{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/30-338.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/30-338.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/30-338.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/30-338.html"}],"law_id":358706,"edition_id":2,"section_id":358706,"structure_id":51313,"section_number":"30-338","catch_line":"Powers and duties of the Joint Subcommittee; staffing; reports","history":"2012, c. 777.","full_text":"The Joint Subcommittee shall have the following powers and duties:\n\n1\n\nUndertake a systematic review of Virginia’s tax preferences;\n\n2\n\nAdopt a schedule for reviewing tax preferences based upon program areas to which the preferences relate;\n\n3\n\nEstablish procedures and performance measures to evaluate the effectiveness of tax preferences;\n\n4\n\nRequest that the Governor direct Department of Taxation staff conduct independent evaluations of tax preferences in promoting economic activity, generating revenue, or otherwise achieving their intended policy purpose and report the findings to the Joint Subcommittee;\n\n5\n\nRecommend a process and guidelines for establishing expiration dates for tax preferences; and\n\n6\n\nSubmit an annual report to the General Assembly and the Governor of its recommendations, including which tax preferences should be continued, expanded, modified, or eliminated.\n\t\t\tThe Joint Subcommittee is authorized to establish a technical advisory group to assist the work of the Joint Subcommittee and Department of Taxation staff by providing additional guidance and reviewing evaluations conducted by the Department. The technical advisory group shall include individuals with tax policy or economic expertise and legislative staff.\n\n\t\t\tAdministrative staff support shall be provided by the Office of the Clerk of the House of Delegates. Legal, research, policy analysis, and other services requested by the Joint Subcommittee shall be provided by the Division of Legislative Services. Technical assistance shall be provided by the staffs of the House Committee on Appropriations and the Senate Committee on Finance and Appropriations.\n\n\t\t\tThe chairman shall submit to the General Assembly and the Governor an annual executive summary of the interim activity and work of the Joint Subcommittee no later than the first day of each regular session of the General Assembly. The executive summary shall be submitted as provided in the procedures of the Division of Legislative Automated Systems for the processing of legislative documents and reports and shall be posted on the General Assembly’s website.\n\n","order_by":null,"text":{"0":{"id":1334339,"text":"The Joint Subcommittee shall have the following powers and duties:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":1334340,"text":"Undertake a systematic review of Virginia’s tax preferences;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":1334341,"text":"Adopt a schedule for reviewing tax preferences based upon program areas to which the preferences relate;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":1334342,"text":"Establish procedures and performance measures to evaluate the effectiveness of tax preferences;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":1334343,"text":"Request that the Governor direct Department of Taxation staff conduct independent evaluations of tax preferences in promoting economic activity, generating revenue, or otherwise achieving their intended policy purpose and report the findings to the Joint Subcommittee;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":1334344,"text":"Recommend a process and guidelines for establishing expiration dates for tax preferences; and","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":1334345,"text":"Submit an annual report to the General Assembly and the Governor of its recommendations, including which tax preferences should be continued, expanded, modified, or eliminated.\n\t\t\tThe Joint Subcommittee is authorized to establish a technical advisory group to assist the work of the Joint Subcommittee and Department of Taxation staff by providing additional guidance and reviewing evaluations conducted by the Department. The technical advisory group shall include individuals with tax policy or economic expertise and legislative staff.\t\t\tAdministrative staff support shall be provided by the Office of the Clerk of the House of Delegates. Legal, research, policy analysis, and other services requested by the Joint Subcommittee shall be provided by the Division of Legislative Services. Technical assistance shall be provided by the staffs of the House Committee on Appropriations and the Senate Committee on Finance and Appropriations.\t\t\tThe chairman shall submit to the General Assembly and the Governor an annual executive summary of the interim activity and work of the Joint Subcommittee no later than the first day of each regular session of the General Assembly. The executive summary shall be submitted as provided in the procedures of the Division of Legislative Automated Systems for the processing of legislative documents and reports and shall be posted on the General Assembly’s website.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5"}},"ancestry":[{"id":51313,"edition_id":2,"name":"Joint Subcommittee to Evaluate Tax Preferences","identifier":"52","label":"chapter","depth":2,"order_by":52,"parent_id":51255,"metadata":{"child_laws":3,"child_structures":0},"date_created":"2026-08-02 02:40:30","date_modified":"2026-08-02 12:32:12","permalink":{"id":1427515,"object_type":"structure","relational_id":51313,"identifier":"52","token":"30\/52","url":"\/30\/52\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51255,"edition_id":2,"name":"General Assembly","identifier":"30","label":"title","depth":1,"order_by":73,"parent_id":null,"metadata":{"child_laws":476,"child_structures":87},"date_created":"2026-08-02 02:39:52","date_modified":"2026-08-02 12:31:55","permalink":{"id":1426021,"object_type":"structure","relational_id":51255,"identifier":"30","token":"30","url":"\/30\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":358704,"structure_id":51313,"section_number":"30-336","catch_line":"Joint Subcommittee to Evaluate Tax Preferences; purpose","url":"\/30-336\/","token":"30\/52\/30-336","metadata":false},{"id":358705,"structure_id":51313,"section_number":"30-337","catch_line":"Membership; terms; vacancies; chairman and vice-chairman; quorum; meetings; compensation","url":"\/30-337\/","token":"30\/52\/30-337","metadata":false},{"id":358706,"structure_id":51313,"section_number":"30-338","catch_line":"Powers and duties of the Joint Subcommittee; staffing; reports","url":"\/30-338\/","token":"30\/52\/30-338","metadata":false}],"previous_section":{"id":358705,"structure_id":51313,"section_number":"30-337","catch_line":"Membership; terms; vacancies; chairman and vice-chairman; quorum; meetings; compensation","url":"\/30-337\/","token":"30\/52\/30-337","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/30-338\/","history_text":"

