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Virginia bill to tax federal corporate benefits at 100% rate

  • Shore News Network
  • January 22, 2026
  • 9:28 am
Virginia bill to tax federal corporate benefits at 100 rate

RICHMOND, VA – A new proposal in the Virginia General Assembly would impose a tax on large companies whose employees depend on federal assistance programs, a measure its sponsor says is designed to hold corporations accountable for low wages that leave workers reliant on public benefits.

House Bill 243, introduced by Delegate Joshua Cole and referred to the Committee on Finance, creates what it calls a “corporate welfare tax.” The bill would levy a tax equal to 100 percent of the federal benefits received by a company’s employees who live in Virginia and participate in programs such as Medicaid, SNAP, or Section 8 housing assistance.

The measure applies to any “large employer” — defined as a business with at least 500 employees on average during the previous year — and would cover both full-time and part-time workers, including independent contractors. The bill directs the Virginia Department of Taxation to collect data through quarterly employment reports and cross-reference that information with the Department of Social Services to determine which employees are receiving federal assistance.

According to the legislation, the tax is intended to discourage companies from maintaining wage structures that push working families to rely on taxpayer-funded benefits. “Large employers should not shift the costs of supporting their workforce onto the public,” Cole said when introducing the measure. “This proposal simply ensures that companies pay their fair share when workers can’t afford basic necessities.”

The bill also amends §2.2-3905 of the state code to prohibit employers from inquiring whether job applicants receive federal benefits, aiming to prevent hiring discrimination against low-income workers.

Opponents are expected to raise concerns about the potential burden on large businesses and the complexity of calculating the tax, warning it could discourage investment or expansion in the state. Business groups have not yet issued formal statements on the proposal, which is expected to face scrutiny in the Finance Committee.

If enacted, the law would mark one of the most aggressive state-level efforts to tie corporate taxation directly to employee reliance on federal aid programs.

Key Points: Virginia bill targets ‘corporate welfare’ with new tax on large employers whose workers rely on federal aid – Richmond

  • HB243 would impose a 100% tax on the value of federal benefits received by employees of large companies
  • The proposal aims to discourage low-wage labor practices that lead workers to rely on public assistance
  • Employers would also be barred from asking job applicants about federal benefit participation

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