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VA HB88

VA HB88
Income tax, state; removes sunset on elevated standard deduction amounts.


summary

Introduced
12/28/2023
In Committee
12/28/2023
Crossed Over
Passed
Dead
04/11/2024

Introduced Session

2024 Regular Session

Bill Summary

Virginia taxable income; standard deduction. Removes the sunset on elevated standard deduction amounts for single individuals and married persons that was scheduled to expire for taxable years beginning on and after January 1, 2026.

AI Summary

This bill removes the sunset on elevated standard deduction amounts for single individuals and married persons that was scheduled to expire for taxable years beginning on and after January 1, 2026. This means the higher standard deduction amounts that have been in place since 2019 will continue indefinitely, rather than reverting to lower amounts in 2026 as originally planned. The higher standard deduction amounts range from $4,500 for single individuals and $9,000 for married persons in 2019-2021, to $8,000 for single individuals and $16,000 for married persons in 2022-2023, and $8,500 for single individuals and $17,000 for married persons in 2024 and beyond.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Continued to 2025 in Finance by voice vote (on 02/07/2024)

Bill Topics

Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://lis.virginia.gov/cgi-bin/legp604.exe?241+sum+HB88 12/31/2023
Fiscal Note/Analysis - House: Prefiled and ordered printed; offe https://lis.virginia.gov/cgi-bin/legp604.exe?241+oth+HB88F161+PDF 01/15/2024
BillText https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB88+hil 12/31/2023
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