Comments Document

As the advocacy voice of the responsible pet care community, the Pet Advocacy Network represents the interests and expertise of retailers, companion animal suppliers, manufacturers, distributors, pet owners, and others involved in the many aspects of pet care across the United States. Our association promotes animal well-being and responsible pet ownership, fosters environmental stewardship, and ensures healthy pets' availability through our local, state, and federal work. In addition, we routinely advocate for legislative and regulatory proposals to protect the health, safety, and availability of companion animals and we have a particular interest in legislation aimed increase access to veterinary care. On behalf of the responsible pet care community, we ask that you vote YES on House Bill 1698. Nobody cares more about the health and safety of companion animals than we do here at the Pet Advocacy Network. We know that pets come in all shapes and sizes, from cats and dogs to lizards and guinea pigs – and each one of these cherished companion animals must be protected and cared for. Which is why we are thrilled to express our support for House Bill 1698, which would extend the sunset deadline for sales and use tax exemptions for medications used and dispensed by veterinarians to 2028. This legislation is vital for creating an accessible and affordable path to veterinary care, ensuring that our beloved pets receive the necessary preventative and wellness services that promote healthier, longer lives. The financial burden of high veterinary costs can lead pet owners to delay or even forgo essential veterinary visits. Such delays put pets at significant risk, often resulting in more severe health issues that can become much more costly to treat. We believe that addressing the rising costs in veterinary care through measures like the tax exemptions proposed in HB 1698 is a practical and necessary approach to alleviating the financial pressures that many pet owners face. We should be making it easier for pet owners in Virginia to access veterinary care, which is why we are hopeful you will pass this critical piece of legislation which would do just that.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

Comments Document

Dear Chairperson Mudon King and Members of the House Subcommittee on Finance, As the advocacy voice of the responsible pet care community, the Pet Advocacy Network represents the interests and expertise of retailers, companion animal suppliers, manufacturers, distributors, pet owners, and others involved in the many aspects of pet care across the United States. Our association promotes animal well-being and responsible pet ownership, fosters environmental stewardship, and ensures healthy pets' availability through our local, state, and federal work. In addition, we routinely advocate for legislative and regulatory proposals to protect the health, safety, and availability of companion animals and we have a particular interest in legislation aimed increase access to veterinary care. On behalf of the responsible pet care community, we ask that you vote YES on House Bill 1698. Please find our comments in support of this important measure attached. Sincerely, Alyssa Miller-Hurley Vice President of Government Affairs

Kids raised in safe, stable, and nurturing relationships and environments are more likely to enjoy good physical and mental health and succeed academically and socially. We know that when families have what they need, when they need it, in their own communities, without stigma before they find themselves in crisis – we can begin to imagine a Commonwealth where all parents are supported and a world where child abuse and neglect can be prevented. Prevention services and supports, such as the child tax credit, are critical for families and communities. Ensuring that families have sufficient resources to meet their needs, buffer against economic shocks, and avoid more intrusive engagement with child protective services is possible when economic and concrete supports, including the Child Tax Credit, are in place. CTC as a Prevention Strategy When strategies to build protective factors are available to families, such as access to high-quality childcare, economic support, and family-friendly workplace policies, the incidence of child abuse and neglect can be dramatically reduced, particularly in the face of key risk factors. These policies have a ripple effect – lowering the risk of abuse and neglect among children, keeping families together, and preventing unnecessary involvement in the child welfare system, which is costly and often further traumatizing for children and their families. Economic supports including tax strategies like the Earned Income Tax Credit and the Child Tax Credit can be instrumental in preventing child abuse and neglect and involvement with child welfare: o Research shows that for every additional $1,000 per person in poverty that states spent on benefit programs, such as housing and childcare assistance and refundable Earned Income Tax Credit, per person living in poverty, there was a 4% reduction in child abuse and neglect reports, a 2% reduction in foster care placements and about an 8% reduction in abuse-related child fatalities. (Puls) o EITC and CTC payments are associated with immediate reductions in state-level child maltreatment reports, each additional $1,000 in per-child EITC and CTC refunds is associated with a decline in state-level child maltreatment reports of: 2.3% in the week of payment and 7.7% in the 4 weeks after payment (Kovski) The compounded economic burdens that many families today face and the preponderance of evidence we now have, create an urgency for advancing economic and concrete supports as a key child abuse and neglect prevention strategy at the state level.

Newport News is opposed to any legislation that results in the elimination or reduction of local revenue streams. This bill, if enacted, will have a negative fiscal impact to the locality. BPOL accounts for about $23 million in city revenue, about two-thirds of which comes from a flat fee. However, a third of city businesses pay BPOL based on their business activity. This proposal needs to be studied more closely before this is implemented.

Will be available for any questions.

Comments Document

On behalf of the Council On State Taxation (COST), I respectfully submit these comments in support of H.B. 1743. Virginia’s current business, professional, occupation, and license tax (BPOL) is a gross receipts tax imposed at the local level. Currently, the tax allows a deduction from gross receipts for any receipts attributable to business conducted in another state or foreign country in which the taxpayer is liable for an income tax but not in states where the taxpayer is liable for a gross receipts tax or taxes imposed in lieu of an income tax. H.B. 1743 would correct that discrepancy

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

Virginia First Cities is supportive of our valued member, the City of Winchester, as they are currently in litigation on the subject tax assessment issue. The Winchester City Council is unequivocally opposed to HB 1970. While respectful of the reputation and the important work that subject company is doing in Virginia, we urge the subcommittee to not preemptively overturn a Virginia Circuit Court ruling and ongoing litigation. There are broad implications for all local governments for granting tax exemptions for non-related operations especially when a court case is active.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

I’m a motion picture costume designer and technician. I'm someone whose name appears in that long list of credits at the end of a movie along with my colleagues. Productions like TURN: Washington’s Spies, Harriet, Homeland, Lincoln, and John Adams provide jobs for carpenters, craftsmen, seamstresses, and artists. Income from our productions feeds Virginia businesses. Lumber yards, caterers, accountants, transportation services, dry cleaners, hotels, and restaurants, along with large chain stores and mom-and-pop shops all benefit. As you know, tax credits provide essential incentives for film and television productions to base their operations in Virginia. I am asking you to keep our cameras rolling and keep us working by voting “yes” on HB 2108.

Please consider supporting As a constituent this stop gap measure to increase funds to support the film and television industry. As a film industry professional, my livelihood depends on these programs. Without the incentives, the film industry will not come to Virginia. Over the past 20 years I’ve worked on so many films , like “Lincoln” and “John Adams”that recount this country’s history and showcase Virginia’s geographic beauty. Please support this bill that so that we can continue to build a thriving production industry. Thank you for your consideration.

