Thanks for taking the time to review comments. I am a member of the Directors Guild of America and lifelong resident of VA. We cannot stay competitive in VA with this bill. Film and TV productions are chasing incentives across the country and the world. Many uniquely VA stories written by VA authors are being filmed out of state because of a lack of a robust incentive. Check out "Blacktop Highway" and "Demon Copperhead" productions. Please support this bill and help the local residents stay in the business and keep working. Thank You.

I am writing to ask you to support HB 400, which would increase the cap on the Motion Picture Production Tax Credit and extend its sunset date to 2031. Virginia has a rich history and beautiful locations that are perfect for film and television, but we often lose productions to neighboring states with more competitive incentives. By raising the tax credit cap to $8.5 million, this bill will help bring more jobs to the Commonwealth, support our local small businesses that service these productions, and keep our economy growing. Please vote YES on HB 400 to help Virginia remain a competitive destination for the film industry.

My name is Elliott Bales and I am the owner of Stalking Horse Productions LLC, a small business in Arlington County, and a professional actor for the last 16 years following a 26 year career in the US Army. I started my business here last year because I know the workforce we have in the film industry here in Virginia. All of the investment in our first film project last year was spent here in Virginia. But as an actor, I have had to work in all of the neighboring states and Georgia because our legislature has failed our industry year after year. The Commonwealth's investment in this industry, which constitutes ~4.5% of the US GDP, has lagged behind nearly every state in the union that has an incentive program. Last year was no exception, as voices in the chamber put this issue off again until this year, resulting in the loss of major productions with businesses and workers taking their tax dollars elsewhere. I have multiple projects in process to produce over the next five years, but without the continuation and growth of this incentive, I will be forced to take it where my investment is welcomed and supported. As an actor, I know this community and it is as professional and competent as they come in any place I have worked. Why then, would our legislature not lead us to surge ahead and seize the opportunity that is so lucartive for our state, returning ~$13 of business activity and taxes for every $1 refunded to productions after their work is done? At a minimum, I urge Virginia's leadership to extend the sunset and extend the tax incentives outlined in HB 400. There will be much more work to do if we actually want to have a share and keep building an industry that is one of the few to have a trade surplus in the US. Let's let America know that Virginia is open for film business where it is more affordable than a NY or LA, and that we intend to grow our market share to rival every other state in the region.

Hello, my name is Katie Culligan, and I am a professional actor and creator based in McLean, Virginia. I am also the founder and moderator of the Mid-Atlantic Screen Artists Forum, a community where screen artists from across the region come together to support one another and speak honestly about the state of our industry. In these conversations, one theme comes up again and again: the greatest obstacle facing Virginia’s actors and filmmakers is not a lack of talent, training, or professionalism—it is the lack of work. So many of us want to build sustainable careers here at home, yet year after year we are forced to watch production leave the state, taking jobs and opportunities with it. This is personal for me and for the many creatives I represent. We live here. We raise our families here. We want to tell stories here. Virginia has everything needed to support a thriving film and television industry—beautiful and diverse locations, strong infrastructure, and a deeply committed creative workforce ready to contribute. I respectfully urge you to support this bill, which would help bring production back to Virginia, create jobs, and allow artists like me to continue doing meaningful work in the community we love.

I am writing in support of bill HB400 to support the growth of the film industry in the beautiful Commonwealth of Virginia. Incentives help to entice studios to produce film projects that provide good paying jobs to Virginian constituents and boost local businesses and the overall economy across the state and in the localities where filming takes place.

Dear Legislators, Please support HB400 Please increase the Motion Picture tax credit. It is the life blood of the film industry in Virginia.

As a friend to several technical and creative film production artists, I have heard tales of the ups and downs of Virginia having missed out on productions that might have filmed largely in our state. While there is great competition for production dollars from not only other states, but other nations, the tax credits are clearly an investment - one that returns dollars input to local economies, potential for creative momentum that builds and gathers more creativity, reputation for skilled, capable crews, and the inviting glow of a friendly economic environment. Dividends that compound over time.

Funding these bills increases the chance of long term film work within the state of VA. The last few years have seen a weak and non competitive television and film incentive for productions to come and invest in this community. With fights for film worker's rights, threats of AI replacing jobs , and conglomerate studio mergers, US film work even more competitive. Productions have been choosing to out source to work to european countries it makes the pool of work even smaller. We have a strong and talented community of film workers and technicians in this state and we are looking forward to your vote to pass this bill and bring us the work we need and want here. Fund the Arts. Fund bringing work to your constituents. Fund economic growth to VA. Thanks for your time.

