Democratic lawmakers proposed Thursday to shift some of Virginia’s tax burden off food sales, the middle class and small businesses and onto the wealthiest Virginians.

The Middle Class and Small Business Tax Relief Act would do away with both the state’s 1.5 percent sales tax on groceries and the corporate income tax for businesses making less than $100,000 a year, as well as cut personal income taxes for those making as much as $75,000 a year.