SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2017 SESSION
Co-Chair: Thomas K. Norment, Jr. - Co-Chair: Emmett W. Hanger, Jr.
Clerk: Patty Lung, Wesley Bland
Staff: Lisa Wallmeyerr
Date of Meeting: January 31, 2017
Time and Place: 9:00 a.m. - Senate Room B
Patron: Cosgrove
Crimes against law-enforcement officers, firefighters, and other emergency personnel; penalty. Eliminates, for the crime of capital murder of a law-enforcement officer or fire marshal, the element that the killing must be committed for the purpose of interfering with the performance of the victim's official duties for the defendant to be guilty of the crime. For the crimes of (i) malicious or unlawful wounding of a law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel and (ii) assault or assault and battery of a judge, magistrate, law-enforcement officer, correctional officer, firefighter, emergency medical services personnel, or certain other employees of custodial facilities, the bill eliminates the element that the victim must be engaged in the performance of his public duties for the defendant to be guilty of such crimes.
Patron: Chase
Fees for concealed handgun permits. Makes the $10 fee that the clerk of court is now required to charge for processing a concealed handgun permit application or issuing a concealed handgun permit discretionary with the clerk.
Patron: McDougle
Competency to stand trial; evaluations. Allows the court on its own motion or that of either party to request an additional evaluation of the defendant's competency to stand trial after receipt of the first competency evaluation.
Patron: Stanley
Interstate 73 Corridor Development Fund and Program. Reallocates and transfers the U.S. Route 58 Corridor Development Fund and Program to the Interstate 73 Corridor Development Fund effective either July 1, 2020, or upon completion of all parts of the U.S. Route 58 Corridor Development Program, whichever occurs sooner. Currently, $40 million is allocated annually to the Route 58 project.
Patron: Sturtevant
Community work in lieu of payment of fines and court costs. Extends to non-jailed defendants a program allowing community service in lieu of payment of fines and court costs.
Patron: Spruill
Virginia Retirement System (VRS); receipt of retirement allowance while employed in a covered position. Permits a person who has attained the age of 62 to receive a retirement allowance from VRS and be employed in a VRS covered position. The years of service and the compensation earned during such employment do not affect the amount of the retirement allowance during or after such employment.
Patron: Chafin
Concealed handgun permit fees; exemptions; retired probation and parole officers. Exempts retired probation and parole officers who have completed 15 years of service from concealed handgun permit application fees.
Patron: Favola
DCJS training; jail officers; mental health first aid. Requires that the compulsory training standards established by the Department of Criminal Justice Services for persons employed as deputy sheriffs and jail officers by local criminal justice agencies include annual training in mental health first aid.
Patron: Lucas
Line of Duty Act; death benefit eligibility; Department of Military Affairs employees. Confers eligibility for death benefits under the Line of Duty Act to all employees of the Department of Military Affairs not currently eligible for such benefits whose death is the direct or proximate result of the performance of official duties of the agency when those duties are related to a major disaster or emergency.
Patron: Cosgrove
Mental health screening of prisoners at local correctional facilities. Requires that the staff of a local or regional correctional facility screen persons admitted to the facility for mental illness using a scientifically validated instrument designated by the Commissioner of Behavioral Health and Developmental Services. The bill provides that if the screening indicates that a person may have a mental illness, an assessment of his need for mental services shall be conducted within 72 hours of the time of the screening by a qualified mental health professional.
Patron: Hanger
Land preservation tax credit; per taxpayer limitation. Extends to taxable year 2017 the $20,000 limit on the amount that a taxpayer may claim per year under the land preservation tax credit. The bill retains the $50,000 limit for each subsequent taxable year.
Patron: Stanley
Motion picture production tax credit. Extends the sunset date of the motion picture production tax credit from January 1, 2019, to January 1, 2022.
Patron: Lucas
Host Cities Economic Development Incentive and Host Cities Transportation Support Funds. Creates the Host Cities Economic Development Incentive Fund, administered by the Secretary of Commerce and Trade, to support economic development, growth of existing businesses, and job creation related to the Port of Virginia in one or more host cities. The bill also creates the Host Cities Transportation Support Fund, administered by the Secretary of Transportation, to support transportation projects and facilities related to the Port of Virginia in one or more host cities.