As an active producer of new media content moving toward a 10-20 million dollar contract currently designated to work on location in Richmond Virginia from December 2028 until December 2031, I respectfully request all involve lawmakers to consider extending the sunset for Virginia tax credits and increase the aggregate as much as possible to encourage further film and television production in the state. Film, television, and new media production provides hundreds of in-state local jobs as well as delivers significant income to local businesses for equipment rentals, catering, accommodations, and other necessary items even down to smaller purchases in wardrobe and make up. Trailer rental, renting of spaces in which to shoot on location, plus revenue involved in being allowed to shoot in public locations are all significant sources of income that should be considered seriously. With the reduction of above the line tax incentives in California, meaning incentives for salaries for actors, stunt people, directors, and producers, many production companies are looking to create projects that can be shot outside of California.. Virginia is of tremendous value for historical purposes to many production companies across the United States. Our particular project is a book adaptation series that takes place in Richmond. We would much prefer to spend our money here in the state than go elsewhere because the tax credits have disappeared. Thank you for your consideration. Jen Furlong, CEO Masterful Person Company

I live in Richmond, and I work in the film industry. My livelihood depends on an increase in these incentives! I am 42 years old, and I have worked in film for nearly 20 years. I need more film opportunities here to survive! Thank you very much for your time.

I would love to have more work opportunities as an actor and artist in Virginia. Virginia is a great state for film production.

Please support the continuation of tax incentives for Virginia production. Film production in Virginia sup[orts not only actors, but also many local businesses that provide food, transportation, porta-potties --- all the makings of a film that don't get acknowledged bythose who view them. Many of these are small businesses in small communities and counties. I grew up in Richmond and went to Mary Washington College (at the time), and have numerous relatives in the Old Dominion, so I have a vested interested in ensuring that film production contributes to the well-being of the State and my family.

Please support HB400 and continue nurturing the film & TV industry in VA. I am an actor based in VA. In addition to income tax from initial production compensation, I also pay taxes on residuals from some productions for years to come.

Good morning. My name is John Judy and I am a long-time professional actor and a resident of Northern Virginia since 2009. I'm writing to urge the passage of bill HB400 in order to incentivize more TV and film production in our commonwealth. I have worked all over the DMV region and, while Maryland and DC are nice, I would much rather see the financial gains from my business be realized where we live. Virginia is a vital artistic region which can compete with any other in the country if given the institutional support to do so. HB400 would provide that support and bring immense benefits to the Virginia TV-Film community and its affiliated industries. Thank-you for your time.

Good morning. My name is John Judy and I am a long-time professional actor and a resident of Northern Virginia since 2009. I'm writing to urge the passage of bill HB400 in order to incentivize more TV and film production in our commonwealth. I have worked all over the DMV region and, while Maryland and DC are nice, I would much rather see the financial gains from my business be realized where we live. Virginia is a vital artistic region which can compete with any other in the country if given the institutional support to do so. HB400 would provide that support and bring immense benefits to the Virginia TV-Film community and its affiliated industries. Thank-you for your time.

As a film worker, my livelihood depends on these bills. Once I turn 26 I will need to be in a union to have healthcare. If union jobs don’t come to Virginia, I’ll be forced to leave my home state.

I love the film industry that I started working in over 40 years ago. I've lived in Hollywood and Orlando, I like Virginia but would move to wherever the show goes. Its a beautiful, diverse and historic place with potential for a wide variety of projects . Milder weather than many other production states or Canada.

I respectfully urge you to support the passage of HB 400, which would create competitive financial incentives for film and television production in the Commonwealth. Strategic investment in this sector would allow Virginia to better leverage its diverse locations, skilled workforce, and existing infrastructure. Despite these advantages, productions frequently choose neighboring states that offer established tax credits. As a working actor and film professional based in Virginia, I have seen how the lack of incentives limits job creation and drives talent out of state. Passage of HB 400 would attract new productions, stimulate economic activity, and support workforce retention, allowing professionals like myself to continue working and investing in the communities where we are rooted.

As a recently graduated film student, it’s very important to have a say in the state of the filmmaking community and to speak up for bills like this that will help mine and others’ livelihoods. Please pass this bill to extend sunset and increase the tax incentive. Sincerely, A struggling freelance filmmaker

Please pass Bill 400 to save film jobs for your constituents. I work in northern VA, Henrico and Richmond when films come to the area. Workers from the greater DMV area also work in Virginia so we are trying to maintain a good regional work base here for NY and Hollywood producers and directors. Extending the tax incentives will ensure future work for local and regional actors, performers and crew. And that ripples throughout the Virginia economy. We need the jobs from film. Please pass 400!

