • Businesses are creating and selling products that will become litter. They should shoulder some of the cost of cleaning it up. • Virginia currently spends millions of dollars a year cleaning up litter pollution on the taxpayers dollar. Not to mention volunteers who donate their time and effort to clean it up. • The money generated from the Litter Control and Recycling Fund helps to clean up litter. I live on Thalia Creek in Virginia Beach and I enjoy kayaking. Every time I go out, I bring two large trash bags with me, and every time I fill them with litter I find in the creek. I collected over 100 pounds in 5 months. I stopped keeping track after that. In addition, I volunteer for waterway clean-up days with Lynnhaven River Now, and we have collected thousands of pounds of trash over the years. I am tired! Reducing the penalty for failing to pay the litter tax sends the message that Virginia doesn’t care about keeping the state clean. I don’t think that’s a message we want to send. Thank you.

NVAN Testimony in Support of HB 2099 January 23, 2023 Good morning – my name is Bob Eiffert and I am testifying on behalf of the Northern Virginia Aging Network (NVAN) in support of Del. Bulova’s HB 2099 to increase the funding for the Livable Homes Tax Credit from $1 million per year to $2 million per year. According to the U.S. Census, more than 950,000 Virginians currently have one or more disabilities. Additionally, more than 25 percent of Virginians will be over the age of 60 by the year 2025. For these individuals, accessible and integrated housing will continue to be one of their highest needs. The Livable Homes Tax Credit is a worthwhile tax incentive for accessible home modifications that keep older adults and people with disabilities in their own homes, making the Commonwealth a more inclusive community for people of all ages and abilities and enabling them to thrive. The Livable Homes Tax Credit program has been a major success since its inception. Applications for tax credits have far exceeded the $1 million allocated for the program since 2012, demonstrating a pattern of demand for increased funding. NVAN urges the General Assembly to double the funds for the program to encourage more accessibility in private homes. NVAN is comprised of the Commissions on Aging, area agencies on aging, service providers and advocacy organizations for older adults from Alexandria, Arlington, Fairfax, Loudoun and Prince William. Thank you for your consideration.

The following comments are addressed in opposition to House Bill 2110 proposing amendments to Virginia Code §§58.1-3965 and 58.1-3974 related to delinquent tax sales and redemptions. I am an attorney with the law firm Taxing Authority Consulting Services, PC (TACS). Our firm represents 95 Virginia cities, counties and town through their treasurers, finance directors, boards and councils in collecting delinquent tax accounts. I have significant concerns with the text of HB 2110 and the effect that it will have, not only in the collection of delinquent taxes, but the overall impact to communities that benefit from the restoration of delinquent properties to the active tax rolls and productive use. The prime concern with the proposed legislation is the adverse effect that adding a year-long redemption period to the end of the process will create in the neighborhoods where the delinquent tax parcels are located. Most properties do not qualify for a judicial sale until taxes are at least two years delinquent and then the legal process alone takes nearly an additional year with redemption possibilities throughout the sale process. Additionally, most properties moving into sale have severely delinquent taxes and, if any structure exists on the property, it is usually in a dilapidated state making a sale to productive use a benefit to the locality and the surrounding properties. The proposed year-long post-sale redemption period will render the property useless for the first year post-sale. This “stall period” will further depress any surrounding home value in the affected community while the high bidder is forced to bide her time until the forced redemption period passes. Furthermore, given that bidders will not be able to make active use of the property for a year, the bid prices achieved will be significantly diminished from what a would-be investor might pay. The irony of this last fact is palpable, in that the whole purpose of the proposed legislation appears to attempt to protect heirs, when a diminution in a sale price will lessen the amount that any heir might claim post-sale pursuant to Virginia Code §58.1-3967. The tax sale process is intended to afford due process notice to those who may have an interest in the real estate involved. The real estate litigation professionals at TACS employ a number of tools to locate heirs and individuals that may have an interest in the property prior to the sale of the real estate involved. In nearly every case, the heirs express interest only in appearing at the auction to receive good, clear and marketable title through the purchase of the property, which saves the effort and expense of attempting consolidation of the various familial interests to achieve the same result as a tax sale. In my twenty-three years of experience in this field, HB 2110 will not advance the interests of the heirs. In the event a property is redeemed, the heir would have to pay a significant premium over just bidding on the property at the auction and, even then, the real estate title is still clouded post-redemption. House Bill 2110 does not better the situation for heirs to property. The true effect would be negative for local governments attempting to maintain community standards and adequate finances for its operations and would diminish the funds that an heir might receive in excess proceeds from any such sale. For these reasons, I ask this Sub-Committee not to advance this Bill.