Please vote YES for HB2108, which offers a minor enhancement to Virginia's film incentive program. HB2108 would also bring major incoming revenue to our great Commonwealth, as film work in Virginia has proven to do in the past. This is an urgent matter for Virginians who work in the film industry. Please support providing a stop gap to increase funds to support the film and television industry, as the current tax credit program is depleted until 2026, according to the Virginia Film Office, and all the tax credits have been allotted to work that has already occurred. Film industry Virginians cannot afford to wait until the next JLARC report is provided in June 2026, which would not be voted on until 2027. Virginia has only seen one major production since November 2022, due to the strikes and lack of funds for the current program. The livelihoods of film industry professionals depend on these programs. Without the incentives, the film industry will not come to Virginia. Without a stop gap, the Virginia film workforce that took several years to develop, will not be able to sustain. So much incoming revenue for our Commonwealth will be lost, as well. Thank you for your time and consideration.

Dear Members of the Virginia General Assembly, I am writing to give my robust endorsement for HB2108 in support of film incentives in Virginia. As a Best Boy Grip and Camera Assistant and member of the film and entertainment community, I have witnessed firsthand the profound impact that these incentives have on our economy, job creation, and cultural landscape. Virginia is uniquely positioned to be a hub for film and television production, thanks to our stunning landscapes, rich history, and diverse locations. The film incentives not only attract major productions to our state but also stimulate local economies by creating jobs for Virginia residents, supporting small businesses, and driving tourism. Each film project brings with it a ripple effect that benefits a wide range of industries, from hospitality and transportation to local artisans and service providers. Moreover, the film industry fosters creativity and innovation within our communities. By investing in film incentives, we encourage storytelling that reflects our shared experiences and diverse cultures. This not only enriches our cultural identity but also promotes Virginia as a welcoming and vibrant place to live and work. In addition, the film incentives help to nurture and develop local talent. As productions choose Virginia as their filming location, they engage with local professionals, providing invaluable training and opportunities for growth. This investment in talent not only strengthens our workforce but also ensures that Virginia remains competitive in the ever-evolving entertainment landscape. In conclusion, I urge you to support the continuation and expansion of film incentives in Virginia with your support of HB2108. By doing so, we can ensure that our state remains a thriving center for film and television production, benefiting our economy, our communities, and our cultural engagement for years to come. Thank you for your consideration. Sincerely, Sid Caldwell Richmond VA

hello, my name is Craig and have worked in this business since 1997 and have lived in Va. all my life. I would greatly appreciate your help on this bill. I have felt that return of money to the local business s is far greater than any loss of tax. To put it in a simpler thought, if i could put down two dollars and get back ten, I Would take investment ever time. THANK YOU

My name is Jesse Hosick. When the first Hosick landed on the shores of Virginia in the 1740’s, they helped forge a place and people worth fighting for. This led my ancestors to take up arms in the Virginia line in our war for independence. I’m proud of my history and proud of Virginia. Our state has furnished our country’s finest leaders and our people are known for their integrity and character. It pains me to be away from home, but without our tax incentives I have no choice. I want to build a life for my family and I am forced to follow the work if Virginia does not pass the needed incentives. The film industry is evolving and smaller markets are rising in California’s long shadow. With the boldness and vision fitting of our greatest founders, Virginia must leap decisively into the contest. It is unbecoming of a commonwealth as dynamic and gorgeous as our own to be lagging behind all our neighbors on this front. Do they have more to give? Do they have more to show off? Are they somehow more beautiful? Of course not. Show some pride in Virginia! Show the world Virginia! Please pass HB2108 and help bring this dynamic industry back to our beautiful state. Thank you, Jesse

I have worked in the Entertainment and Film industry in Virginia for 35 years. It wasn't until tax incentives were approved by the VA. General Assembly in 2010, did the VA. Film Industry grow tremendously, bringing film work to VA and employing thousands of Virginians, every year, as well as buying local services and supplies from VA. business, which brings in tax revenue to Virginia. VA. doesn't just hand out film incentives to all film productions. VA. has the most stringent qualifications that must be met, AFTER the completion of the project. Not all film productions qualify after the VA. Film Office conducts an accounting audit. Financial documentation must be submitted for review. Imagine the amount of money that VA. business received, for services purchased, such as Hotels, Car & Truck rentals, building suppliers, restaurants, etc. is spent to support a film project. Tens of Thousands of dollars or more. No other industry can generate thousands of job for Virginians every year, support VA. business, all without requiring any infrastructure to be built. No roads, water/sewer systems, schools, etc. and yet, bring in large amounts of tax revenue for Virginia. In 2020, 3 films/Television shows, "Dopesick", "Swagger", "The Walking Dead: World Beyond" brought in well over $120 million in direct spending over the next eight months in the Richmond area in the beginning of 2020. Since the VA. Tax incentive funds have been depleted, there has been very little film work in Virginia. Without VA having film incentives, VA. can no longer compete with our neighboring States, which have Tens of millions more offered for filming in their State. I respectfully request, the VA. General Assembly, vote YES to insuring VA. remains competitive in the film industry with our neighboring States. Thank you for your consideration.

I am a resident of Richmond City where my husband and I have lived and owned a home since 2003. I work in Virginia’s film and television production industry as a Scenic Artist and am writing today in support of HB2108, which offers an enhancement to Virginia's existing film incentive program. This is an urgent matter for the Virginians who work in this industry. The current tax credit program is depleted until 2026 according to the Virginia Film Office, as all the tax credits have been allocated to productions that have been completed. I, like my film industry colleagues, cannot afford to wait until the next JLARC report is provided in June of 2026, which would not be voted upon until 2027. In addition to earned income, our work qualifies us for industry health insurance and benefits. Virginia has only seen one major production since November 2022 due to lack of funds in the current tax incentive program. There are multiple producers who have indicated a desire to return and bring new productions to the Commonwealth, but the Commonwealth is not competitive with surrounding states without incentives. These are producers who have been here before and know firsthand all Virginia and its workforce have to offer. Many of my colleagues look for work out of state and several I know have relocated permanently due to lack of work in Virginia. My husband has been a high school teacher here for 20 years. My parents have retired to Virginia. I have no desire to live out of a hotel, away from my family in order to work in my field. I urge you to support this stopgap measure which will increase funds to support the film and television industry in the Commonwealth. Virginia livelihoods depend on these programs. Without incentives, the film industry will not come to Virginia. Without HB2108, the Virginia film workforce is not sustainable.

I am writing to appeal to you to support HB2108! I am an IATSE local 487 union member and also a prop house owner. Most recently Universal Pictures rented many items from me for the production of Pharrell Williams feature film this past Summer and I was privileged to have worked almost the entire time in a craft services capacity. Besides having the opportunity to have my prop house utilized, many other businesses in Virginia have benefitted and therefore the production work in Virginia has helped the economy. Please support this bill so that there are more incentives for feature film productions to come to Virginia. Thank you in advance, Susan Verbeeck, Hanover County

Please vote to fund the Virginia film industry. Many of us rely on this industry as a main source of income and the benefits, financial and culturally, to the state are numerous. Thank you- Bryan Cox

Please Support Bill HB2108. I'm a local set lighting technician in Virginia. By increasing the Film Incentives it will help bring film production to Virginia. It will also help small local business too. We are counting on you!!