I would love to keep and bring in more commercials, film and tv. Thank you

Please support HB400. Protect and support the future of film production in VA. Families depend on this work.

Along with my fellow actors and film and TV professionals, we ask that you support the passing of HB 400. Virginia has such a versatile landscape for filming of which should be utilized much more than I've witnessed. While some film has come through over the years, I see so much more happening in other states. I've been resisting moving elsewhere for opportunities, but am at a time in my life that this is more doable. I am hoping with tax credits and advantages to shoot in VA, more productions will come to our state and I can remain where I've been rooted with family.

For 35 years I have called Virginia home while working throughout the Southeast and Mid-Atlantic region of the US as a professional film/tv/VoiceOver actor. A large part of what has made that viable has been having the opportunity, on occasion, to work close to home. For me, that's included work on high budget projects Gods and Generals, Minority Report, Dopesick, The Good Lord Bird, Loving, Turn, Iron Jawed Angels, Virus, Lovestruck... but also hundreds of local radio and television commercials, corporate educational films, and short films. The cast and crew base for those "smaller" projects exists because of the opportunities to work on those with higher profiles and larger budgets. As work has migrated to other states over the last 15 years, we've watched friends who were industry stalwarts move away to follow that work. Those of us that remain do so awaiting the return of opportunities to VA. At the center of that expectation is the continued existence of the Commonwealth's film production tax credits. Please vote to extend the sunset of our film incentives program by supporting the passage of HB 400. It's far easier to keep it on the books than it will be to recreate a program that has been allowed to expire. In addition, for 20 years I have been the owner and instructor of The Actors; Place, Inc. where, in that time, over 1500 aspiring actors have come through my doors to learn the technique and business acumen that defines being a professional actor. One of the first questions they ask is "can I really do this, can I really be a professional actor, in VIRGINIA?" Up to this point, the answer has been "yes" because of the potential that film incentives will make VA an economically attractive location for production. Without that potential, without incentives that allow the Commonwealth to compete economically against other states, acting professionally while being based in Virginia is not something I can affirm is possible. Acting is my profession. It is a definable, teachable, skill that not only creates the possibility of generating income for its practitioners, but enriches lives and instills lessons are applicable well beyond the frame of the lens. The loss of film incentives in Virginia means having to bring the advanced level of training that I offer to communities elsewhere - to places where our industry is more likely to thrive. On behalf of my students, my fellow film community members, and myself, please do not allow our incentives to sunset. https://m.imdb.com/name/nm0282436/?ref_=nv_sr_srsg_0_tt_2_nm_2_in_0_q_keith%2520flippen

We are asking for support on this bill as freelancers and creators that live off of these incentives. These incentives keep us alive and in these hard times we need all the help we can get. Please support this bill.

As both an independent creator from Richmond, VA and a freelancer on various projects that have come through the city, our livelihood depends on incentives like these. We need support for this as bringing productions into Virginia creates jobs for filmmakers.

VCU’s cinema program is what kept me in Virginia when bigger film hubs were calling to me. After graduating, the film production work available in my home state kept me here again. If you take away our incentives you take away the livelihood of myself and hundreds of other production workers who love to live and work in our beautiful state. Work has already been scarce due to our incentives not matching those of our direct competitors. To remove our incentives, would wipe us out altogether. If you’re not in the film industry, you may not understand how much money film work brings into the state. When the allure of our tax incentives brings big productions to town they are bringing life changing amounts of money with them. They are hiring Virginia locals, staying in our hotels, catering with local restaurants, buying production supplies from local stores, renting out local businesses, and drawing attention to our state upon the release of the finished films. Film production is good for residents, businesses, and tourism. Please do not force the film production workers of Virginia to move out of state in search of work because we can’t afford to support ourselves here. We live and work in Virginia because we love it here but as everyone in our industry understands, you have to follow the work even if path forces you to leave the place you love. Keeping incentives keeps film professionals working and supports our local economy.

