Budget & Taxes

introduced · Vermont · Senate Jan 27, 2026

S 318: An act relating to casino gaming

This bill proposes to authorize up to two casino gaming operations in Vermont by requiring the Board of Liquor and Lottery to issue licenses for casinos. It establishes a 10% tax on a casino's adjusted gross receipts and sets a $5 million license fee (payable in full or installments), with applications requiring a $100,000 nonrefundable fee. The bill directly affects potential casino operators, the Board of Liquor and Lottery (which would oversee licensing and enforcement), and Vermont residents through potential tax revenue and local economic impacts. The legislation defines key terms like "casino" and "gaming operation" but focuses on the regulatory framework for licensing, taxation, and oversight.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes 10% tax on casino gross receipts and $5M license fee, creating new state revenue streams directly impacting tax policy and budget95% confidence

Sub-Topics Fees & Licensing Revenue

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introduced · Vermont · House Jan 29, 2026

H 826: An act relating to land access and opportunity

H.826 creates the Land Access and Opportunity Board (LAOB) to administer a new Land Access and Opportunity Fund, funded partly by cannabis tax revenue. The bill requires the Department of Taxes to submit an annual affordable housing tax report and establishes a Land Security Working Group. It directs the fund to provide down payment assistance for homeownership (including for farmland access), technical support for BIPOC developers, and grants for community-led housing projects like land trusts. The bill directly affects Vermonters facing housing affordability challenges, particularly disadvantaged communities and people with developmental disabilities, by aiming to expand access to land and housing resources.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses cannabis tax revenue to fund housing/land access program, requires tax report on housing, directs fund for affordable housing.90% confidence ✓ HousingSupports HousingCreates fund for down payment assistance, BIPOC developer support, and community housing grants - directly advancing affordable housing access through funding and technical support.95% confidence

Sub-Topics Revenue Affordable Housing Homeownership

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signed · Vermont · Senate May 29, 2026

S 198: An act relating to the regulation of tobacco products and tobacco substitutes

This bill updates Vermont's tobacco regulations by requiring businesses selling tobacco products or nicotine pouches (now explicitly defined as "tobacco substitutes") to obtain separate licenses (ending the prior requirement to hold a liquor license). It increases license fees, imposes higher penalties for selling to minors or without a license, and removes penalties for minors possessing tobacco products. All funds from fines, settlements, and new tobacco license fees will be directed to the Tobacco Trust Fund for prevention and cessation programs. The bill also mandates tax stamps for tobacco substitutes, increases taxes on high-nicotine products, and creates a new enforcement position within the Department of Liquor and Lottery.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases tobacco license fees and directs all resulting funds to a state fund, generating new tax revenue for budget allocation.95% confidence

introduced · Vermont · Senate Jan 27, 2026

S 315: An act relating to a homestead property tax exemption for long-term residents who are 65 years of age or older

S 315 would exempt Vermont residents aged 65 or older who have lived in the state continuously for 10 years from the homestead property tax. The exemption phases in over four years: 75% reduction in 2027, 50% in 2028, 25% in 2029, and full exemption beginning fiscal year 2030. It applies only to the education property tax portion of homestead taxes. The bill takes effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for seniors (65+) via phased homestead exemption on education property tax, reducing state revenue while targeting vulnerable group without defunding education programs.95% confidence

Sub-Topics Property Tax Tax Incentives

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introduced · Vermont · House Jan 14, 2026

H 678: An act relating to the creation of a housing pilot program in Washington and Lamoille Counties

H.678 creates a pilot program to finance 250 new housing units in Washington and Lamoille Counties using municipal debt. The program would be funded by dedicating 100% of property tax increments from municipal or education properties within those counties. This aims to lower rental costs or make homeownership more affordable for new developments. The bill directly affects residents and developers in these two counties by providing a new funding mechanism for housing projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill dedicates property tax increments to fund housing, directing existing revenue toward affordable housing program, aligning with fiscal management and public service funding.95% confidence ✓ HousingSupports HousingFunds 250 new affordable housing units via municipal debt and property tax increments, directly lowering rental costs and increasing homeownership access in target counties.95% confidence

Sub-Topics Property Tax Affordable Housing Homeownership Property Taxes

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introduced · Vermont · Senate Jan 6, 2026

S 182: An act relating to animal cruelty violation forfeitures and the Animal Welfare Fund