Patron: Barker
Temporary exemption periods from retail sales and use taxes for qualifying items; sunset dates. Extends from July 1, 2017, to July 1, 2022, the sunset dates for the sales tax holiday periods for school supplies and clothing, Energy Star and WaterSense products, and hurricane preparedness products.
Patron: Howell
Historic rehabilitation tax credit. Limits the amount of historic rehabilitation tax credits that may be claimed by each taxpayer to $5 million per year, including any amounts carried over from prior taxable years. The limit is in effect for taxable years beginning on and after January 1, 2017.
Patron: Howell
Protective orders; possession of firearms; felony. Provides that it is a Class 6 felony for a person who is subject to a permanent protective order (i.e., a protective order with a maximum duration of two years) for subjecting another person to an act of violence, force, or threat to possess a firearm while the order is in effect, which is equivalent to the existing penalty for possession of a firearm by a person subject to a permanent protective order for family abuse. The bill also provides that such person may continue to possess and transport a firearm for 24 hours after being served with the order for the purposes of selling or transferring the firearm to another person. The bill also requires that any person who is prohibited from possessing a firearm because he is subject to a permanent protective order certify in writing to the clerk of the court that issued the order within 48 hours after being served with the order that any firearm in his possession has been sold or transferred.
Patron: Edwards
Firearms; administration of machine gun registry, nonresident concealed handgun permits, and criminal history record checks. Requires any person registered to possess a machine gun to notify the Department of State Police (the Department) of a change of address within 30 days of such change. The bill reduces the number of photographs that an applicant for a nonresident concealed handgun permit must submit from two to one. The bill requires the form provided by the Department for a dealer to obtain criminal history record information for a firearm purchase to include a question about whether the proposed purchaser has been the subject of a temporary detention order and subsequently agreed to voluntary admission to a state facility. Current law prohibits such persons from purchasing, possessing, or transporting a firearm and provides that other mental health disqualifications be disclosed on such form. The bill requires firearms dealers to comply with the federal minimum wait time of three days after contacting the system for a background check before releasing a firearm without an approval number; under existing state law, such firearm must be released after one business day without an approval number. The bill removes the option under state law for a dealer to complete a sale if notified that a response will not be available by the end of the dealer's next business day and removes the requirement that the Department notify the dealer of such delay. The bill removes the requirement that the dealer mail the criminal history record check consent form for a person who is not a resident of Virginia to the Department.
Patron: Black
Female genital mutilation; criminal penalty and civil action. Makes it a felony with a punishment of 20 years to life, five of which shall be a mandatory minimum, for any person to knowingly circumcise, excise, or infibulate the labia major, labia minora, or clitoris of a minor. The bill makes it a Class 2 felony for any parent or guardian charged with the care of a minor to consent to such circumcision, excision, or infibulation. The bill also provides a civil cause of action for any person injured by such circumcision, excision, or infibulation.
Patron: Deeds
State Board of Corrections; membership; powers and duties; inmate death investigations. Requires the State Board of Corrections (Board) to develop and implement policies and procedures for the investigation of the death of any inmate that occurs in any local, regional, or community correctional facility. The bill requires that the State Department of Health and the Office of the Chief Medical Examiner assist the Board in developing and implementing these policies and procedures and with any death investigation undertaken by the Board. The bill also specifies requisite qualifications for individuals appointed to the Board.
Patron: Deeds
Assault and battery of private police officers; penalty. Adds private police officers employed by a private police department to the definition of law-enforcement officer for purposes of the crimes of assault and battery. The current punishment for assault and battery against a law-enforcement officer engaged in the performance of his public duties is a Class 6 felony with a six-month mandatory minimum sentence.
