Virginia’s budget process is secretive and complicated. The governor offers his budget and the House and Senate the pitch their own counter offers.

Governor Glenn Youngkin dropped his ahead of the session. Now, with less than a dozen days left, the House and Senate have presented their own visions. Here’s a breakdown thanks to the folks at the left-leaning Commonwealth Institute for Fiscal Analysis.

First notable similarities: All three include millions for career training for the incarcerated. They also include more money for public defenders and state mental health facility employees.

Differences abound, however.

The Senate adds a local tax option to allow localities to raise funds for school construction. It also legalizes gas station gambling machines known as skill games. Youngkin vetoed both measures last year.

The House offers $10,000 in a first-time homebuyers tax credit at an estimated cost of $15 million. The other two do not.

And Youngkin’s headline making no-tax-on-tips effort and low-income car tax rebate? Not included in either legislative budget. Instead, they swap them for a one-time payout of $200 dollars per filer.

“Unfortunately, these rebates are nonrefundable so folks with no or low tax income liability may not be able to access all or any of the rebate,” Davis said at a recent breakdown of their budget comparison.

Other tax modifications include an increase in the standard deduction which should see some more funds flow back into people’s wallets. It’s a measure Steve Haner with the conservative-leaning Thomas Jefferson institute likes, but he’s less a fan of one-time pay outs.

“Every election year they seem to be giving us a rebate that seems to arrive sometime around October," Haner told Radio Iq. "I’m sorry, that’s not tax policy, that’s getting reelected.”

Virginia’s House and Senate must agree on a budget by February 22nd. They’ll return to Richmond in April with the hopes of reconciling it all with Youngkin to avoid a special session.

This report, provided by Virginia Public Radio , was made possible with support from the Virginia Education Association .