The House has amended a local tax exemption bill to provide local governments with greater control. The House Ways and Means Committee heard House Bill 842 – Admissions and Amusement Tax – Exemption for School Field Trips on March 2. This bill, as drafted, would have established an exemption from the local admissions and amusement tax for admissions related to State public school field trips.
At the hearing, the Committee discussed giving local governments discretion over whether to enact this exemption for their respective jurisdictions. Yesterday, the Ways and Means Revenue Subcommittee voted to amend the bill to enable local governments to enact the exemption, rather than require the exemption in all counties and municipalities.
The House of Delegates approved the bill for second reading, with the amendments, today.