Patron: Deeds
Virginia Law Officers' Retirement System; conservation officers. Adds conservation officers of the Department of Conservation and Recreation as members of the Virginia Law Officers' Retirement System. The bill makes conservation officers eligible to accrue retirement benefits under the Virginia Law Officers' Retirement System only for creditable service on and after July 1, 2017.
Patron: Deeds
Sex offenses prohibiting proximity to children; penalty. Includes in the list of certain sex offenses that prohibit a person from being within 100 feet or residing within 500 feet of a school or certain other property frequented by children or from working on school property any offense similar to such sex offenses under the laws of any foreign country or political subdivision thereof, any federally recognized Native American tribe or band, or the United States or any political subdivision thereof.
Patron: Sturtevant
Computer trespass; computer invasion of privacy; penalty; civil relief. Makes it a Class 5 felony for a person to maliciously install or cause to be installed a computer program that takes control of or restricts access to another computer or computer network, or data therein, and demand money or anything else of value to remove the computer program; restore control of or access to the computer or computer network, or data therein; or remediate the impact of the computer program. The bill adds medical information to the list of information that if obtained without authority constitutes computer invasion of privacy. The bill expands the private right of action for a person or property that is injured by a computer trespass.
Patron: Petersen
Motor vehicle fuels sales tax in certain transportation districts; price floor. Establishes a floor on the 2.1 percent tax imposed on motor vehicle fuels sold in Northern Virginia by requiring that the average sales price upon which the tax is based be no less than the statewide average sales price on July 1, 2013.
Patron: Chafin
Made in Appalachia Initiative; tax credits. Establishes beginning in taxable year 2017 refundable tax credits for certain investments in the localities of the Appalachian region. The bill defines the "Appalachian region" to include the localities of the Cumberland Plateau, LENOWISCO, and Mount Rogers planning districts. Any person may claim a credit in the amount of (i) 10 percent of any capital investment in the Appalachian region, (ii) $6,000 per full-time job created in the Appalachian region that pays at or above the locality's median wage, and (iii) the sales tax paid by the person in purchasing materials directly used in the manufacture of products in the Appalachian region.
The bill authorizes the Department of Taxation to issue up to $40 million in credits per taxable year. Any person who earns credits would be allowed to transfer unused credits to another taxpayer; however, such transfer would be subject to a fee of one percent of the dollar amount of the credits.
Patron: Saslaw
Certain tax credits; elimination of state-level charitable contribution deductions when such credits are claimed. Prohibits a taxpayer from claiming a charitable contribution deduction in calculating Virginia taxable income if a neighborhood assistance tax credit or an education improvement scholarships tax credit is claimed for the same donation. The prohibition is effective for taxable years beginning on and after January 1, 2017.
Patron: McPike
Line of Duty Act; firefighter trainees. Includes a person with a recognized membership status with a fire company or department who is enrolled in a Fire Service Training course offered by the Virginia Department of Fire Programs or required to become a certified firefighter under the Line of Duty Act.
Patron: Mason
Neighborhood assistance tax credits. Reduces the amount of the tax credit from 65 percent of the value of donations to neighborhood organizations for taxable years 2012 through 2017 to (i) 60 percent of such donations for taxable year 2018, (ii) 55 percent of such donations for taxable year 2019, and (iii) 50 percent of such donations for taxable years 2020 and thereafter.
Patron: Mason
Computer trespass; government computers and computers used for public utilities; penalty. Increases the Class 1 misdemeanor computer trespass crimes to a Class 6 felony if the computer targeted is one that is exclusively for the use of, or used by or for, the Commonwealth, a local government within the Commonwealth, or certain public utilities.
Patron: DeSteph
Cruelty to animals; companion animals; penalty. Changes from a Class 1 misdemeanor to a Class 6 felony the penalty for torturing or willfully inflicting inhumane injury or pain to a companion animal, defined as a domestic or feral dog, domestic or feral cat, nonhuman primate, guinea pig, hamster, rabbit not raised for human food or fiber, exotic or native animal, reptile, or exotic or native bird. Current law requires that the animal die as a direct result of the torture or cruelty and that the companion animal is a dog or cat before the violation is a Class 6 felony.