I am a Virginia resident and I am trying my best to work in film and television production full-time in Virginia. Not Georgia, New York, Canada or California, but Virginia, and that would not be possible without Virginia Production Incentives. I would like to encourage your support of HB400 which would increase film tax incentives for VA. I am a member of SAG-AFTRA and I had the opportunity to work on many great productions that have filmed in VA such as TURN: Washington Spies and Wonder Woman 1984. We were also lucky to have Dopesick, Swagger, and GoodLord Bird film here as well which was fantastic and employed many Viriginians as actors and crew. The only way it was possible to entice these projects to VA was because of offering production incentives. The film incentives contribute to our economy in Virginia. The additional monies that pour into the Commonwealth through local business, support restaurants, hotels, dry cleaning to utilities for studios and production offices, the list goes on and on. The incentives in film showcase our State to the world and fuels tourism from the beach to the mountain. Use examples specific to your working experience here, if possible. The film industry also trains lots of people for a high skill industry and helps to develop Virginia’s workforce. The Virginia film industry is developing a bumper crop of skilled crew. This makes Virginia a turnkey operation for filmmakers while also providing mentoring for new filmmakers (from school or just entering the industry) This is an important time in Virginia’s film industry, with the demand for content at an all-time high. I love Virginia and I want to live here, but I have to make the hard choice about whether I should move to a more tax incentive friendly state like Georgia. I hope this letter illustrates the importance of Virginia Production Incentives to not only those who work in film and television, but the many individuals and businesses who provide goods and services well beyond “action!” and “cut!” Regards, Kelly Schwartz McLean, VA

As an actor, continuing to incentivize motion picture filming in the Commonwealth of Virginia brings jobs to our state, and shows the nation and even the world how beautiful Virginia is. Please continue to help this important industry thrive in our state. Thank you.

Good morning, distinguished Committee members, I write to you today in support of an issue that will play a vital role in reinvigorating the Virginia film industry, bringing jobs and revenue back to the Commonwealth. I am one of hundreds of workers in Virginia who benefited directly – and indirectly – in years past from Virginia’s support of television and movie production. Passing HB 598, the Film Industry Communities Zone; Local Designation legislation, is critical to the future of Virginia’s economy and helping workers like me. Consider my own story as a camera assistant. A few years ago, movies and television productions routinely came to Virginia. People like me enjoyed well-paying jobs that benefited ourselves and our communities in Virginia. But much has changed since Virginia’s film incentives lapsed. Workers like me must routinely leave Virginia to find work and practice our trade. Tonight, for instance, I am writing this while working in North Carolina, where I just wrapped a day of film production for a Netflix series. While I have been fortunate to still live in Richmond, many of my colleagues have been forced to move to North Carolina and other states to make a living. Skilled artists and technicians who love our state have moved away reluctantly – to follow the work and earn a living. This is a loss for Virginia on many different levels. There is an immediate economic impact. For example, today I saw hundreds of workers in North Carolina – not Virginia – earning good money and spending it in the local community. These are jobs and revenue that a few years ago could have been in Virginia. With this proposed legislation, this well-paying industry could once again return. Movie and film production could become much more common in the Commonwealth. The revenue impact of movie production snowballs throughout a community and the state. The impacts are far-reaching. Beyond tax issues, the potential tourism advertisement that comes from Virginia film goes completely muted without an incentivized reason to bring productions here. A lack of a visible film output in Virginia misses valuable opportunities to bring more public attention to the Commonwealth, with real world economic impact from both tourism and industry. The industry also directly drives the livelihoods, wages, and healthcare of those workers. Film production work often leads to union participation, which in turn subsidizes employee healthcare. However, union healthcare is dependent on participation. As industry opportunities diminish in the Commonwealth, film workers face rising costs of public healthcare options or risk losing their healthcare entirely. Healthcare achieved through union production lessens the burden of public cost health on state taxpayers while at the same time helping Virginia workers. To tie these thoughts together, tonight I write to you from North Carolina as one single member out of a production crew of hundreds of people. Crews of this size earn impressive wages, which are taxed by the state before they are spent on goods and services in the local economy. Instead of this happening in North Carolina, this should be happening in Virginia – and this legislation can help make that happen.

I’d like to ask for your support on HB400. As a union actor in the western half of the Commonwealth of Virginia there are very few opportunities to work on film and television projects. Our beautiful state has so many possible filming locations, from the highest mountains to rolling foothills and beachfront locations, but without the tax incentives major productions simply won’t choose to do business here. From historical battlegrounds to modern and futuristic/sci-fi production styles, Virginia could be bringing in so many more film and television jobs. Please support HB400 so we can start participating more in the industry and benefitting from these larger scale productions.