Hello, Please support HB 2108. We have an incredible film community that helps showcase the very best of Virginia when productions come to shoot here. If we don't have regular projects coming to the area, this crew will be forced to relocate or become underemployed in another industry. Having this increase will ensure Virginia remains an option for future movie and television production.

I’m in support for HB2108. I’ve been a struggling artist my whole life. I am a Scenic Artist, Set Painter, and Craft Services Assistant in film for a few years. It is my dream job and I consider my union members as my family. We all ate financially struggling since Covid and the strike. We work really hard and we all are skilled in our crafts. A lot of us are loyal to living and working in Virginia. We have families, houses, communities, and pets that need us to work in our district. We take pride in filming in our home towns. Please support film in Virginia. I used to run my own art gallery, in NC, before moving back home to VA. Small businesses are hurting. Even if we don’t use these businesses for locations, our members support the small bakeries, coffee shops, and boutiques…

I am asking for support of HB2108, without which we will lose film production projects/jobs to states that do show support with tax credit programs. When filmwork comes into our state, hundreds of local crew, who have made this business their career, are employed with good wages, healthcare and benefits. Besides the wages for hundreds of local crew, productions that come in from out of town spend at local vendors for materials and food, rent locations and office space and housing, rent vehicles and work equipment. The films produced in Virginia also attract tourist dollars as I have seen first hand people seeking out the locations where various films have shot their scenes. And when I attended our Lobbying Day two weeks ago, I worn a crew jacket from the production,"Turn", and over the course of the day at least 6 people in the GA hallways stopped me to comment on how much they enjoyed that show. The return on investment is strong. Please support this bill so that I and my fellow crew can get back to work in this vital industry.

It is so important that HB2108 move forward quickly, before it's too late to save the film and TV occupations that support me and so many of my peers: industry-trained individuals and dedicated small business owners in the state of Virginia. These people depend upon work from Motion Picture and TV production to sustain their families, put food on their tables, pay their taxes, maintain their homes ... or grow their professional / commercial livelihoods. So many union and non-union workers and business owners rely upon the Film and TV industry for their survival are counting on you!! When we don't have incentive money then we don't get projects here and our qualified and highly trained workers leave the state in search of more work, therefore losing more money that can be put directly back into Virginia's economy. The money earned on these projects are DIRECT infusions into VA's economy helping sustain and generate money for other needed programs!! Please support our futures by voting for Delegate Herring's tax credit bill. Thank you.

It is crucial that HB2108 move forward swiftly, before it's too late to save the film and TV occupations that support so many of my peers: industry-trained individuals and dedicated small business owners in our great state of Virginia. These people depend upon work from Motion Picture and TV production to sustain their families, put food on their tables, pay their taxes, maintain their homes ... or grow their professional / commercial livelihoods. Numberless IATSE and SAG-AFTRA members, as well as non-union workers and business owners who rely upon the Film and TV industry for their survival are counting on you !! Please support our futures by voting for Delegate Herring's tax credit bill. Thank you !

My name is Katie Culligan and I am an actor and TV show creator based out of McLean, Virginia. I also created and moderate the “Mid Atlantic screen artists forum.” This forum is a hub where screen artists who reside in the mid-Atlantic region can support each other and share resources. One of our biggest challenges we keep cloning back to in conversation is our area not having the work that we so desperately want and need coming to us to even have the opportunity to engage in the projects. There are countless working actors and screen artists residing in Virginia and nearby that would highly benefit from supporting this bill. Thank you for your time.

I am writing to ask your unequivocal support and co-sponsorship of SB1179 Motion Picture Production Tax Credit to add an additional $10MM to the program and remove the sunset. As a retired Army officer and professional actor in Virginia, this is a simple yet critical step to our industry here in Virginia - a fix to a program that is needed to keep our jobs here and stop sending them to the 34 other states that exceed our own program. • I am a full time professional actor. It is how I make my living every day, with film-television-streaming work being the highest paying work. • As a member of SAG-AFTRA, our local is the third largest in SAG-AFTRA after LA and New York. Virginia has over 1500 members who are professional performers. The other film labor unions have a similar stake in Virginia. • With Virginia ranking 35 out of 40 states with motion picture manufacturing tax credits, most of us earn a majority of our revenue outside of Virginia. In the last three years I have worked in Maryland, DC, Pennsylvania, New York, North Carolina, Iowa, and Georgia. Only one project took place in Virginia, and it was a micro-budget student film. It is a travesty that my taxes and all of the business revenue for these productions go to other states rather than ours. • For each dollar of tax rebates provided to film producers (provided only after they show receipts for vendors and workers paid in Virginia), we are able to generate ~$13.00 of economic activity – hotels, transportation, restaurants, caterers, equipment rental, construction, and security to name a few of the benefited business. • We have the work force development capacity in place – nearly 30 university film and performing arts programs, non-union local commercials and theaters that provide the training grounds for work in the industry, and strong advocacy from union leaders like myself to provide training programs and work place protections. Let there be no mistake – this incentive supports real jobs like mine, in a career that now spans the last 15 years. We can do better and we cannot wait until a long term study is complete and another year of appropriations goes by while we seek to restart our incentive program. We are not giving away money. If the business does not come here we receive zero revenue from this industry. Eliminating the sunset and placing a very small amount in our incentive program at least lets us limp along. It is sad to see that one of the most valuable tax revenue generators and business activity creators we can create has come to this. But I trust that this committee understands the need to keep Virginia business growing, and that film and television production has a better return on our small rebate program than any other break we can give to other industries.

I write to urge you to support HB2108 and breathe life back into Virginia's film industry. I moved to Virginia in 2005, with my husband, a lighting technician, during a time when the film industry was coming to Virginia for everything from features to mini-series. Since 2022, film work has been nonexistent for him and we have watched major productions go elsewhere when Virginia has so much to offer. This is an urgent matter for the Virginians who work in the industry! Please support providing a stop gap for our motion picture industry in Virginia! The current tax credit program is depleted until 2026 according to the Virginia Film Office, as all the tax credits have been allotted to work that has already occurred. There a many of your constituents and local individuals in the film industry that cannot afford to wait until the next JLARC report is provided in June 2026, which would not be voted on until 2027. Virginia has only seen one major production since November 2022 due to the strikes and lack of funds for the current program. This has certainly created a severe financial hardship for my own family as well as others in the area who require this work for income and health benefits. As a constituent, I urge you to support a stop gap to increase funds to support the film and television industry. As a film industry professional, my livelihood depends on these programs. Without the incentives, the film industry will not come to Virginia. Without a stop gap, the Virginia film workforce that took several years to develop, will not be able to sustain. Thank you for your time and consideration.

