92 RICHMOND PUBLIC INTEREST LAW REVIEW [Vol. XXVII: i
After a budget impasse this year where the General Assembly initially
adopted a “skinny budget” that corrected a public education funding error
and made technical adjustments to other non-education related matters, the
General Assembly eventually passed amendments to the FY24
Appropriations Act in a Special Session on September 6, 2023.
The budget
was approved by Governor Youngkin on September 14, 2023.
Unfortunately, the final approved budget did not include the House and
Senate committee-approved revisions to the School Construction Assistance
Program that were considered in the Regular Session in February 2023.
The only provision related to school infrastructure that was approved in the
budget was $20 million in targeted flexible grants to school divisions to
support school security equipment and renovations.
B. 1% Sales Tax and Income Tax Legislation
Legislators introduced multiple pieces of legislation to allow localities to
have voter referendums on 1% local sales and use taxes for the purpose of
school construction and modernization.
H.B. 2316 and S.B. 1408 would
have authorized all localities to hold such referendums and impose the tax.
They also introduced other bills to grant authority to specific localities
including Albemarle County (S.B. 1287), the City of Charlottesville (S.B.
1287), the City of Newport News (H.B. 2442) and Prince Edward County
(H.B. 1605) to hold referendums and impose the tax.
All legislation failed
in a House Finance Subcommittee, either on unrecorded votes or party-line
votes, with Republicans opposed to the proposals.
An additional bill related to taxation, H.B. 2176, was introduced on
January 11, 2023, by Delegate Mark Sickles (D-Franconia).
The
legislation would have directed 5% of a locality’s individual income tax
!
H.B. 6001, 2023 Gen. Assemb., Reg. Sess. (Va. 2023).
H.B. 6001 Budget Bill, LIS, https://lis.virginia.gov/cgi-bin/legp604.exe?ses=232&typ=bil&val=
hb6001 (last visited Nov. 26, 2023).
See Budget Bill – HB 6001 (Ch. 1) Item 137, LIS, https://budget.lis.virginia.gov/item/2023
/2/HB6001/Chapter/1/137/ (last visited Nov. 26, 2023).
See VA. HOUSE APPROPRIATIONS COMM., Overview of House Bill 6001 (Sept. 6, 2023),
https://hac.virginia.gov/committee/files/2023/9-6-23%20SSI/Consolidated%20Powerpoint
%20for%20Conference%209-1-2023.pdf/.
See e.g., H.B. 2316 Sale and Use Tax, Local; Additional Tax Authorized in All Counties & Cities
to Support Schools, LIS, https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+HB2316 (last visited Nov.
26, 2023).
H.B. 2316, 2023 Gen. Assemb., Reg. Sess. (Va. 2023); S. 1408, 2023 Gen. Assemb., Reg. Sess.
(Va. 2023).
S. 1287, 2023 Gen. Assemb., Reg. Sess. (Va. 2023); H.B. 2442, 2023 Gen. Assemb., Reg. Sess.
(Va. 2023); H.B. 1605, 2023 Gen. Assemb., Reg. Sess. (Va. 2013).
S. 1287, 2023 Gen. Assemb., Reg. Sess. (Va. 2023); H.B. 2442, 2023 Gen. Assemb., Reg. Sess.
(Va. 2023); H.B. 1605, 2023 Gen. Assemb., Reg. Sess. (Va. 2023).
H.B. 2176, 2023 Gen. Assemb., Reg. Sess. (Va. 2023).
28
Richmond Public Interest Law Review, Vol. 27, Iss. 1 [2023], Art. 6
https://scholarship.richmond.edu/pilr/vol27/iss1/6