Patron: Reeves
Providing material support or resources to a designated terrorist organization; exemptions; penalty. Provides that any person who provides material support or resources to an organization that has been designated by the U.S. Secretary of State as a foreign terrorist organization is guilty of a Class 3 felony. If such material support results in the death of any person, the penalty is increased to a Class 2 felony. The bill provides an exemption to those persons who provide such material support with the approval of the U.S. Secretary of State and U.S. Attorney General. The bill provides that its provisions do not preclude prosecution under any other statute.
Patron: DeSteph
Neighborhood Assistance Act tax credits; allocation of credits. Requires the Commissioner of Social Services and the Superintendent of Public Instruction to consider, in allocating credits under the Neighborhood Assistance Act tax credit program, the past performance of organizations requesting credits, pursuant to accountability measures established in regulations and guidelines.
Patron: DeSteph
Tax credits related to education; aggregate cap. Allocates 20 percent of any unissued credits in a fiscal year under the Education Improvement Scholarships tax credit program to the Superintendent of Public Instruction to be allocated to education programs under the Neighborhood Assistance Act tax credit program during the next fiscal year. The 20 percent of unissued credits would be added to the current $9 million cap for education programs under the Neighborhood Assistance Act tax credit program.
Patron: DeSteph
Neighborhood Assistance Act Tax Credit program. Reorganizes the provisions of the Neighborhood Assistance Act Tax Credit program to set out separate sections for the portions of the program administered by the State Department of Social Services and the Department of Education. The requirements of the two components of the program differ slightly, and separating the provisions provides clarity in understanding the application and allocation process. The bill does not make any substantive changes to the existing program.
Patron: Reeves
Virginia Retirement System; return to employment by retired public safety employees. Authorizes a person retired from a public safety position and receiving a service retirement allowance to continue to receive such retirement allowance if rehired in a position covered for retirement purposes. The bill provides that such new employment does not affect the person's retirement benefit and that such employee is not eligible to participate in the cash match plan, the group insurance program, or the sickness and disability program.
Patron: Stanley
Killing of dog or cat prohibited; penalty. Prohibits the humane killing of a dog or cat that is a companion animal unless the animal poses an immediate physical threat to a person or is in extreme distress and would suffer further as a result of a delay in seeking veterinary care. The bill makes a violation a Class 2 misdemeanor, with any subsequent violation a Class 6 felony. The bill exempts from the prohibition any veterinarian or other authorized person who euthanizes a companion animal under Chapter 65 (§ 3.2-6500 et seq.) of Title 3.2 of the Code of Virginia (Comprehensive Animal Care).
Patron: Stuart
Income tax credit. Provides a refundable income tax credit in the amount of $4,000 to any disabled veteran and his surviving spouse, and to the surviving spouse of a member of the armed services killed in action, who are otherwise eligible for the real property tax exemption on their primary residence except that they do not own their primary residence.
Patron: McDougle
Discretionary sentencing guideline midpoints; possession of child pornography. Raises the midpoint of the recommended sentencing range for possession of child pornography by (i) 100 percent in cases in which the defendant has no previous conviction of a violent felony offense; (ii) 200 percent in cases in which the defendant has previously been convicted of a violent felony offense punishable by a maximum punishment of less than 40 years; and (iii) 400 percent in cases in which the defendant has previously been convicted of a violent felony offense punishable by a maximum punishment of 40 years or more. The bill also requires a court that imposes a sentence that is less than the midpoint of the sentencing guidelines to review all child pornography possessed by the defendant.
Patron: Obenshain
Restitution; supervised probation. Provides that for any offense that occurs on or after July 1, 2017, if restitution is ordered at the time of sentencing, the court shall place the defendant on an indefinite term of supervised probation until all ordered restitution is paid in full; however, the term of supervised probation shall not exceed the period of a suspended sentence fixed by the court, or if no period of suspension was fixed, then the term of supervised probation shall not exceed the maximum period for which the defendant might originally have been sentenced. This bill is a recommendation of the Virginia State Crime Commission.