I am writing to express my strong support for the legislation aimed at bringing more film production to Virginia. For over 10 years, our small business has been actively engaged with the Virginia Film Industry; therefore, supporting this legislation is crucial for small businesses like mine, as it directly impacts our ability to sustain and grow. Throughout the past several years, we have successfully competed with larger corporate businesses. The ability to thrive in this competitive landscape is vital for our success and for the community we serve. The financial support provided through increased film productions in Virginia has allowed us to expand our workforce, offer competitive wages, and provide benefits that enhance our employees' quality of life. As a result, our employees have benefited from increased hours, enabling them to make substantial purchases and invest in their futures. For instance, we have had employees purchase homes and successfully put their children through school because of the jobs created here. Importantly, this support has helped us avoid layoffs, allowing us to continue serving our community effectively. We typically dedicate 8 to 10 employees to work directly related to film production. In addition to hiring more employees, we have invested in new technology, purchased additional equipment, and expanded our services. This commitment reflects our dedication not only to sustaining our business but also to contributing positively to our local economy. Thank you for your attention to this matter. I urge you to support the legislation that enables us to thrive and positively impact our community. Best, Greer Pleasants, Sr. Owner/President

I'm writing to ask everyone to support HB2108. Without this increase to our film incentives our industry will cease to exist. All of our hard work and sacrifice will be lost. I've personally seen the how much our industry benefits the communities and businesses where we work. As a department head I've gotten to hire and train the next generation of film technicians and I've spent hundreds of thousands of dollars buying lumber, metal, hardware and equipment locally. Please support HB2108 and keep our industry alive. Warmest regards Paul W. Thomas Powhatan Virginia

I support HB2108. I am a resident of Richmond, and a member of the Virginia film community. I have worked for 10 years as a set lighting technician. This is my home and my career, and without these incentives, I will not be able to live and work in Virginia, or I will be forced to retrain for a new career. This is not a Hollywood handout. It is an opportunity to create good jobs, with benefits, for local, skilled laborers. Furthermore, this bill will stimulate the local economy and the small businesses that support our industry.

I am writing in support of Bill HB2108 . The film industry has been my main source of income for my entire adult life. I started at 19 on a show in Va Beach in Props, and for the last 245 plus years have been in Richmond providing Craft Services on set, as well as working as a set dresser on shows like Lincoln, John Adams, Evan Almighty,Wonder Woman, Raymond and Ray, The Walking Dead World Beyond, Homeland to name a few , all shot here in Virginia. Without competitive tax incentives, shows are not coming to Virginia and our crews have been struggling to get by for the last two years, three for some . In the past , before we have had this excruciating lull, because of my employment from the film industry I have been able to support my family, pay my mortgage , and provide for my family all these years. I have three sons who all went to Richmond Public Schools , and are all employed in the film industry here in Richmond. They are in Special Effects, Set Dressing , and Greens departments, and we are all members of IATSE local 487. I have been so proud and excited to see them follow in my footsteps, but they have all had to leave the state temporarily to find work on shows , or work side jobs that don’t pay the bills during this time of no work in Virginia . Virginia hasn't had the incentives to attract more than one show in over two years , of which was only eight weeks of work for those able to get on it ( I was not ). This has greatly impacted my life , as my income has just disappeared in the last two years,. I can't leave the state to work as I still have a 13 yr old at home to support. Please support this bill so we can attract more shows and our crews can continue to work and support themselves and their families here in Virginia . Thank you, Jane Sakowski Bell

I'm writing today in support of HB2108. As an actor living in Virginia, I have worked on many film and television productions. I know what this state has to offer. I know the people here and how talented, professional and passionate they are. We've all been struggling these past years. Not only with financial hardships, but with the emotional toll of not being able to do what we love to do, what we do so well. To leave your family, your state, to go where the work is, is difficult. I know many who are selling possessions just to get by. A few friends have moved out of Virginia. I can't begin to list the many conversations I've had over the years with actors, directors and producers who loved filming Virginia. They praised the talent in front of and behind the camera. The only drawback, as they explained, was our tax incentive. Virginia used to be a destination for film and television productions. We are now ranked 35th among the states which offer a tax incentive to productions. Something needs to change. As an actor, I've seen fewer jobs here over the last few years. It's frightening. It's frustrating. Like so many I'm struggling. I'm not a politician. I'm just a regular guy. There are those who are more eloquent than I. What I do know is this: Virginia is a valuable resource. One that is presently being squandered because we can't compete with the tax incentives being offered by states who are seeing the benefits of having a thriving film and television industry. Virginia is for lovers. Virginia is for film lovers. I thank you for your time and consideration.

As a resident of Hopewell who owns commercial property used for filming commercials, TV Series, and movies over the last 10 years I am in support of our Commonwealth supplying incentives intended to bring more filming to Virginia. HB 2108 supports Economic development for our Commonwealth. Please support this bill. Elliot Eliades Hopewell, VA

Please support HB2108 which benefits thousands of Virginians; those who are hired on the productions and all the local businesses that provide goods and services, the property owners, the organizations to whom we donate, etc. We love the work we do and want to continue to share beautiful Virginia in motion pictures! Having access to film productions in VA will help ensure that we keep our amazing workforce intact, and not lose our colleagues to neighboring states with larger incentive programs. Everyone benefits with more film productions in VA. I’m so grateful to work with my hands making beautiful home furnishings in Richmond Va and even doubly when its with big Hollywood budgets and a steady paycheck. Let’s bring more films to Virginia! Please support HB2108 to get them here. Thank you

Please support raising tax incentives to bring the film and TV industry back to Virginia. I love working close to home, from shooting TURN:Washington’s Spies in Richmond to Wonder Woman 1984 in Landmark Mall, to a Gray Goose ad shot just 3 miles from my Annandale home, I am a team player, making costumes, dressing actors, and supervising set crew. This year is my 42nd in the industry, and I love it. Please increase the cap on tax credits in Virginia. Thank you, Anne Gorman 3723 Mount Airey Ln Annandale VA 22003

Hello, my name is Elizabeth Paschall. I am writing in support of HB2108. I have lived in Virginia for the past 25 years and work in the state's film and television industry as a hairstylist. I am also a member of the hair and makeup union, IATSE 798. This is a significant opportunity to boost the entire state's economy and support many families. The film industry benefits not only the cast and crew but also numerous small businesses and towns of Virginia. By supporting this bill, union crew members can work at home instead of leaving their families and traveling to other states to make ends meet. Thank you.

