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VA HB865

VA HB865
Income tax, state; establishes a new tax bracket beginning on and after January 1, 2024.


summary

Introduced
01/09/2024
In Committee
01/09/2024
Crossed Over
Passed
Dead
04/11/2024

Introduced Session

2024 Regular Session

Bill Summary

Imposition of income tax. Establishes a new income tax bracket beginning on and after January 1, 2024, that taxes income in excess of $1 million at a rate of 10 percent. The bill provides that 50 percent of revenues generated by the new tax bracket will be dedicated to providing additional basic aid funding for public schools, 30 percent of such revenues will be dedicated to the Child Care Subsidy Program, and 20 percent of such revenues will be dedicated to the Virginia Housing Trust Fund.

AI Summary

This bill establishes a new income tax bracket beginning on and after January 1, 2024, that taxes income in excess of $1 million at a rate of 10 percent. The bill specifies that 50 percent of the revenues generated by this new tax bracket will be dedicated to providing additional basic aid funding for public schools, 30 percent will be dedicated to the Child Care Subsidy Program, and 20 percent will be dedicated to the Virginia Housing Trust Fund. The bill also outlines the existing income tax brackets and rates in Virginia.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

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

Bill Topics

Education
  • ‐ Elementary and Secondary Education
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform
Social Welfare
  • ‐ Family Issues

bill text


bill summary

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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+HB865 01/10/2024
Fiscal Note/Analysis - House: Prefiled and ordered printed; offe https://lis.virginia.gov/cgi-bin/legp604.exe?241+oth+HB865F161+PDF 02/02/2024
BillText https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB865+hil 01/10/2024
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