Virginia SOL 3.1.h
The Standard
paying local, state, and federal taxes
Virginia Standards of Learning for History and Social Science
Teacher's field guide
What This Standard Means
What Students Need to Do
- Students explain that people contribute money to different levels of government through taxes. They connect tax money to shared services such as schools, roads, parks, and national defense.
What Mastery Looks Like
- Students can identify examples of taxes collected by city or county, Virginia, and the national government. They can explain that taxes fund public services used by communities.
Common Misconceptions
- Students may think taxes are optional donations or that all tax money goes to one government office. They may also think every government level pays for the same services.
How to Assess It
- Give students three service cards: local fire station, Virginia highway, and national defense. Ask them to name the government level most likely to fund each service.
Lesson moves
Ways to Teach It
Have groups sort picture cards of schools, highways, parks, police, and national defense under local, state, or federal government labels.
Ask students to write: What might happen in our community if no one paid taxes for one year?
Play a matching game where students pair tax sources, such as property or income taxes, with the government level that collects them.
Examine a store receipt, locate the sales tax, and discuss how that money can help pay for public services.
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Printable 3.1.h Worksheet

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Related Standards
- CE.13.c
describing how local, state, and federal governments allocate their budgets and collect taxes to pay for goods and services;
- 3.1.d
respecting and following local, state, and federal laws
- 1.1.g
understanding that local and state government representatives are elected by citizens who vote
- 2.1.d
voting for local, state, and national representatives
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