I urge you to VOTE YES on HB2108 or Virginia stands to cripple or loose its film and television industry. Voting no on this incentive funding makes no fiscal sense and is a disaster not just for film and video professionals, companies and related support services that have helped to grow the film production industry, but ALSO for the state and its residents as a whole. For the many towns, cities, small businesses, residents, farmers, motels, restaurants, chambers of commerce, gas stations, equipment & hardware suppliers; you name it, they can all kiss the movie money goodbye. Tell the folks in tourism too, all that free marketing and “buzz” that the state has benefited from will also be eliminated. Never say never, but without competitive tax incentives, and that is all we’re asking for here, to be in line with neighboring states which offer an average of $50m of incentives annually, the chances of any studio movie or tv series choosing Virginia will be close to nil. Perhaps a lot of legislators simply do not realize what a cash cow the motion picture industry represents. They film your streets, bridges, neighborhoods, private homes, mountaintops, rivers and farms, forests tall, parks, churches, campuses, and the list goes on. While doing so they open their wallets — the “local spend.” That’s the upfront benefit, but then they leave, as if they’d never been here. So it’s a clean industry, and afterwards an amazing thing happens. Millions of viewers get to watch the movie, or the prime time television special or binge-watch their favorite series, and Virginia locations are seen over and over again by millions of users. Free advertising! It’s truly the gift that keeps on giving. As a film and television Location Manager and Scout with 30 years of experience, I’ve had the privilege to personally show our amazing state to many famous filmmakers including Steven Spielberg, Clint Eastwood, Francis Ford Coppola, Richard D. Zanuck, Jack Fisk, and other directors and producers no less important. They’ve all had rewarding experiences filming on location throughout The Old Dominion. I’m discouraged to see our state seems poised to possibly kill this once-thriving industry, one that has paid far more dividends INTO the Virginia economy than it ever received and can boast of a track record in film that’s the envy of many states. Other states spend far more on incentives. We’re not asking for that. We only want to remain competitive! This isn’t about Tinseltown or the Big Apple, its about jobs and a positive ripple effect right here in our beautiful state. Thank you for your consideration.

I am in support of the tax incentives for the film industry.

I support HB2108. I am a Southern Representative for IATSE, Local 487. I work as a Key Costumer and Designer. This is an urgent matter. I urge you to support a stop gap to increase funds to support the film and television industry. As a film industry professional, my livelihood depends on these programs. Without the incentives, the film industry will not come to Virginia. Without a stop gap, the Virginia film workforce that took several years to develop, will not be able to sustain. Our workforce is a community of highly skilled, strong, brave and true workers who hold a passion for what we do. With your support, we can maintain this legacy of expertise and dedication throughout the next generations of storytellers, filmmakers and humanitarians looking to use motion pictures as a platform to share their messages.

My name is Brent Hobin. I have been a resident of Virginia since 1995. I've worked as a grip/electric type person here since 1996. You have an incredibly beautiful state to make movies and TV shows here. When Tom Hanks was going to make Captain Phillips, he was asked to do it in San Diego. His reply was, "Why? We have everything we need in Virginia. Plus there are key elements in the story that came from right here in Norfolk." Let's keep people like Mr. Hanks coming here to provide us with work. Too many of my brothers and sisters have had to find something else to make ends meet lately. Thank you very much.

As a scenic artist living in Richmond, I wholly support this bill. It will help hundreds if not thousands support themselves and their families without having to leave their loved ones to do it. If we truly care about better quality of life in all its forms, this should pass.

Please vote in favor of film incentives. Thank you

I am a member in the National Camera Union IATSE Local 600. I moved from Brooklyn, NY to Richmond 3 years ago. I was excited to see that there was union film and tv shows filming in this city. But since moving here, that union work as dwindled. Raising the tax credit would bring films and shows to the city. Not only does this employee hundreds of crew members, it also has the potential to bring millions to the city in revenue. The film industry not only supports crew, but all of the local businesses that are necessary to production such as restaurants/hotels, and locations for film sets. Please consider raising the tax credit so that the union crew members can continue working in their home city instead of traveling out of state for work.

I urge you to support HB2108, as it not only benefits thousands of Virginia film workers across the state, but has a significant economic impact on local businesses of all kinds. As a costume supervisor who has worked in VA for over 10 years, I know that not only do film employees depend on these shows for work, but businesses like local shoe repair shops, dry cleaners, and various local textile artists are supported by the business we bring through the work we do. On a broader spectrum, the hospitality industry and VA tourism can benefit greatly from the publicity received as viewers tune in to watch shows made in Virginia. Stay competitive in the film industry with surrounding states and please support HB2108.

This bill 2108 is an enormous tool and in a lot of ways the lifeblood of our industry. These film incentives are such a major factor in myself and my colleagues continuing in our chosen profession of film production. Making movies in Virginia provides good middle class jobs and always gives back to the community, our city and the state. I was very proud to work on amazing projects like Speilberg's "Lincoln", HBO's "John Adams" mini series and the "Harriet" feature film starring Cynthia Erivo and have been providing for myself and my family for more than 20 years through these great film projects. Film production in our state is a great way to keep our state economy moving and I hope you will support bill 2108. Thanks! Peter Frank

I am a Virginia resident, have worked on film and television productions for over twenty 20 years and I urge you to support HB2108. Please take the time to understand why this can’t wait or be put off another year. Stories about Virginia should be shot in Virginia with local crew using Virginian vendors and locations so those dollars aren’t spent elsewhere in nearby states just because they have more competitive tax credits. Thank you for your time, Liz Silver

As the owner of Ready Set Go LLC a local set building company and a professional in the film and motion picture industry since 1993, with 14 of those years spent working in Virginia, I strongly support HB2108. This bill is not just crucial for those of us in the film industry—it has a far-reaching impact on businesses like restaurants, hotels, and construction companies that benefit from the economic activity our projects generate. After speaking with many industry colleagues here in Virginia and across the U.S., it’s clear that passing this bill would provide invaluable support to countless businesses and workers. I urge you to pass HB2108—it’s bigger than just our industry; it supports the economic health of our entire community. Sonny Fleming Ready Set Go Co (804)554-6272 SonnyFleming.com

My name is Paul Schultz and I am a set construction foreman. This year marks my 25th year in the industry and I am in full support of HB2108. Currently, I am in Nashville, TN working on a show based on a series of novels set in Virginia. The irony is not lost on me as I work out of state, on sets that are played as Richmond, Northern Virginia, and Hampton Roads. Please vote yay so that we may continue to work at home in Virginia.

We need incentives. People are unable to take care of their families because there are no jobs. Films bring in so much money to the area they are working. Hotels, rentals, restaurants, shopping etc. Its a win win

My name is Sean Sutphin. I am 1st Assistant Camera (Focus Puller) with 25 years experience and support HB2108. I live in Virginia and I want to work in Virginia. Thank you for your time.