Patron: Obenshain
Land preservation tax credits; withholding tax of nonresident owners. Allows a pass-through entity to claim a land preservation tax credit against the taxes withheld on the Virginia source income of a nonresident owner of the entity. The use of such credit against the withholding tax by the pass-through entity would not be subject to the two percent transfer fee.
Patron: Vogel
Victims of domestic violence, etc.; firearms safety or training course. Provides that the Department of Criminal Justice Services may distribute funds from the Virginia Sexual and Domestic Violence Victim Fund to reimburse an entity that offers a firearms safety or training course or class approved by the Department free of charge to victims of domestic violence, sexual abuse, stalking, and family abuse. The bill also requires that, upon the issuance of a protective order, the petitioner for the order be provided with a list of such approved courses or classes.
Patron: Carrico
Public-Private Transportation Act of 1995. Changes the Transportation Public-Private Partnership Advisory Committee to the Transportation Public-Private Partnership Steering Committee and provides that the Deputy Secretary of Transportation on the Committee serves as the chairman of the Committee. The bill provides that the responsible public entity may grant approval for the development and/or operation of a transportation facility by a private entity if that entity can develop and/or operate the transportation facility for less cost than the Department of Transportation (VDOT) or the Department of Rail and Public Transportation (DRPT). The bill requires the chief executive officer of the responsible public entity to certify in writing to the Governor and the General Assembly that there has been no material change since the finding of public interest to the public contribution requested by the private entity does not exceed the maximum public contribution. The bill requires the responsible public entity, when such entity is VDOT or DRPT, to ensure competition through the procurement process and develop a public sector analysis of the cost for the responsible entity to develop and/or operate the transportation facility. The bill adds to the information required to be included in the finding of public interest a description of the benefits expected to be realized by the responsible public entity and a public sector analysis demonstrating that the private sector can deliver the project for less cost than the responsible public entity.
Patron: Carrico
Enterprise zone grants and tax credits; qualified real property improvement expenditures. Provides that an expenditure for an improvement to real property may qualify for a grant or tax credit regardless of whether it is capitalized or deducted as a business expense under federal Treasury Regulations.
Patron: Surovell
School supplies and hurricane preparedness sales tax holidays. Adds to the existing sales tax holiday for school supplies, clothing, and footwear an exemption for computers sold at $700 or less. The bill removes from the hurricane preparedness sales tax holiday the exemption for generators.
The bill extends the sunset dates for the school supplies and hurricane preparedness sales tax holidays from 2017 to 2022.
Patron: Surovell
Claims; Davey Reedy. Provides relief in the amount of $1,032,293 to Davey Reedy, who was incarcerated from 1988 until 2009 after being convicted of two counts of first degree murder and arson in the daytime. On December 21, 2015, Governor McAuliffe granted an absolute pardon to Mr. Reedy, finding that Mr. Reedy's convictions were not supported by the forensic evidence relied upon at trial. Mr. Reedy's relief would be paid as follows: (i) an initial lump sum of $206,459 to be paid within 60 days immediately following the execution of a release by Mr. Reedy from any present or future claims he may have and (ii) the sum of $825,834 to purchase an annuity before October 1, 2017, for the primary benefit of Mr. Reedy with the terms structured in his best interests. In addition, the bill entitles Mr. Reedy to receive up to $10,000 for tuition for career and technical training within the Virginia Community College System.
Patron: Carrico
Food donation tax credit. Allows restaurants that donate prepared food or meals to a nonprofit food bank to claim the food donation tax credit. Under current law, only farmers that donate food crops to a nonprofit food bank are eligible for the credit. Current law allows a maximum of $5,000 in credits to be issued per taxpayer per year and an aggregate maximum of $250,000 in credits to be issued by the Tax Commissioner per fiscal year.
Patron: Mason
RICO; computer crimes; penalties. Adds certain felony offenses contained in the Virginia Computer Crimes Act as qualifying offenses under the Virginia Racketeer Influenced and Corrupt Organization (RICO) Act. Such crimes include computer fraud, transmission of unsolicited commercial electronic mail, computer trespass, computer invasion of privacy, using a computer to gather identifying information, and theft of computer services.