This bill streamlines the process for transferring animals seized in cruelty cases to humane societies by requiring courts to immediately assign custody to approved organizations, with full ownership transfer. It adds a $50 surcharge on individuals convicted of animal cruelty, directing all such funds to the Animal Welfare Fund. The fund will then reimburse costs for caring for seized animals, including mandatory veterinary assessments within 72 hours of seizure. This directly affects animals in cruelty cases, local humane societies, and the state's fund management system.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds $50 surcharge on animal cruelty convicts, directing funds to Animal Welfare Fund for reimbursing seizure care costs, directly funding a state program.90% confidence

Sub-Topics Fees & Licensing

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introduced · Vermont · Senate Jan 9, 2026

S 231: An act relating to a family caregiver tax credit

This bill creates a Vermont family caregiver tax credit for residents who provide care to family members with long-term care needs. It allows eligible taxpayers to claim a refundable credit equal to 30% of qualified care expenses, up to $2,500 annually (adjusted for inflation after 2027), for expenses like respite care, adult daycare, and lost wages. To qualify, the care recipient must be a related family member aged 14+ with a medical condition that prevents them from performing two daily activities without help, and they cannot live in a licensed care facility. The credit is reduced for taxpayers with adjusted gross income over $125,000 and excludes expenses already claimed for child/dependent care. Households with eligible caregivers will also see their property tax credit eligibility expanded.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable tax credit reducing tax burden for caregivers, aligning with tax relief support indicators for middle-income households.95% confidence ✓ HealthcareSupports HealthcareCreates refundable tax credit for caregiver expenses (respite care, adult daycare) supporting access to long-term care services for vulnerable family members.90% confidence

Sub-Topics Property Tax Tax Credits Long-Term Care

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introduced · Vermont · Senate Jan 27, 2026

S 312: An act relating to a refundable machinery and equipment investment tax credit

S.312 changes Vermont's machinery and equipment investment tax credit from nonrefundable to refundable, allowing qualifying businesses to receive a cash refund if the credit exceeds their tax liability (up to $500,000 annually). It removes previous limits that capped annual credit use at 80% of tax liability and $1 million per year, and extends the credit's expiration from 2030 to 2034. The bill directly affects Vermont businesses making qualifying capital investments in machinery/equipment, as certified by the Vermont Economic Progress Council. To qualify, businesses must report annual job counts, investment levels, and credit usage through the Council and Tax Commissioner.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill converts tax credit to refundable format, removes usage caps, and extends expiration, directly expanding business tax incentives and increasing government spending on capital investments.95% confidence

Sub-Topics Tax Credits

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signed · Vermont · House Mar 25, 2026

H 790: An act relating to fiscal year 2026 budget adjustments

H.790 adjusts specific line items in Vermont's fiscal year 2026 budget, primarily modifying existing funding allocations rather than creating new programs. It increases renter rebate funding from $9.5 million to $11 million (a $1.5 million increase) and decreases homeowner rebate funding from $19 million to $17.5 million (a $1.5 million reduction). The bill also raises legislative counsel funding by $720,000 (from $4.88 million to $5.60 million) and makes minor adjustments to other state agency budgets. These changes directly affect renters and homeowners through rebate program funding levels, while state government operations are impacted through revised budget allocations.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases renter rebates (lower-income focus) while decreasing homeowner rebates, shifting funds toward middle/lower income taxpayers via budget reallocation.90% confidence ✓ HousingSupports HousingIncreases renter rebate funding by $1.5M (from $9.5M to $11M), directly advancing affordable housing access for tenants.95% confidence

Sub-Topics State Budget Homeownership Renters

in committee · Vermont · House Feb 24, 2026

H 632: An act relating to miscellaneous environmental amendments

This bill extends deadlines for environmental assessments and reporting, including pushing the battery end-of-life management assessment deadline to 2027 and shifting responsibility from the Agency of Natural Resources to a battery stewardship organization. It allocates $6.1 million in ARPA funds for the Healthy Homes Initiative to repair water/wastewater systems in low-income households and manufactured housing communities, with strict confidentiality rules for applicant data. The bill also requires permits for stream alterations in watercourses with watersheds over 0.5 square miles and removes stormwater impact fees for properties covered by a three-acre general permit. Additionally, it amends rules for flood safety programs, dam regulations, and concentrated animal feeding operations (CAFOs).

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $6.1M ARPA funds for Healthy Homes Initiative, a public service program targeting low-income households.90% confidence ✓ EnvironmentSupports EnvironmentBill allocates $6.1M for water/wastewater repairs (pollution control) and adjusts battery waste management (pollution control), supporting environmental protection.95% confidence ✓ HousingSupports HousingAllocates $6.1M ARPA funds for Healthy Homes Initiative to repair water systems in low-income housing communities, directly funding affordable housing infrastructure.85% confidence

Sub-Topics Coastal & Flood Protection Water Quality

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