As a Director of Photography within the Film Industry for the past 40 years, I have worked on numerous films almost entirely shot elsewhere. Georgia, New Jersey, New Mexico, United Kingdom, South Africa to name a few. The primary reason being the tax incentives afforded to the production companies. 99% of the crews are always locals whom pay their mortgages, car payments, etc. There is no question that Virginia would be a sought after location as proven in the past, we just need to make it more inviting financially.

As a Virginia-based freelancer with 25 years in the film industry, I ask for your support to increase and extend the state's motion picture tax credits. I also own a small business that supports the motion picture industry (camera rentals), and I have seen a sharp decline in production over the past few years. A large part of this is because of competition from neighboring states that have a much larger incentive package. Virginia has incredible locations, professional crew, and all of the infrastructure and resources needed to make any scale production a success. Now we just need to level the playing field by increasing and extending our incentive program.

Please support HB400. The film industry in Virginia is brimming with talent eager to work in their home state and brimming with potential for quality films and television who would like to film here but have to go elsewhere to make the budget work. Virginia is losing business to neighboring states. The film industry spends top dollar on hotels, restaurants, lumber, and so many other small local businesses, helping all levels of the economy. Please extend the sunset and increase tax incentives in the Virginia film industry.

Please support HB400 to extend the sunset of our Virginia Tax Incentives program. Without this extension we will lose the industry and our livelihoods. Full stop. Our contributions to local small businesses and our ability to educate the new class of college graduates in this industry disappear. My career and my husband's career will run away to neighboring states who have these programs. Please help us keep our jobs! Thank you for your time.

I work in the film industry and my livelihood depends on the boost these incentives give our industry. Please support it! Thank you!

Hello and thanks for the opportunity to comment on HB400. I live here in Richmond VA and have worked in the film industry since 2008. I love my job and the talented crew members I have the privilege to work with. It takes all kinds to make a movie or television program. Sadly I hear too many of our talented workforce talking of relocating or getting out of the industry due to lack of work. Please support Virginias current and future workers by supporting HB 400. Virginia has so much to offer! Thank you for your time and consideration.

Thank you for the opportunity to comment on HB 400. I live in Richmond, VA and have worked on motion picture productions for twenty years alongside hundreds of hard-working local technicians, tradesmen, artists, coordinators, assistants, drivers, office staff, and other workers. Sadly, our once thriving industry is now stagnant because Virginia can’t compete with nearby states. Jobs, a talented workforce, recent graduates and dollars that could have been spent here are forced to go elsewhere. It’s disheartening when a movie or TV show that is set in Virginia is filmed in a nearby state because that state offers more sustainable tax credits. Virginia has EVERYTHING other states have (great crew, stunning locations, supportive small businesses, etc.); the only thing we lack is the legislation to support our industry. Please help put Virginia BACK on the list of economically viable places to bring film and television production. Please support Virginia’s current AND future workers and businesses by supporting HB 400. Thank you for your time and consideration.

Please consider extending the tax incentives for the state of Virginia. We need to bring back tv shows and features to this state. We have a rich community of crew members who depend on these jobs for their livelihood. Plus, the filmmaking industry brings quite a bit of money to the local economy for housing, food, and local entertainment.

Please support HB400. This bill is essential to maintaining the film industry in the Commonwealth for all of the film industry workers who rely on this industry for our livelihoods. This bill supports us- everyday Virginians making a living and the local small businesses who see a boon to their profits. Thank you for considering this. Sincerely, Alicia Ayoub Location Manager and Scout