Patron: Wagner
Geothermal heat pump property expenditure credit. Establishes a tax credit, for taxable years 2017 through 2021, for geothermal heat pump property expenditures at a residence in Virginia. The bill defines "geothermal heat pump property expenditure" as any expenditure for equipment that uses the ground or groundwater as a thermal energy source to heat a residence or as a thermal energy sink to cool a residence.
The credit would equal 25 percent of purchase or installation expenditures. An eligible individual taxpayer could claim a maximum of 50 percent of his tax liability or $2,500, whichever is less, and carry over unused credit for up to 10 years. In addition, a taxpayer could claim only 25 percent of the total cost of geothermal heat pump property at a single residence, up to a maximum of $10,000.
The bill authorizes the Department of Taxation to issue up to $10 million in credits each fiscal year.
Patron: Newman
Investment of Public Funds Act; investment of funds in the Virginia Investment Pool Trust Fund. Authorizes public officers, municipal corporations, and other political subdivisions to invest any or all of the moneys belonging to them or within their control, other than sinking funds, in the Virginia Investment Pool Trust Fund administered by the Virginia Local Government Finance Corporation, provided that such investments comply with the requirements of the Investment of Public Funds Act (§ 2.2-4500 et seq.) applicable to municipal corporations and other political subdivisions.
Patron: Stanley
Education Improvement Scholarships tax credit. Increases the Education Improvement Scholarships tax credit from 65 percent to 90 percent of the value of donations made to nonprofit scholarship foundations, beginning in taxable year 2018.
Patron: Stanley
Educational Improvement Scholarships tax credit; pre-kindergarten eligibility. Expands the educational improvement scholarships tax credit program by including as eligible scholarship recipients children enrolled in or attending nonpublic pre-kindergarten programs. The maximum annual scholarship that a child enrolled in or attending a nonpublic pre-kindergarten program will receive is the lesser of the child's actual educational expenses or the state share of the grant per child under the Virginia Preschool Initiative for the locality in which the child resides.
Under current law, tax credits are awarded to individuals and businesses making donations to nonprofit scholarship foundations using the donated funds to award scholarships to certain students in grades K-12 attending nonpublic schools. Eligible scholarship recipients are students in grades K-12 with a finalized individualized education program (IEP) in place or whose annual household income is not in excess of 300 percent of the federal poverty guidelines.
The bill defines an eligible pre-kindergarten child as a child who is (i) a resident of Virginia, (ii) an at-risk four-year-old unserved by Head Start programs, and (iii) enrolled in or attending a nonpublic pre-kindergarten program. In addition, the family of the child (a) cannot have annual household income in excess of 300 percent of the current poverty guidelines or 400 percent of such guidelines if an IEP has been written and finalized for the child, (b) must be homeless as defined in 42 U.S.C. § 11302, or (c) must include parents or guardians of the child who are school dropouts.
The bill defines a nonpublic pre-kindergarten program as a preschool program designed for child development and kindergarten preparation (1) that complies with nonpublic school accreditation requirements administered by the Virginia Council for Private Education (VCPE) or (2) that is participating in Virginia Quality (a partnership between the Virginia Early Childhood Foundation and the Office of Early Childhood Development of the Department of Social Services) with a current designation of at least Level 3 under such rating system. The bill includes several other curriculum and administrative requirements that must be met by a nonpublic pre-kindergarten program in order for children attending the program to be eligible to receive scholarships under the tax credit program. Under the bill, VCPE or the Virginia Early Childhood Foundation will certify nonpublic pre-kindergarten programs meeting such curriculum and administrative requirements.
Patron: Stanley
Education improvement scholarships tax credit; eligibility requirements and benefits for students with a disability. Expands the education improvement scholarships tax credit program by removing the requirement that a child with a disability be a student enrolled or recently enrolled in public school in order to be eligible. The bill reduces the penalty for failure to fully disburse all donations received from 200 percent to 100 percent of unused donations. The bill increases the scholarship amount available for an eligible child with a disability from 100 percent to 400 percent of the per-pupil amount distributed to the local school division as the state's share of the standards of quality costs.