I just wanted to add my name to the chorus of film industry workers who are asking that our incentives please be expanded in Virginia. The industry in Virginia is falling far behind all of the surrounding state’s current offerings to productions and to be frank, it’s driving work out of the state in droves. I have witnessed the massive amounts of work and money that flow into the state when productions can take advantage of this program. I have been a beneficiary of the Virginia incentive program and implore you to support this legislation. Currently, Virginia has a $6.5 million cap. West Virginia has NO cap Kentucky has a $75 million cap Maryland has a $15 Million cap North Carolina has a $31 Million cap South Carolina has a $15 Million cap Georgia has NO cap and one of the most robust film industries in the country Virginia sits square in the middle of Atlanta and New York and could provide the perfect production "in-between hub" in the Mid-Atlantic.

Please help the film community continue to film in our beautiful state.

Hello, my name is Jasmine and I have grown up and lived in Virginia for 26 years of my life. I have had the honor to work on several large film and television projects that received tax incentives in our state. The first was Dopesick, which was later nominated for multiple Emmys, and the amount of people that worked on that show (the size of an entire small town, easily) was impressive, and the amount of revenue that it brought to Virginia businesses and people was immense. I know that everyone on my team were Virginia residents, and the majority of crew was local as well. There are many Virginia residents who work in film that are eager to work in their home state, but we do not have the opportunity right now due to the cap on incentives. Many are struggling to make ends meet or are having to travel for work or move out of state. Film department leaders who have traveled here to work with us have remarked on how much they enjoy the state itself and collaborating with our quality film crew members, but they cannot return when our incentives have dried up. Please support increasing the incentives cap to make it possible for them and other projects to return to our commonwealth. Please support increasing the incentives cap for me, my film friends and co-workers, many Virginian film workers like us, and many other Virginia vendors and businesses that would benefit from this tax credit. The Virginia government will reap much in the economic boost from encouraging more films to be made in our state. Thank you so much :)

I urge you to support HB2108. The film industry has provided a boost to our state economy with well-paid jobs and significant purchases. There is a long history of success with movies and shows such as Mission Impossible 3, My Dinner with Andre, The Silence of the Lambs, Forrest Gump, The Coal Miner's Daughter, X-Men: First Class, Dopesick, Turn, The Good Lord Bird, Swagger, and Atlantis. Many state residents learn the craft through the VCU cinema department. This bill will help the local industry compete with Atlanta and Montreal and British Columbia and other supportive film centers.

Comments Document

A letter from a Virginia resident who is in the motion picture industry expressing support for HB2108

My name is Gina Adler, and I am a resident of the City of Richmond. I work in Virginia’s film and TV industry as a Costumer and a member of IATSE Local 487. Today, I am writing in support of HB2108, which will increase film incentives for our state. This legislation is imperative to support our industry and our livelihoods as Virginians and Union members. Please vote to help keep all of us in our homes and beds; in our own state, and more importantly, gainfully employed members of The Commonwealth.

Dear Delegates, my name is Sarah Grady and I work in VA's film and television production industry as a Costumer. I am writing today in support of HB2108. My family moved to VA in the 80's for a job promotion for my father and better opportunities for our family. I love the state of VA and would like to continue to work and live in VA. Working as a costumer provides me with income, health insurance and retirement. Please vote yes to increase the tax credit on Motion Picture Production. My livelihood depends on it.

I work as a set dresser in the film industry in Richmond, Virginia, and I support HB2108! Please support Virginia film productions and allow us film workers to stay and work in our home state. I don't want to have to move to Atlanta xoxo

Dear Delegate, My name is Katie , and I am a resident of Richmond, VA. I work in Virginia’s film and television production industry as a costumer and stylist and am writing today in support of HB2108, which offers a minor enhancement to Virginia's film incentive program. This is an urgent matter for the Virginians who work in the industry! I entreat you, please support providing a stop gap for our program! The current tax credit program is depleted until 2026 according to the Virginia Film Office, as all the tax credits have been allotted to work that has already occurred. And I, like my film industry colleagues, cannot afford to wait until the next JLARC report is provided in June 2026, which would not be voted on until 2027. Virginia has only seen one major production since November 2022 due to the strikes and lack of funds for the current program. I and several of my colleagues must figure out other means of income and health insurance that our work provides. As a constituent, I urge you to support a stop gap to increase funds to support the film and television industry. As a film industry professional, my livelihood depends on these programs. Without the incentives, the film industry will not come to Virginia. Without a stop gap, the Virginia film workforce that took several years to develop, will not be able to sustain. Thank you for your time and consideration. Sincerely, Katie Kincheloe

I’ve worked in the locations department on many films and televisions show in VA and I 100% support this bill. My lively hood kinda depends on it. I know it may seem like you’re giving a tax break to a large Hollywood corporation. But at the same time that entity spends money. I’ve seen it. From hotel rooms, rental cars, parking lots, restaurants, local law enforcement, local vendors, it’s blows my mind how much money they spend. Also it’s exciting for the community. I hope you have a chance to come on set one day.

Please support HB2108! My and many others livelihood depends on it!

I have worked in several areas of the film industry for 30 years. I think that jobs and parallel support business for productions will benefit tax revenue for Virginia. This would offset the tax break to incentivize more interest in filming in this lovely State.

As a vendor (DC Camera) of the film/motion picture industry for 20+ years, I support HB2108. In talks with many other members of the industry in VA, as well as throughout the U.S., this bill is essential to not only us but also businesses like restaurants, hotels, construction, etc. that shows and films provide income to. Please consider this passing this bill, it's bigger than just our industry.

As a lifelong VA resident, I support incentives such as those proposed by HB2108 that bring work here. I would much rather work in my home state than abroad. Thank you for your consideration.

Comments Document

I support HB2108. The film industry in Virginia can not survive until the next JLARC study is released in 2026 and legislation passed based on the new study without some increase to film tax incentives in Virginia now. According to the Virginia film office all tax incentives have been allocated to projects already filmed through 2026. The fact that we have used all of our incentives is evidence that productions want to film in Virginia and that current funding levels are inadequate. I understand that the last JLARC study showed a direct ROI that appears low but Ellen Miller from JLARC testified in committee that Virginia's film tax incentive programs are in "the middle" of returns for tax incentive programs because MEI and other tax incentive programs are multiyear which allows them to appear to be a better return. According to Mrs. Miller half are but half are not better returns on investment despite what is often characterized as a low ROI for tax incentives. Compound tax incentives median ROI compared to other tax incentive programs with the 9 to 13 times total economic impact/GDP increase the film industry has on Virginia's economy and you can see that film tax incentives are a good use of Virginia's limited resources. On a personal note, my (non taxpayer subsidized) health insurance is dependent on working on TV shows and movies. The way our health insurance is structured, I can’t use the funds towards an ACA subsidized plan. If I don’t have employer contributed healthcare funds from working on films then I can get an ACA subsidized plan through marketplace.virginia.gov. To put it simply, if I’m not working on films, my healthcare is being subsidized. If I am working, I can not get subsidized healthcare. Thank you for your time. James Ray