I am writing with regard to HB 2110. I am an attorney with Taxing Authority Consulting Services, P.C., a law firm that works with local governments to help collect delinquent taxes. My colleagues and I are concerned about this proposed legislation and particularly about the unintended consequences from imposing an additional 1 year redemption period after the sale. Currently, property owners and heirs are provided multiple notices from the local government and then from the tax sale attorney. Properties have to have at least 2 years of past due taxes to even qualify for a tax sale. The goal of the Treasurers and Finance Directors we work with is not the sale of the property but the collection of the taxes so they are always willing to entertain a reasonable payment arrangement. Only where no payments or arrangements are made does the property proceed to sale. Consequently, the owners of a property received numerous notices over several years concerning the outstanding taxes. The owners and heirs receive specific notices as part of the sale process and are then made parties to a lawsuit and served with court papers. It typically takes approximately a year before a property actually goes to sale. While the addition of the proposed 1 year redemption period adds additional time to this already lengthy process it would also have other consequences that are counter to the local government’s interests and public policy. This additional year would seriously undermine the ability of the locality to get the property back into productive hands. Many of these developed properties are in poor condition and often times tax sale actions are taken at the behest of local code enforcement agents or zoning officials. The additional redemption period that is proposed would limit the tax sale purchaser from taking actions to fix up the property or remediate borderline nuisances. Instead the property would remain in limbo until that redemption period lapsed. While the intent of this bill is to help heirs of property it does not really create any additional opportunities, just adds additional time, but does so at the expense of efficient operations of the local government. Thank you for the opportunity to comment on this bill.

Good afternoon, first and foremost the honor of defending the citizens of the Commonwealth does not come easy, manmade problems in conjunction with nature is unpredictable the Guard stands ready to respond at a moment's notice. They too have families and businesses to protect and aid. If the Commonwealth of Virginia wishes to show its appreciation for the job the Guard preforms in time of need, we humbly ask your approval of HB 2373. Thank you. Sha'ron D. Martin USN Retired

Good afternoon, first and foremost the honor of defending the citizens of the Commonwealth does not come easy, manmade problems in conjunction with nature is unpredictable and the National Guard stands ready to respond at a moment's notice. They too have families and businesses to protect and aid. If the Commonwealth of Virginia wishes to show its appreciation for the job the Guard preforms in time of need, we humbly ask your approval of HB 2373. Thank you.

GOOD Morning, Chair Terry L. Austin & members of the Committee: By way of introduction, I am Jay L. Marts, 28yr veteran of the VaARNG & US Army, retired Colonel, and honored to speak to this committee today on behalf of my brothers & sisters in arms on HB 2373. I had the pleasure of visiting the GA last week for several days as a member of the Virginia Department of Veteran Services-Joint Leadership Council (VDVS-JLC). I and several other council members called upon many offices of elected representatives to highlight & request support for several Veterans legislative initiatives. I would like to thank my local legislator, Del. Bill Wiley, one of the many members of the House Finance committee, who in bi-partisian fashion helped to move this important piece of legislation, on a vote of 22-0, forward thru the GA. Our current members of the National Guard, those local Citizen-Soldiers, serve the Commonwealth and local communities without hesitation when called upon. It is time we provide them additional benefits to show our appreciation. This will help us retain current members and greatly assist in recruiting new members of the Virginia National Guard. I ask you to move HB 2373 out of this committee, thru the floor & ultimately place it on the Governor’s desk for signature. Thank You again for the opportunity to address this committee.