Leaders from Valley Interfaith Action (VIA), a broad-based citizens organization made up of 26 dues-paying member institutions representing 10,000 residents in Harrisonburg and Rockingham County, had registered to speak this morning. We did not receive the Zoom link until 7:31am. The livestream listed the hearing to begin at 8:30am. The livestream link became live at 7:09am, minutes after HB403 was heard. We are extremely disappointed we were shut out from participating in today's public hearing despite following directions given to us. While we assume no ill-intent, the end outcome was the same, a silencing of the voice of the people. We are working on the ground to help solve the crisis of childcare. VIA partners have given countless hours of volunteer labor to address this expressed need in our community a reality. We have invested hundreds of thousands of dollars into creating new childcare slots and leveraged thousands more from corporate partners. We take this work seriously. Fixing the crisis of childcare requires increasing access to high-quality, affordable care for families, increasing teacher recruitment and retention, and increasing the financial stability of childcare centers. Tax credit HB403 helps do all three. We created Valley Early Education Reimagined, a private-public partnership between civic sector organizations, area employers and the public sector, as an innovative model to launch and operate high-quality, state-licensed childcare centers that are financially sustainable. Through VEER, employers help pay for their workers’ childcare costs. By bringing in private sector funding, VEER is able to increase compensation for teachers and lower costs for families. It’s a win-win. But, we need this tax credit in order to expand the pool of employers who help fund childcare costs and increase overall private sector investment in childcare solutions. Like many communities in Virginia, most of our residents work in healthcare or public education. These employers are not eligible for the existing federal employer child care tax credit 45F. Even in our largest private sector industry, agriculture, ⅓ of poultry plants are ineligible because they do not have a tax liability. HB403 would incentivize our area’s largest employers, like Sentara hospital, to help shoulder childcare costs for Virginia families. For employers who are eligible for the federal 45F, HB403 enables employers to cover the true cost of care without increasing costs for families. Overall, this would bring in more federal dollars to Virginia and ease the burden on existing state programs like Subsidy. Increasing private sector investment is a key pathway to transforming the childcare crisis in Virginia. HB 403 in particular would have a significant impact because it casts the widest net, enabling more employers and more diverse types of employers to help shoulder the cost of childcare.

I stand in support of HB 403. A refundable tax credit for early childhood education expenses provides an avenue for all employers to provide a benefit to employees that supports not only early education but also workforce development and high quality centers. Coupled with the current federal 45F tax credit this moves the funding of early childhood education close to true cost of care and brings private funds to the industry, alleviating the strain on Subsidy. Thanks for supporting HB 403.

VEER is an innovative model to launch and operate high-quality, state-licensed early childhood education and care (ECEC) centers that are financially sustainable. Expanding ECEC centers requires increasing access for families, increasing teacher compensation , and increasing the Centers’ financial stability. Tax credit HB403 helps do all three. In the Valley, we see childcare as a workforce development tool. Through VEER, employers help pay for their workers’ childcare costs. By bringing in private sector funding, VEER becomes able to increase compensation for teachers and lower costs for families. This tax credit expands the pool of employers who can help fund childcare costs and increase overall private sector investment in childcare solutions It’s a win-win-win for families and their children, the ECEC centers and employers.

It would be an enlightened policy to encourage a business tax credit for child care: a win-win situation. Finding safe and affordable child care is perhaps the biggest impediment for working class women to engage in paid employment.

I’m in support of HB 403 to create a refundable employer childcare tax credit. Fixing the crisis of childcare requires increasing access to high-quality, affordable childcare for families, increasing teacher recruitment and retention, and increasing the financial stability of childcare centers. This tax credit helps do all three. Please vote YES for HB403. Thank you.

Support for HB 1123 – Tax Credit for Certain Health Care Providers On behalf of the Virginia Animal Protection Group (VAPG), I write in support of HB 1123, particularly its inclusion of licensed veterinarians and its use of a capped, service-based income tax credit to strengthen access to care in underserved communities. Veterinary workforce shortages—especially in rural, agricultural, and mixed-practice regions—are well documented and have implications for public health, food safety, agricultural viability, shelter operations, and emergency response. HB 1123 addresses these challenges through a voluntary incentive structure that rewards actual service delivery rather than imposing new regulatory or reporting requirements. The Department of Taxation’s fiscal impact statement confirms that the bill is fiscally controlled and predictable, with an annual statewide cap of $5 million, a nonrefundable credit structure, and a defined sunset in 2031. The fiscal note’s expectation that the credit will be oversubscribed reflects the underlying workforce need the bill is intended to address, while the cap ensures that the Commonwealth’s exposure remains fixed and transparent. Administrative costs identified by the Department are limited and typical for the implementation of a new tax credit. HB 1123 follows an approach that is consistent with workforce-retention strategies used in other states and at the federal level, where service-based financial incentives are commonly used to address veterinary shortages in underserved areas. Importantly, the bill supports veterinary capacity without expanding agency oversight, creating new mandates, or shifting responsibilities to agricultural producers or animal welfare organizations. From the perspective of animal welfare organizations, shelters, rescues, and rural communities, workforce retention—not additional regulation—is the most pressing issue affecting access to veterinary care. HB 1123 directly supports that goal in a measured and fiscally responsible manner. For these reasons, the Virginia Animal Protection Group supports HB 1123 and appreciates the General Assembly’s consideration of policies that strengthen essential veterinary services while maintaining fiscal discipline. Respectfully submitted, Bob Tubbs Founder & Advocate Virginia Animal Protection Group