Patron: Black
Concealed handgun permits. Allows any person who is otherwise eligible to obtain a concealed handgun permit to carry a concealed handgun without a permit anywhere he may lawfully carry a handgun openly within the Commonwealth.
Patron: Chafin
Restricted ammunition; use or attempted use in the commission of a felony; penalty. Removes the prohibition on use or attempted use of restricted firearm ammunition in any non-felony criminal offense. The bill expands the definition of restricted firearms ammunition to include "pinched tip" bullets and expands the exception to such definition to include certain ammunition with copper cores. The bill provides that if any ammunition has been approved by the federal Bureau of Alcohol, Tobacco, Firearms and Explosives for commercial sale, it is not restricted firearms ammunition.
Patron: Lucas
Motion picture production tax credit. Amends the motion picture production tax credit by allowing a 20% credit for a production for which 80% of the filming or production takes place in the Commonwealth at a federally designated Historically Underutilized Business Zone, at a federal landmark, or in a federal historic district. There would be no sunset for the credits that meet these criteria, and the credits would not be subject to the $6.5 million aggregate cap. The bill also clarifies that the Department of Taxation shall annually publish certain information about the credit regardless of the number of taxpayers that claim the credit.
Patron: Lucas
Firearms on school property. Adds public, private, or religious preschools and child day centers that are not operated at the residence of the provider or of any of the children to the list of schools where possessing a firearm on school property or on a school bus is prohibited. Under current law, the list of such schools only includes public, private, or religious elementary, middle, or high schools.
Patron: Black
Illegal voter registration; penalties. Provides that any person who intentionally (i) procures, assists, or induces another to register to vote or (ii) submits a voter registration application on behalf of another, knowing such applicant is not a citizen of the United States, is guilty of a Class 6 felony.
Patron: Wagner
Motor vehicle fuels sales tax in certain transportation districts; price floor. Places a floor on the 2.1 percent tax imposed on motor vehicle fuels sold in Northern Virginia and Hampton Roads by ensuring that the tax is not imposed on a sales price less than the statewide average sales price on February 20, 2013, which is the date used as a floor on the statewide motor vehicle fuels sales tax.
Patron: Edwards
Discharge of treasurer; legal pleadings. Provides that the attorney for a locality shall prepare and file any pleadings necessary in a proceeding to discharge the treasurer. If the locality does not have an attorney, or the attorney is unable to perform this task, the circuit court shall assign legal counsel. The cost of such counsel shall be paid for in the same manner as counsel hired to defend a constitutional officer who is a defendant in a civil case.
Patron: Chafin
Coal tax credits. Reinstates the Virginia coal employment and production incentive tax credit. The credit, which expired on July 1, 2016, could be earned on and after January 1, 2017, but before January 1, 2022. The bill limits the aggregate amount of credits that may be allocated or claimed for the coal employment and production incentive tax credit in each fiscal year to $7.3 million. An electricity generator must file an application with the Department of Taxation each year to determine the amount of credits that it may claim or allocate, including credits earned in prior taxable years. If the total amount of credits earned in a taxable year exceeds $7.3 million, the Department of Taxation shall apportion the credits on a pro rata basis. The bill also extends the sunset date of the coalfield employment enhancement tax credit through taxable years beginning before January 1, 2022.
Patron: Howell
Claims; Keith Allen Harward. Provides relief in the amount of $1,548,439 to Keith Allen Harward, who was incarcerated from 1983 until 2016 after being convicted of first degree murder. In 2016 he was granted a Writ of Actual Innocence by the Supreme Court of Virginia based upon DNA evidence that excluded Mr. Harward as the perpetrator of the crime. Mr. Harward's relief would be paid as follows: (i) an initial lump sum of $309,688 to be paid within 60 days immediately following the execution of a release by Mr. Harward from any present or future claims he may have and (ii) the sum of $1,238,751 to purchase an annuity before October 1, 2017, for the primary benefit of Mr. Harward with the terms structured in his best interests. In addition, the bill entitles Mr. Harward to receive up to $10,000 for tuition for career and technical training within the Virginia Community College System.
