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ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2021 SPECIAL SESSION I
Chair: Janet D. Howell
Clerk: Michael Jackson
Staff: Connor Garstka
Date of Meeting: February 16, 2021
Time and Place: 9 AM/SR West Science Museum/ Public can register @ GA website
https://virginia-senate.granicus.com/ViewPublisher.php?view_id=3
Patron: Wilt
Tax credit; agricultural best management practices. Creates an enhanced individual and corporate income tax credit beginning in taxable year 2021 for the implementation of certain agricultural best management practices by the taxpayer that are required as part of a certified resource management plan. The enhanced tax credit is equal to 50 percent of the first $100,000 expended in implementing certain agricultural best management practices, and each amount shall be consistent with the rate offered for each eligible practice under the Virginia Agricultural Best Management Practices Cost-Share Program. The bill retains a tax credit for 25 percent of expenses made for all other agricultural best management practices that are not eligible for the enhanced credit rate, but increases the maximum amount of expenses to which one can apply the 25 percent credit from $70,000 to $100,000. A taxpayer may not claim credit for the same practice in the same management area under both the 25 percent and enhanced 50 percent credits. The aggregate per taxpayer amount of credit claimed shall not exceed $75,000. The total combined amount of credits shall not exceed $2 million annually.
A BILL to amend and reenact §§ 58.1-339.3 and 58.1-439.5 of the Code of Virginia, relating to tax credit; agricultural best management practices.21103947D
Patron: Walker
Tangible personal property taxes; classification of certain motor vehicles, trailers, and semitrailers. Provides that the separate class of property for rate purposes that includes motor vehicles, trailers, and semitrailers with a gross vehicle weight of 10,000 pounds or more used by a motor carrier engaged in interstate commerce on a for-hire basis shall also include such vehicles used to transport passengers. Under current law, this class of property only includes such vehicles if they are used to transport property.
A BILL to amend and reenact § 58.1-3506 of the Code of Virginia, relating to tangible personal property taxes; classification of certain motor vehicles, trailers, and semitrailers.21100876D
Patron: Ward
Board of Education; temporary extension of certain licenses. Requires the Board of Education to grant a two-year extension of the license of any individual licensed by the Board whose license expires on June 30, 2021, in order to provide the individual with sufficient additional time to complete the requirements for licensure.
A BILL to require the Board of Education to temporarily extend certain teachers' licenses.21101678D
Patron: Walker
Special license plates; Virginia National Guard retirees. Removes the fee for the issuance of a special license plate for retired members of the Virginia National Guard. Currently, such special license plates cost the same as the prescribed cost for a typical Virginia license plate.
A BILL to amend and reenact § 46.2-746.5 of the Code of Virginia, relating to special license plates; Virginia National Guard retirees.21100745D
Patron: Torian
Budget Bill. Amends Chapter 56 of the 2020 Special Session I Acts of Assembly.
A BILL to amend and reenact Chapter 1289 of the 2020 Acts of Assembly, as amended by Chapter 56 of the 2020 Acts of Assembly, Special Session I, which appropriated funds for the 2020-22 Biennium and provided a portion of revenues for the two years ending, respectively, on the thirtieth day of June, 2021, and the thirtieth day of June, 2022.21102289D
Patron: Hudson
Fines and costs; accrual of interest; deferral or installment payment agreements. Provides that no interest shall accrue on any fine or costs imposed in a criminal case or in a case involving a traffic infraction (i) for a period of 180 days following the date of the final judgment imposing such fine or costs; (ii) during any period the defendant is incarcerated; and (iii) for a period of 180 days following the date of the defendant's release from incarceration if the sentence includes an active term of incarceration. Current law prohibits interest from accruing on such fines or costs for a period of 40 days from the date of the final judgement imposing such fine or costs or during any period the defendant is incarcerated.
