Vermont H 74: An act relating to the prohibition of plastic carryout bags, expanded polystyrene, and single-use plastic straws

Bill Text

BILL AS INTRODUCED H.74
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VT LEG #379192 v.1
H.74 1
Introduced by Representatives Harrison of Chittenden, Noyes of Wolcott, 2
Bailey of Hyde Park, Bartley of Fairfax, Birong of Vergennes, 3
Bosch of Clarendon, Boyden of Cambridge, Burditt of West 4
Rutland, Burrows of West Windsor, Burtt of Cabot, Casey of 5
Hubbardton, Christie of Hartford, Coffin of Cavendish, Cooper 6
of Pownal, Demar of Enosburgh, Dickinson of St. Albans 7
Town, Dobrovich of Williamstown, Galfetti of Barre Town, 8
Greer of Bennington, Gregoire of Fairfield, Hango of Berkshire, 9
Harple of Glover, Harvey of Castleton, Headrick of Burlington, 10
Higley of Lowell, Howard of Rutland City, Howland of Rutland 11
Town, Kascenska of Burke, Keyser of Rutland City, Krasnow 12
of South Burlington, Labor of Morgan, Laroche of Franklin, 13
Luneau of St. Albans City, Maguire of Rutland City, Malay of 14
Pittsford, Marcotte of Coventry, McCoy of Poultney, McFaun 15
of Barre Town, McGill of Bridport, Micklus of Milton, Morgan, 16
L. of Milton, Morgan, M. of Milton, Morris of Springfield, 17
Morrissey of Bennington, Morrow of Weston, Nielsen of 18
Brandon, North of Ferrisburgh, Ode of Burlington, Page of 19
Newport City, Pinsonault of Dorset, Priestley of Bradford, 20
Pritchard of Pawlet, Southworth of Walden, Surprenant of 21

BILL AS INTRODUCED H.74
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VT LEG #379192 v.1
Barnard, Tagliavia of Corinth, Taylor of Milton, Toof of St. 1
Albans Town, Waszazak of Barre City, Wells of Brownington, 2
White of Bethel, Winter of Ludlow, and Wood of Waterbury 3
Referred to Committee on 4
Date: 5
Subject: Taxation; income tax; Social Security benefits; tax exemption 6
Statement of purpose of bill as introduced: This bill proposes to phase in a full 7
income tax exemption for Social Security benefits over eight years. The 8
existing partial exemption exempts a larger portion of Social Security benefits 9
each year for seven years and Social Security benefits become fully exempt in 10
the eighth year. 11
An act relating to exempting Social Security benefits from Vermont income 12
tax 13
It is hereby enacted by the General Assembly of the State of Vermont: 14
Sec. 1. 32 V.S.A. § 5830e is amended to read: 15
§ 5830e. RETIREMENT INCOME; SOCIAL SECURITY INCOME 16
(a) Social Security income. The portion of federally taxable Social 17
Security benefits excluded from taxable income under subdivision 18
5811(21)(B)(iv) of this chapter shall be as follows: 19

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VT LEG #379192 v.1
(1) For taxpayers whose filing status is single, married filing separately, 1
head of household, or surviving spouse: 2
(A) If the federal adjusted gross income of the taxpayer is less than or 3
equal to $50,000.00 $65,000.00, all federally taxable benefits received under 4
the federal Social Security Act shall be excluded. 5
(B) If the federal adjusted gross income of the taxpayer is greater 6
than $50,000.00 $65,000.00 but less than $60,000.00 $75,000.00, the 7
percentage of federally taxable benefits received under the Social Security Act 8
to be excluded shall be proportional to the amount of the taxpayer’s federal 9
adjusted gross income over $50,000.00 $65,000.00, determined by: 10
(i) subtracting the federal adjusted gross income of the taxpayer 11
from $60,000.00 $75,000.00; 12
(ii) dividing the value under subdivision (i) of this subdivision (B) 13
by $10,000.00; and 14
(iii) multiplying the value under subdivision (ii) of this 15
subdivision (B) by the federally taxable benefits received under the Social 16
Security Act. 17
(C) If the federal adjusted gross income of the taxpayer is equal to or 18
greater than $60,000.00 $75,000.00, no amount of the federally taxable 19
benefits received under the Social Security Act shall be excluded under this 20
section. 21

BILL AS INTRODUCED H.74
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VT LEG #379192 v.1
(2) For taxpayers whose filing status is married filing jointly: 1
(A) If the federal adjusted gross income of the taxpayer is less than or 2
equal to $65,000.00 $80,000.00, all federally taxable benefits received under 3
the Social Security Act shall be excluded. 4
(B) If the federal adjusted gross income of the taxpayer is greater 5
than $65,000.00 $80,000.00 but less than $75,000.00 $90,000.00, the 6
percentage of federally taxable benefits received under the Social Security Act 7
to be excluded shall be proportional to the amount of the taxpayer’s federal 8
adjusted gross income over $65,000.00 $80,000.00, determined by: 9
(i) subtracting the federal adjusted gross income of the taxpayer 10
from $75,000.00 $90,000.00; 11
(ii) dividing the value under subdivision (i) of this subdivision (B) 12
by $10,000.00; and 13
(iii) multiplying the value under subdivision (ii) of this 14
subdivision (B) by the federally taxable benefits received under the Social 15
Security Act. 16
(C) If the federal adjusted gross income of the taxpayer is equal to or 17
greater than $75,000.00 $90,000.00, no amount of th