GOOD Afternoon, Chair Robinson & members of the Finance Committee: By way of introduction, I am Jay L. Marts, 28yr veteran of the VaARNG & US Army, retired Colonel, and honored to speak to this committee today on behalf my brothers & sisters in arms on HB1436 & 2373. I had the pleasure of visiting the GA the last week for several days as a member of the VDVS-JLC and visited Del. Robinson’s office to highlight & support several Veterans legislative initiatives. I wanted to tell you that AA Connie Mason & LA Glen Leonard Gaines were very helpful during my visit. I also want to thank Del. McGuire, Wiley, Watts, Greenhaigh & Wyatt for being the Chief Patron on these Bills. Also, the many Patrons of these Bills. I will add a SPECIAL THANKS to Delegates Wiley & LaRock, both of which I know well & respect, for moving these important pieces of legislation thru the GA. The members of the Armed Forces, who will benefit from this legislation, served our Nation for 20 or more years and earned a modest retirement pension. During these many years of service & sacrifice some have had an unfortunate circumstance that ended with them receiving a 100% service-connected, permanent, and total disability. We, the citizens of Virginia, should not put a tax burden on the small pension they earned by serving the USA. This is a modest action that will keep a few more $$’s in the household budget of these veterans at a time when it is very much needed. It is a small nod of appreciation for their long service and physical sacrifice. We want all veterans to know that Virginia is the best place for them to call home. Additionally, our current members of the National Guard, those local Citizen-Soldiers, serve the Commonwealth and local communities without hesitation when called upon. It is time we update & increase the small income tax subtraction that is currently in place. I ask you to move these two House Bills out of this committee, thru the floor & ultimately place it on the Governor’s desk for signature. Thank You again for the opportunity to address this committee. Jay L. Marts VDVS-JLC (Alt) AMVETS, Dept. of Virginia (540) 550-3339 MartsJL@GMail.com

In person

GOOD Morning, Chair Byron & members of the Committee: By way of introduction, I am Jay L. Marts, 28yr veteran of the VaARNG & US Army, retired Colonel, and honored to speak to this committee today on behalf my brothers & sisters in arms on HB1436, 1460, 1470, 1690, 2373. I had the pleasure of visiting the GA the last several days as a member of the VDVS-JLC and visited Del. Byron’s office to highlight & support several Veterans legislative initiatives. I wanted to tell you that AA Gena Barker & LA Dexter Gaines were quite courteous and attentive during my visit. I also want to thank Del. McGuire, Wiley, Watts, Greenhaigh & Wyatt for being the Chief Patron on these Bills. Also, the many Patrons of these Bills. I will add a SPECIAL THANKS to Delegates Wiley & LaRock, both of which I know well & respect, for moving these important pieces of legislation thru the GA. The members of the Armed Forces, who will benefit from this legislation, served our Nation for 20 or more years and earned a modest retirement pension. During these many years of service & sacrifice some have had an unfortunate circumstance that ended with them receiving a 100% service-connected, permanent, and total disability. We, the citizens of Virginia, should not put a tax burden on the small pension they earned by serving the USA. This is a modest action that will keep a few more $$’s in the household budget of these veterans at a time when it is very much needed. It is a small nod of appreciation for their long service and physical sacrifice. We want all veterans to know that Virginia is the best place for them to call home. Additionally, our current members of the National Guard, those local Citizen-Soldiers, serve the Commonwealth and local communities without hesitation when called upon. It is time we update & increase the small income tax subtraction that is currently in place. I ask you to move all five of these House Bills out of this committee, thru the floor & ultimately place it on the Governor’s desk for signature. Thank You again for the opportunity to address this committee. Jay L. Marts VDVS-JLC (Alt) AMVETS, Dept. of Virginia (540) 550-3339 MartsJL@GMail.com