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Bill

Bill

SB 66

Sales and use tax, local; additional tax authorized in all counties and cities to support schools.

2026 Regular Session Introduced by Jennifer Boysko and 5 co-sponsors

Authorizes Virginia localities to impose additional sales taxes dedicated to school funding, creating new education revenue options for counties and cities with independent implementation authority.

Incorporated by Finance and Appropriations (SB607-Lucas) (10-Y 5-N)
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Bill Summary · SB 66

Legislative bill overview

SB 66 authorizes Virginia counties and cities to impose an additional local sales and use tax specifically dedicated to funding schools. The bill enables local jurisdictions to decide independently whether to implement this tax increase, allowing them to retain revenues for education purposes.

Why is this important

Local school funding in Virginia varies significantly by jurisdiction, and this bill would give communities a new tool to increase education revenue without relying solely on state appropriations or property taxes. The measure addresses chronic underfunding in some districts while allowing localities flexibility in determining whether the tax is necessary for their schools.

Potential points of contention

  • Regressive tax burden: Sales taxes disproportionately affect lower-income residents who spend larger percentages of earnings on taxable goods, potentially creating equity concerns in education funding.
  • Local variation and competitive disadvantage: Counties implementing the tax may see consumers shopping in neighboring jurisdictions without it, affecting local business competitiveness and tax revenue assumptions.
  • Limited accountability mechanisms: The bill's language regarding how revenues must be used and oversight of school spending may lack sufficient safeguards ensuring funds reach classrooms rather than administrative costs.

Compiled from official sources — confirm details with the bill’s official record.

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