I am writing in support of HB2108 which is urgently needed to strengthen Virginia's film industry. As a life-long Virginia resident and constituent, I urge you to approve this stopgap measure in order to attract film productions which will otherwise go to nearby states like Maryland and North Carolina. Film projects create thousands of highly-skilled local jobs and support small businesses. Aside from restaurants and hotels, productions utilize numerous local vendors such as construction material suppliers, equipment rental shops, florists, bakeries, antique and thrift stores, and automotive graphics design and application. In turn, these vendors are able to expand, hire more employees and spend more in our communities here at home. On a personal note, members of my household have worked on several acclaimed projects filmed in our great state. We are hard-working Virginians who prefer to work here rather travelling to neighboring states where film projects are more readily available. Making Virginia's film industry stronger will help fellow residents like me and my family while also boosting our economy. Thank you for your time and consideration.

I am a Location Scout and Manager in Virginia and have been working in the industry for ten years. The difference between a flourishing film industry and a completely dead one, is this tax credit. Livelihoods and families depend on it, businesses depend on it, localities benefit from it. This industry supports so many Virginia jobs and they will all be gone soon without this stop gap measure. We are not even competitive to our neighboring states. I know many in the industry are having to change jobs or relocate to keep afloat. This is life or death for our 5,000 + workers. Lastly, there are 15 universities offering film related programs in Virginia. What is the point of having our kids learn about this field if there aren't any jobs here for that when they graduate? Please invest in these jobs for our current AND future filmmakers.

Thank you for allowing me to comment on HB 2108 for boosting our current Virginia Tax Incentives for Film and TV Production. My name is Susan Sutphin and I am an Art Department Coordinator. I have been able to perform in this position for 13 years here in the Commonwealth. Without this stop gap measure we will lose our livelihoods. My husband is also in the industry as a Camera Assistant (focus puller). The effect of losing shows to other states with higher incentives is felt more acutely in a state where our talented crew is also our talented family. Please keep our jobs and our economic impact for our vendors here in Virginia. Thank you.

As a Virginia resident and member of the the film community as a crew worker I strongly support HB2108 to bring film and television productions back to Virginia to get us back to work and support our local businesses. Jeanne Bishop Henrico County resident Member IATSE Local 487

I support HB2108. I am the Virginia Chair of the Legislative Committee for IATSE Local 487. I have worked in Locations Management on several productions that have come to Virginia. The Virginia film industry workforce and its infrastructure rely on this modest stopgap to sustain itself. The current incentive program is depleted until 2026. There has been discussion about another JLARC study regarding the efficiency of Virginia's film incentives. And while I appreciate the request for another study, I am gravely concerned with the timeline. In November, JLARC told the Joint Subcommittee Exploring Tax Preferences that its report would not be available until the Summer of 2026, meaning that in a best case scenario, it will be the 2027 General Assembly voting on a possible increase to the programs. That would then not be codified until July 1, 2027. We cannot wait this long. Virginia has only seen one production since November of 2022. Without an incentive program to lure work to the Commonwealth, the current infrastructure, workforce, and Virginia's credibility as a viable filming destination will be decimated. It would take years to restore what has taken years to build.

Hi! I am Sarah Kelley, a proud member of IATSE 487 since 2020 and I urge you to SUPPORT of HB2180, both for the Film tax incentives and for the child tax credit, both of which are extremely important. There are hundreds of us creative, craft people in Virginia who would love to stay in Virginia AND, believe it or not, do the work we love, however when there isn't film work here, we are forced to either go to other states like Georgia or Louisiana (both great states, but not home) or compromise our skills to work menial, unfulfilling jobs because our 'representatives' refuse to even entertain the idea of bringing Film Tax incentives to Virginia. Why is it that our skills, working behind the scenes to bring (probably) the MOST consumed medium in the world to its viewers are not valued here? This is an industry that provides jobs for the creative, problem solving, crafts people and visionaries who want to share their work, dedication and Imagination to the world. Not only does it bring fulfilling work to us crafts people, but it floods the city with business, bringing awareness to Richmond as a place of culture and creativity. Local businesses all receive the benefits of films and TV productions taking place here. Not only that but, these productions also create a very unique situation where people from all economic backgrounds have a chance to meet, form friendships and work together. Productions become a rare opportunity where locals meet Actors and Actresses, Designers and Producers, Production Assistants and First Assistant Directors. And of course it's interesting and exciting for the people of Richmond to know that down the street one of their favorite Actors or Directors is staying in an airbnb and that they have a very good chance of running into them at the local cafe. Please support this bill!

My name is Scott Inge. Like the others I am a Virginia resident and I support HB2108. I started in the film industry 37 years ago. In 1988 the crew base for incoming films was extremely small. Today, in 2025 we have a huge variety of crew people from new recruits right out of VCU's film program to seasoned professionals covering every facet of the industry. Both young and old, new and veteran film crew rely on incoming projects for our livelihood. The motion picture industry is not a hobby or side hustle for us. It's our full time career. I urge you, please support HB2108. Time and time again film projects end up in our neighbor states due to more competitive tax credits. This cannot wait another year. I appreciate you taking the time to read through these heart felt words from Virginia's film crew looking for your support of HB2108. Thank You!

Kids raised in safe, stable, and nurturing relationships and environments are more likely to enjoy good physical and mental health and succeed academically and socially. We know that when families have what they need, when they need it, in their own communities, without stigma before they find themselves in crisis – we can begin to imagine a Commonwealth where all parents are supported and a world where child abuse and neglect can be prevented. Prevention services and supports, such as the child tax credit, are critical for families and communities. Ensuring that families have sufficient resources to meet their needs, buffer against economic shocks, and avoid more intrusive engagement with child protective services is possible when economic and concrete supports, including the Child Tax Credit, are in place. CTC as a Prevention Strategy When strategies to build protective factors are available to families, such as access to high-quality childcare, economic support, and family-friendly workplace policies, the incidence of child abuse and neglect can be dramatically reduced, particularly in the face of key risk factors. These policies have a ripple effect – lowering the risk of abuse and neglect among children, keeping families together, and preventing unnecessary involvement in the child welfare system, which is costly and often further traumatizing for children and their families. Economic supports including tax strategies like the Earned Income Tax Credit and the Child Tax Credit can be instrumental in preventing child abuse and neglect and involvement with child welfare: o Research shows that for every additional $1,000 per person in poverty that states spent on benefit programs, such as housing and childcare assistance and refundable Earned Income Tax Credit, per person living in poverty, there was a 4% reduction in child abuse and neglect reports, a 2% reduction in foster care placements and about an 8% reduction in abuse-related child fatalities. (Puls) o EITC and CTC payments are associated with immediate reductions in state-level child maltreatment reports, each additional $1,000 in per-child EITC and CTC refunds is associated with a decline in state-level child maltreatment reports of: 2.3% in the week of payment and 7.7% in the 4 weeks after payment (Kovski) The compounded economic burdens that many families today face and the preponderance of evidence we now have, create an urgency for advancing economic and concrete supports as a key child abuse and neglect prevention strategy at the state level.

