Joint Subcommittee to Study and Revise Virginia's State Tax Code

HJR 60 (2002)
HJR 685/SJR 387 (2001)

Members and Staff

Links to Key Documents:

• House Joint Resolution 60 (2002)
• House Joint Resolution 685 (2001)
• Senate Joint Resolution 387 (2001)
• Final Report (draft)

Meeting Schedule:

• November 13, 2002
  • Summary
• September 30, 2002
  • Agenda
  • Summary
  • § 58.1-3706 of the Code of Virginia (BPOL)
  • BPOL 2000 Local Reliance
  • Retail Alliance of Hampton Roads/Virginia Retail Merchants Association BPOL Presentation
  • BPOL Tax Rates by Industry Profitability
  • VACo/VML BPOL Information
  • Individual Income Tax: Option for Basing the Tax on Federal Adjusted Gross Income
  • Examples of Income Tax Liability Under an Income Tax on Federal Adjusted Gross Income
  • Overview of VACo/VML Mandates Survey
  • JLARC Review of Elementary and Secondary School Funding
  • Mandates: VML/VACo Survey; Summary of Results; Response Detail
  • Proposal for Hearing Tax Appeals by Independent Hearing Officer in an Office of Tax Appeals
  • DMV: Individual Used Vehicle Sales (Casual Sales)/Analysis of Transactions where Selling Price Is Documented
  • DMV: Analysis of Transactions where Selling Price Is Documented
  • Assessment of Sales and Use Tax by Surrounding States - Casual Sales of Vehicles
  • Recommended Action Items for 2003 Tax Restructuring
• September 12, 2002 - 10 a.m.
  • Agenda
  • Summary
  • Task Force #1 Issue Form
  • Task Force #2 Issue Form
  • Recommended Action Items for 2003 Tax Restructuring
  • Tobacco Products Tax
  • Collecting Sales and Use Tax for Casual Vehicle Sales
  • Individual Used Vehicle Sales (Casual Sales)
• August 19, 2002 - 1 p.m.
  • Task Force #1
    • Agenda
    • Summary
    • Comments about the Recommendation to Create A Permanent Fiscal Studies Commission
    • General Fund State Aid to Localities
    • Nonrefundable Earned Income Tax Credit Equal to 20% of the Federal Earned Income Tax Credit - Background and Revenue Analysis
    • Corporate Income Tax Credits Claimed in Taxable Year 1999
    • Options for Making the Age Deduction Dependent on Income Level Coupled with Increasing the Personal and Dependent Exemptions
    • Virginia's Conformity with the Internal Revenue Code
    • Changing the Virginia Individual Income Tax Starting Point from Federal Adjusted Gross Income to Federal Taxable Income
    • Reactions of Other States to the Job Creation and Worker Assistance Act of 2002
    • Fiscal Cost of Eliminating Certain Property Taxes as of June 30, 2001
    • Individual Income Tax - Option for Basing the Tax on Federal Adjusted Gross Income
  • Task Force #2
    • Agenda
    • Summary
    • Revenue Estimates for a Per Pack Tax on Cigarettes Manufactured in Virginia
    • State Cigarette Tax Rates
    • Virginia Local Cigarette Tax Rates
    • Alternatives for Eliminating the BPOL Tax
    • Transportation Revenue Forecast
    • Major Transportation Revenues
    • Comparison of Federation of Tax Administrators (FTA) Service Categories and Virginia Service Sales and Use Tax Exemptions with Revenue Impact
    • State Sales and Use Tax - Payment Schedule for Vendors
    • Report of House Finance Special Subcommittee on Sales and Use Tax Exemptions for Nonprofit Entities
    • Sales and Use Tax Alternatives
    • State Death Taxes
    • Task Force #2 Issue Form
    • Task Force #2 Carryover Legislation
• July 30, 2002 (Task Force #2) - 10 a.m.
  • Agenda
  • Summary
  • Staff presentations
    • Projected Additional Revenue from Increasing the Motor Vehicle, Aircraft, and Watercraft Sales and Use Taxes
    • General Fund Dollars Spent on Transportation
  • Virginia Retail Merchants Association: Accelerated Sales Tax Payment
  • Agenda of the Working Group on Real Estate Tax Appeals
  • Virginia Department of Taxation presentations
    • Estimated Revenues from A Statewide 1% Local Individual Income Tax
    • Impact of the Increasing Federal Taxable Estate Threshold & Options for Repealing the Virginia Estate Tax
  • American Lung Association of Virginia presentations
    • Raising Tobacco Taxes in Virginia Power Point Presentation
    • Raising Cigarette Taxes Always Increases State Revenues
    • Raising Cigarette Taxes Reduces Smoking, Especially among Kids
    • State Cigarette Excise Tax Rates & Rankings
    • Toll of Tobacco in Virginia
    • Benefits From A Cigarette Tax Increase in Virginia
    • State Cigarette Tax Increases and Virginia's Tobacco Farmers
    • Voters Across Country Support Significant Increases in State Cigarette Taxes
    • Cigarette Tax Rate Table for Cities, Counties & Towns in VA
    • State Tax Rates for Non-Cigarette Tobacco Products
    • Virginia Possible State Cigarette Excise Tax Increases
• July 16, 2002 (Task Force #1) - 10 a.m.
  • Agenda
  • Summary
• June 26, 2002 (Task Force #2) - 1 p.m.
  • Agenda
  • Selected Issue Briefs
• June 24, 2002 (Task Force #1) - 1 p.m.
  • Summary
  • Issue Briefs: #1, #2, #3, #4, #5, #6, #7, #8, #9, #10
  • Task Force Issue Form
• May 29, 2002 - 10 a.m.
  • Agenda
  • Summary
  • Tax System Restructuring Principles Adopted by the State Tax Study Joint Subcommittee on May 29, 2002
  • 2002 Session Legislation Referred to the Joint Subcommittee Studying the State Tax Code
  • Selected Revenue Estimates (Millions of Dollars)
  • Selected Local Source Revenues for Cities for Fiscal Year 2001
  • Page 1 - 2 - 3 - 4
  • Selected Local Source Revenues for Counties for Fiscal Year 2001
  • Page 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8
  • Revenues and Costs of Administering Certain Department of Taxation Functions
  • Task Force #1 Issue Form
  • Task Force #2 Issue Form
• April 29, 2002 - 10 a.m. - Senate Room A, General Assembly Building
  • Agenda
  • Summary
  • Tax Policy Presentation, John H. Bowman, Professor of Economics, Virginia Commonwealth University
• December 17, 2001 - 10 a.m. - Senate Room A, General Assembly Building
  • Agenda
  • Summary
  • Study Issues
  • Tentative 2002 Meeting Schedule
  • Commissioners of the Revenue Association Presentation
• November 13, 2001 - 1:30 p.m. - House Room C, General Assembly Building
• Agenda
• Summary
• Questions from August 6th Meeting
• September 4, 2001 - 1:00 p.m. - Senate Room A, General Assembly Building
• Agenda
• Summary
• Presentation to Joint Subcommittee to Study and Revise Virginia's State Tax Code, John H. Bowman, Professor of Economics, Virginia Commonwealth University
• August 6, 2001 - 1:00 p.m. - House Room C, General Assembly Building
• Agenda
• Summary
• Overview of Local Taxes
• June 25, 2001 - 1:00 p.m. - Senate Room A, General Assembly Building
• Agenda
• Summary
• Overview of State Taxes and Fees

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