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2025 Session

Budget Amendments - HB1600 (Member Request)

Chief Patron: Lopez
Exclude Income From Americorp From Income Tax Calculation (language only)

Item 3-5.25 #5h

Item 3-5.25 #5h

Adjustments and Modifications to Tax Collections
Modifications to Individual Income Tax Subtractions

Language

Page 665, after line 4, insert:

"Notwithstanding any other provision of law or regulation, for taxable years beginning on or after January 1, 2025,  income paid as the living allowance and the Segal Education Award that are provided to members of Americorp shall not be included in the calculation of the individuals income if the individual  is participating in AmericCorp programs in Virginia."      



Explanation

(This amendment exempts income paid as the living allowance and the Segal Education Award from Americorp for purposes of state income tax. It is estimated this would reduce tax revenues by $608,800 annually,)