AMENDMENT(S) REJECTED BY THE HOUSE APPROPRIATIONS

DEL. SHANNON

1. Page 134, Line 48, introduced

insert

In distributing the amounts of state general fund aid for public education for items 136 through 158, each county and city shall receive as state aid from the general fund for each fiscal year at least an amount equal to 33.3% of the amount of Virginia Individual Income Tax paid by the residents of such county or city for the latest available taxable year as determined by the Department of Taxation.

DEL. MARSHALL

2. Page 350, Line 4, introduced, Item 469 No. 1h

insert

C. If, pursuant to a comprehensive review, the Commonwealth Transportation Board determines that transportation needs are not being adequately met in any locality within the Commonwealth, then the Board shall establish and apply an impact fee in such locality, pursuant to which the Board shall collect a fee from the builder of each new residential or commercial unit constructed in the locality until such time as the Board determines that the transportation needs in the locality are being adequately met and are likely to remain so for at least the next five years. The fee shall be based on standards and criteria established by the Board, including but not limited to:

(i) Average levels of traffic congestion and vehicle miles traveled by residents in such locality,

(ii) The pro-rata impact of each residential or commercial unit on the existing transportation network, and

(iii) The pro-rata impact of each additional residential or commercial unit on the costs of improving, expanding or developing new transportation systems in order to adequately meet the needs of such new development.

The Board shall allocate all fees collected under this section to a special account within the Transportation Trust Fund on behalf of the locality subject to the fee requirement. The Board shall make disbursements from such account for the improvement, maintenance or expansion of the transportation system in such locality.

Upon a determination by the Board that the local transportation system is adequate and is likely to remain adequate for at least the next five years, the Board shall release to the locality or localities all funds that may remain in the Transportation Trust Fund on their behalf.

The Commonwealth Transportation Board is hereby directed to promulgate regulations necessary to implement the terms set out in this item.

DEL. SCOTT

3. Page 370, Line 50, introduced, Item 505

strike

$12,058,693

insert

$26,921,786

Page 370, Line 50, introduced, Item 505

strike

$116,397,852

insert

$75,095,222

Page 376, Line 13, introduced, Item 505

strike

lines 13 through 39

insert

O.1. In fiscal year 2005 and fiscal year 2006, the Board of Trustees of the Virginia Retirement System (VRS) shall charge local school boards an employer rate of 6.03 percent for public school teachers.

DEL. SHULER

4. Page 379, Line 40, introduced

insert

Central Appropriations FY 04-05 FY 05-06

Central Appropriations $3,500,000 $0 GF

DEL. MARSHALL

5. Page 393, Line 26, introduced

insert

C-3.1. Notwithstanding any other provision of law, the Virginia Public Building Authority shall not take any action in regard to the processing of bonds for a new southern underground entrance to the Capitol grounds.

DEL. MARSHALL

6. Page 466, Line 48, introduced, Item 4-5.14 No. 4h

insert

a. Public institutions of higher education shall not permit the display, dissemination or distribution of sexual paraphernalia or similar devices used to facilitate concupiscence or for the pursuit of venery on public property by any organization which is authorized to receive student fees or general funds. This shall not apply to the administration or provision of prosthetic devices for academic or health-related purposes under the supervision of qualified faculty. Each university will promulgate rules and regulations to ensure that this prohibition is enforced.

DEL. MARSHALL

7. Page 466, Line 48, introduced, Item 4-5.14 No. 5h

insert

a. Any public school division or institution of higher education that utilizes the services of vendors from outside the Commonwealth shall ensure that the vendor remits any sales tax collected in the conduct of providing said services.

DEL. ARMSTRONG

8. Page 480, Line 1, introduced

insert

2. That § 58.1-3524 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-3524. Reimbursement of tangible personal property taxes; deduction on tangible personal property tax bills.

A. For tax year 1998, the Commonwealth shall directly reimburse taxpayers, for tangible personal property tax levies paid on any qualifying vehicle, a percentage of the reimbursable amount determined pursuant to subdivision B 1, as provided in § 58.1-3525. For tax year 1999 and tax years thereafter, the Commonwealth shall pay to treasurers a percentage of the reimbursable amount determined pursuant to subdivisions B 2 through B 5 on any qualifying vehicle, as provided in § 58.1-3526.