I am writing to you regarding my support of SB 251 and HB771. I am a professional SAG-AFTRA actress and I live in McLean, VA. I love living in Northern Virginia and I have many actor friends that live in the area as well. The film industry is our livelihood and this bill gets Virginia’s incentive in line with the average for states in the South and Mid-Atlantic. Many jobs are being filmed in Georgia and other southern states, and unfortunately we often have to travel to these states to have Union work. Virginia has amazing landscapes, buildings, and talent here and we would love to have more of this work locally. Please help by supporting this bill to bring more tax incentives and work to Virginia so our industry can thrive and grow! - Kelly

I am writing as a concerned citizen with regard to HB2245. Given the need for affordable housing in Virginia as a whole, but especially in the Richmond Metro area, I feel that passage of this bill will not only disincentivize localities in this region from providing much needed housing but will incentivize affordable-housing owners to continually appeal their assessments yearly, burdening local taxpayers with the hefty bills invoiced by tax attorneys which are easily in the tens of thousands of dollars per case. By taking the financial burden off of landlords in this manner, you are allowing the bill to be passed on to taxpayers, thus taking money that could be earmarked for affordable housing and essentially placing it in the hands of those that do not need it, namely owners of affordable housing. Can you not see how this would negatively affect those that are already in need of affordable housing? If you can't build more housing because a locality is mired in debt by attorney fees, or fearful of such a prospect, then how will you provide the housing that's so desperately needed? As the bill is currently written, ANY change in the assessment is taken as evidence of a "win" by the landlords/owners. This means a factual error that results in the amendment of the assessment counts as a win and thus the locality pays the "reasonable" attorney fees. Does that seem fair to your constituents? I certainly don't think so. Also, as it stands assessors are hamstrung by being required to utilize only the income approach to value, which is one of three approaches to value recognized and utilized by USPAP (Uniform Standards for Professional Appraisal Practice). USPAP, in case you weren’t aware, was adopted in 1989 by Congress as the standard for all manner of appraisal services, and the standard to which all licensed and certified appraisers must comply in order to maintain professional licensure. Per USPAP, the APPROPRIATE approach to value is to be utilized when assessing the value of ANY property. This brings me to my final points: 1) Simply put, the income approach is not always the appropriate approach to value for affordable housing properties. By forcing appraisers to comply with a misunderstanding of appraisal theory and practice, you risk running afoul of USPAP mandates. 2) Given the amount of appraisers in the state that are licensed by the DPOR under USPAP guidelines, are you asking appraisers to risk their licenses and thus their careers in order to comply to a poorly thought out piece of legislation? In conclusion, it is my opinion that you are punishing your constituents in a multi-fold manner. You are punishing localities by disincentivizing the ability of localities to afford and/or want more affordable housing, thus punishing those who need it. You are punishing professional appraisers by mandating that they run afoul of USPAP mandates and risk their careers. Finally, you are incentivizing individuals who own affordable housing, a group notoriously known to never take advantage of their tenants through fees over and above the controlled rents those tenants pay, and who always keep their properties in livable condition, never charging for services that are never done, and never reaping the benefits of a broken system. By passing this bill you will only be enriching the already rich and further fracturing a broken system, which I would hope is contrary to your cause.

Comments Document

The attachment provided is a dissenting opinion of the adoption of HB2245-Callsen.

Section F Should be removed from this legislation. No Virginia citizen should be responsible for paying the attorney fees for an appeal. Furthermore, by allowing this for affordable housing will only open up this option to other owners when seeking relief via the appeal process. This is taking the tax burden of a single owner and shifting it to all owners including those needing affordable housing.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

Virginia First Cities is acutely aware of the need to solve the assessment of affordable housing in our 18 member cities and we are committed to finding a solution that both works for our assessors and for our housing goals. We thank the patron and housing advocates for this bill, but barring amendments, we must oppose HB 2245. We are committed to finding solutions that work for our assessors and for our affordable housing goals. For example, the Short Form that is contemplated in the HB 2245 would omit and/or compromise the integrity of the income/expense data being submitted. Its beneficial to get the official certified income and expense data as kept by accounting methods and not transposed onto a Short Form. It would eliminate important data used in the Income Approach. There’s quite a bit to be worked through here but it’s not currently in the HB 2245 bill. Likewise, we find it not in the interest of anyone to have the language regarding liability for attorney/legal fees. We hear from several of our member-city assessors that they cannot assess when they are not provided the requisite information with which to make the assessment. Again, there are issues to be worked out with this bill, but until they are, sadly, we must oppose the bill.

The city of Newport News is opposed to this bill in its current form. The short form that it suggests would omit and or compromise the integrity of the data being submitted. It is beneficial to get official certified income and expense data as kept by accounting methods and not transposed onto a short form; it would eliminate important data used in the income approach.

Per our City Assessor: "This part of the bill should be stricken. The bill also provides that the locality for which an assessment was performed by an assessor that failed to comply with the provisions of the bill shall reimburse an owner of property for reasonable attorney fees and costs incurred in bringing and prosecuting an appeal of such assessment if the owner wins the appeal. There is no incentive to provide the information, we send request every year and most "affordable housing" outside of PRHA do not respond, if they wish to leave this verbiage in the bill then they need to add something stating that if the information is not sent to the assessor in a timely manner, this provision does not apply. We shouldn't have to pay for their legal counsel when they don't provide the information. I have one right now that I don't get the information until after they get the notice when they have their attorney reach out about an appeal, then I finally get the needed information." Please Oppose this bill. Thank you

Comments Document

Please find the attached letter from Enterprise Community Partners in favor of HB 2245 - Affordable housing property tax assessment. Thank you for consideration.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

HB 424 - Exempt Disabled Veterans From Tolls Can we hurry up an pass this. The VA is in DC. Traffic is a nightmare. Tolls insanely expensive, for veterans on a fixed income. Other states have this, why is rich Virginia so slow to implement this.

Comments Document

On behalf of the Council On State Taxation (COST), I respectfully submit these comments in support of H.B. 2681, which would as amended direct the Department of Taxation to examine and simplify the calculation of net operating losses (NOLs) for corporate income tax purposes. We have also reached out to the Department and have offered to act as a resource on this issue.