This law was first created in 2012. The record of its establishment is cataloged in chapter 777<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1427525,"object_type":"law","relational_id":358706,"identifier":"30-338","token":"30\/52\/30-338","url":"\/30-338\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/30-338\/","token":"30\/52\/30-338","dublin_core":{"Title":"Powers and duties of the Joint Subcommittee; staffing; reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 30-338","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Joint Subcommittee shall have the following powers and duties:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Undertake a systematic review of Virginia’s tax preferences; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Adopt a schedule for reviewing tax preferences based upon program areas to which the preferences relate; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Establish procedures and performance measures to evaluate the effectiveness of tax preferences; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Request that the Governor direct Department of Taxation staff conduct independent evaluations of tax preferences in promoting economic activity, generating revenue, or otherwise achieving their intended policy purpose and report the findings<\/span> to the Joint Subcommittee; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Recommend a process and guidelines for establishing expiration dates for tax preferences; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Submit an annual report to the General Assembly and the Governor of its recommendations, including which tax preferences should be continued, expanded, modified, or eliminated.\n\t\t\tThe Joint Subcommittee is authorized to establish a technical advisory group to assist the work of the Joint Subcommittee and Department of Taxation staff by providing additional guidance and reviewing evaluations conducted by the Department. The technical advisory group shall include individuals with tax policy or economic expertise and legislative staff.

\t\t\tAdministrative staff support shall be provided by the Office of the Clerk of the House of Delegates. Legal, research, policy analysis, and other services requested by the Joint Subcommittee shall be provided by the Division of Legislative Services. Technical assistance shall be provided by the staffs of the House Committee on Appropriations and the Senate Committee on Finance and Appropriations.

\t\t\tThe chairman shall submit to the General Assembly and the Governor an annual executive summary of the interim activity and work of the Joint Subcommittee no later than the first day of each regular session of the General Assembly. The executive summary shall be submitted as provided in the procedures of the Division of Legislative Automated Systems for the processing of legislative documents and reports and shall be posted on the General Assembly’s website. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPOWERS AND DUTIES OF THE JOINT SUBCOMMITTEE; STAFFING; REPORTS (\u00a7 30-338)\n\nThe Joint Subcommittee shall have the following powers and duties:\n\n1. Undertake a systematic review of Virginia’s tax preferences;\n\n2. Adopt a schedule for reviewing tax preferences based upon program areas to\nwhich the preferences relate;\n\n3. Establish procedures and performance measures to evaluate the effectiveness\nof tax preferences;\n\n4. Request that the Governor direct Department of Taxation staff conduct\nindependent evaluations of tax preferences in promoting economic activity,\ngenerating revenue, or otherwise achieving their intended policy purpose and\nreport the findings to the Joint Subcommittee;\n\n5. Recommend a process and guidelines for establishing expiration dates for tax\npreferences; and\n\n6. Submit an annual report to the General Assembly and the Governor of its\nrecommendations, including which tax preferences should be continued, expanded,\nmodified, or eliminated.\n\t\t\tThe Joint Subcommittee is authorized to establish a technical advisory group\nto assist the work of the Joint Subcommittee and Department of Taxation staff by\nproviding additional guidance and reviewing evaluations conducted by the\nDepartment. The technical advisory group shall include individuals with tax\npolicy or economic expertise and legislative staff.\t\t\tAdministrative staff\nsupport shall be provided by the Office of the Clerk of the House of Delegates.\nLegal, research, policy analysis, and other services requested by the Joint\nSubcommittee shall be provided by the Division of Legislative Services.\nTechnical assistance shall be provided by the staffs of the House Committee on\nAppropriations and the Senate Committee on Finance and Appropriations.\t\t\tThe\nchairman shall submit to the General Assembly and the Governor an annual\nexecutive summary of the interim activity and work of the Joint Subcommittee no\nlater than the first day of each regular session of the General Assembly. The\nexecutive summary shall be submitted as provided in the procedures of the\nDivision of Legislative Automated Systems for the processing of legislative\ndocuments and reports and shall be posted on the General Assembly’s\nwebsite.\n\nHISTORY: 2012, c. 777.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}