Patron: Sturtevant
Expiration of certain tax credits. Adds a sunset date of January 1, 2022, to all existing tax credits that do not currently have a sunset date.
Patron: Obenshain
Income-producing realty; income data. Authorizes the owner of certain income-producing realty to submit documents other than statements of income and expenses to a real estate assessor, board of assessors, or department of real estate assessments for purposes of valuation of the property. The bill specifies that such other documents include appraisals, tax returns that demonstrate the income generated by the property, or other documents relevant to the valuation of the property.
Patron: Lewis
Dependent care tax credit for qualified teachers. Creates a tax credit for the household and dependent care expenses of teachers who teach at public elementary or secondary schools in the Commonwealth at which at least 40% of the students qualify for free or reduced lunch. The credit would be equal to the federal household and dependent care tax credit and would be in addition to the state income tax deduction for such expenses. The total amount of credits available would be capped at $1 million per year. The credit would be available for taxable years beginning on and after January 1, 2017, but before January 1, 2022.
Patron: Sturtevant
Certain tax credits; aggregate caps. Reduces the total aggregate caps of the historic rehabilitation tax credit, the research and development expenses tax credit, the major research and development expenses tax credit, and the land preservation tax credit over a period of 10 years, so that no credits are available for any of the credits beginning in 2027.
Patron: Norment
County food and beverage tax; York County. Authorizes York County to impose a food and beverage tax at a rate of up to eight percent. The Board of Supervisors would be required to hold a public hearing and adopt an ordinance implementing the tax by a unanimous vote, but would not be required to hold a referendum.
Patron: Vogel
Individual income tax credit; return of budget surplus. Requires several actions relating to Virginia taxable income if a general fund surplus is recorded in a fiscal year.
First, the bill establishes a refundable individual income tax credit that is a portion of the general fund surplus for the corresponding fiscal year. If $50 million or more in general fund surplus remains after assignments of the surplus for the Revenue Stabilization Fund, the Virginia Water Quality Improvement Fund, the Transportation Trust Fund, and other mandatory assignments, then a refundable income tax credit would be allowed for the corresponding taxable year equal to the remaining surplus divided by the number of individual income tax returns filed for the most recent taxable year. If less than $50 million in general fund surplus remains after such mandatory assignments, no tax credit would be available and the remaining surplus would be assigned by the Comptroller for nonrecurring expenditures. The credit could be claimed only by those individuals who were required under Virginia law to file an individual income tax return and filed such return.
Second, if actual general fund revenues exceed the official general fund forecast by at least $500 million in a fiscal year, the income tax rate for Virginia taxable income in excess of $17,000 shall be lowered by one-quarter of one percent for the subsequent taxable year, until all income in excess of $5,000 is taxed at a rate of five percent.
Finally, if actual general fund revenues exceed the official general fund forecast by at least $50 million in a fiscal year, the corporate income tax rate shall be lowered by one percent for the subsequent taxable year.
Patron: Dunnavant
Medicaid Supplemental Rate Fund. Creates the Medicaid Supplemental Rate Fund (the Fund) as a subfund of the Virginia Health Care Fund. Moneys in the Fund will be used to raise base Medicaid reimbursement rates for hospitals and health care providers in the Commonwealth. The bill will require nonprofit hospitals with over $300 million in annual revenues to pay state and local sales and use taxes, and such sales tax revenues will be deposited into the Fund. Nonprofit hospitals are currently exempt from paying state and local sales and use tax.
Patron: Hanger
Tax credits for worker retraining and telework expenses. Extends from taxable years prior to January 1, 2018, to taxable years prior to January 1, 2022, the sunset date for the worker retraining tax credit and from taxable years prior to January 1, 2017, to taxable years prior to January 1, 2022, the sunset date for the telework expenses tax credit.