B. Subject to the conditions of subsections C and D, the amount of the reimbursement to taxpayers for tax year 1998 and the amount of the payments to treasurers for tax years after 1998 shall be 100 percent for qualifying vehicles with a value of one thousand dollars or less and for each qualifying vehicle with a value of more than one thousand dollars shall be as follows:

Percentage Level

1. For any tax year beginning in             12.5 percent of the reimbursable

calendar year 1998                           amount for each qualifying vehicle

2. For any tax year beginning                 27.5 percent of the reimbursable

in calendar year 1999                         amount for each qualifying vehicle

3. For any tax year beginning in     47.5 percent of the reimbursable calendar year 2000                   amount for each qualifying vehicle

4. For any tax year beginning in                70 percent of the reimbursable

calendar year 2001 and all tax years        amount for each qualifying vehicle

thereafter

5. For any tax year beginning in            100 percent of the reimbursable

calendar year 2002 and tax years           amount for each qualifying vehicle

thereafter

C. Notwithstanding the schedule set forth in subsection B, the percentage level for each qualifying vehicle to be paid by the Commonwealth for a tax year shall not be increased at the beginning of any calendar year above the percentage level paid by the Commonwealth in the preceding tax year if:

1. Actual general fund revenues for a fiscal year, including transfers, are less than the projected general fund revenues, as reported in the general appropriation act in effect at that time, by one-half of one percent or more of the amount of actual general fund revenues for such fiscal year;

2. The general fund revenue forecast provided by the Governor in December pursuant to § 2.2-1503 indicates that general fund revenues, excluding transfers, for any fiscal year will be less than five percent greater than general fund revenues for the immediately preceding fiscal year; or

3. The general fund revenue forecast provided by the Governor in December pursuant to § 2.2-1503 indicates that total general fund revenues available for appropriation, including transfers, for either of the fiscal years covered by the general appropriation act in effect at that time will be less than the general fund appropriations for such fiscal year or years.

D. If the percentage level remains the same for consecutive tax years, the percentage level to be used in the following tax year shall remain the same unless none of the conditions described in subsection C have occurred, in which event the amount to be paid by the Commonwealth for the immediately following tax year shall be equal to the next highest percentage amount listed in subsection B.

E. An amount equal to the percentage of the reimbursable amount as determined under subdivisions B 2 through B 5 shall appear as a deduction on the tangible personal property tax bill for qualifying vehicles, as provided by subsection E of § 58.1-3912.

1. In the event the General Assembly changes the percentage of the reimbursable amount as described under subsection B for the current tax year and a locality has already printed its tangible personal property tax bills for qualifying vehicles for the year that the percentage is changed, the following procedures shall apply:

a. If the percentage of the reimbursable amount is decreased for the current tax year and the taxpayer has paid the assessment, the locality may (i) levy an additional amount for the amount of the difference between the percentage of the reimbursable amount for the tax year reflected on the original assessment and the percentage of the reimbursable amount for the tax year as modified by the General Assembly in the current year or (ii) carry forward the additional levy and include it on the subsequent tax bill, provided such levy is not subject to penalty and interest.

b. If the percentage of the reimbursable amount is increased for the current tax year and the taxpayer has paid the assessment, the locality shall issue a refund to the taxpayer for the amount of the difference between the percentage of the reimbursable amount for the tax year reflected on the original assessment and the percentage of the reimbursable amount for the tax year as modified by the General Assembly in the current tax year. Such refunds shall be issued by the treasurer no later than thirty days after receipt of the payment from the Commonwealth pursuant to § 58.1-3526.

2. In the event the General Assembly changes the percentage of the reimbursable amount as described under subsection B before a locality has printed its tangible personal property tax bills for qualifying vehicles, the following procedures shall apply:

a. If the percentage of the reimbursable amount is decreased for the current tax year, the locality may adjust each taxpayer's tangible personal property tax bill to reflect the changes made by the General Assembly to the percentage of the reimbursable amount.

b. If the percentage of the reimbursable amount is increased for the current tax year, the locality shall adjust each taxpayer's tangible personal property tax bill to reflect the changes made by the General Assembly to the percentage of the reimbursable amount.

3. That the provisions of the first enactment of this act shall expire at midnight on June 30, 2006, pursuant to § 4-11.00 of this act. The provisions of all other enactments shall have no expiration date.