The Joint Subcommittee to Evaluate Tax Preferences (the Joint Subcommittee) is established in the legislative branch of state government. The purpose of the Joint Subcommittee is to oversee the evaluation of Virginia’s tax preferences, including but not limited to tax credits, deductions, subtractions, exemptions, and exclusions.

Terms Used In Virginia Code 30-336

  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245

2012, c. 777.