The bill also removes the requirement that a defendant be unable to make payment of a fine, restitution, forfeiture, or penalty and costs within 30 days of sentencing in order to be eligible to enter into a deferred or installment payment agreement and allows any defendant to enter such payment agreements. The bill provides that no fee shall be assessed in connection with a defendant's participation in a deferred or installment payment agreement and removes the requirement that a defendant make a down payment upon entering a deferred, modified deferred, or installment payment agreement.
A BILL to amend and reenact §§ 19.2-353.5 through 19.2-355 of the Code of Virginia, relating to fines and costs; accrual of interest; deferral or installment payment agreements.21102438D
Patron: Hudson
Sunset of coal tax credits. Sunsets the Coal Employment and Production Incentive Tax Credit and Coalfield Employment Enhancement Tax Credit after tax year 2021 and prohibits the allocation of such credits on and after January 1, 2022. The bill provides that if credits were earned prior to January 1, 2022, the credit holder may claim the credits in subsequent tax years pursuant to the applicable carryover requirements of current law; however, such credit holders would be limited to claiming $1 million in carryover credits per taxable year.
A BILL to amend and reenact §§ 58.1-433.1, 58.1-439.2, and 58.1-2626.1 of the Code of Virginia, relating to sunset of coal tax credits.21103740D
Patron: Mugler
Research and development tax credits. Provides that the research and development expenses tax credit and the major research and development expenses tax credit shall be available against the bank franchise tax for taxable years beginning on and after January 1, 2021. Under current law, the credits are available only against the individual and corporate income tax.
A BILL to amend and reenact §§ 58.1-439.12:08 and 58.1-439.12:11 of the Code of Virginia, relating to research and development tax credits.21101909D
Patron: Watts
Conformity of the Commonwealth's taxation system with the Internal Revenue Code; emergency. Advances Virginia's date of conformity with the Internal Revenue Code from December 31, 2019, to December 31, 2020. The bill adds exceptions to such conformity for suspension of the overall limitation on itemized deductions and the reduction in the medical expense deduction floor for taxable year 2017 and taxable years on and after January 1, 2019, and for the provisions of the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) related to the net operating loss limitation and carryback, a loss limitation applicable to taxpayers other than corporations, and the limitation on business interest. The bill also includes an individual income tax deduction in taxable year 2020 for business expenses funded with forgiven Paycheck Protection Program loans up to $25,000 and an individual income tax subtraction in taxable year 2020 for up to $25,000 in Rebuild Virginia grants.
A BILL to amend and reenact §§ 58.1-301, 58.1-322.02, and 58.1-322.03 of the Code of Virginia, relating to conformity of the Commonwealth's taxation system with the Internal Revenue Code.21104437D
Patron: Gooditis
Licensed certified midwives; licensure; practice. Defines "practice of licensed certified midwifery," directs the Boards of Medicine and Nursing to establish criteria for the licensure and renewal of a license as a certified midwife, and requires licensed certified midwives to practice in consultation with a licensed physician in accordance with a practice agreement. The bill also directs the Department of Health Professions to convene a workgroup to study the licensure and regulation of certified nurse midwives, certified midwives, and certified professional midwives to determine the appropriate licensing entity for such professionals. The Department shall report its findings and conclusions to the Governor and the General Assembly by November 1, 2021.
A BILL to amend and reenact § 54.1-2900 of the Code of Virginia and to amend the Code of Virginia by adding a section numbered 54.1-2957.04, relating to licensed certified midwives; licensure; practice.21102337D
Patron: Carr
Administration of blighted and derelict properties in certain localities. Modifies the definition of "qualifying locality" to include any locality with a score of 100 or higher on the fiscal stress index, as published by the Department of Housing and Community Development in July 2020. Under current law, a qualifying locality is one with a score of 107 or higher on the fiscal stress index, as published by the Department using revised data for 2017. Qualifying localities are able to (i) classify blighted and derelict properties as a separate class of taxable property and assess such property at a higher rate and (ii) sell delinquent tax lands six months after the locality has incurred abatement costs for buildings that have been condemned, constitute a nuisance, are a derelict building, or are declared to be blighted. The bill adds qualifying localities to the list of localities that have different requirements for having a special commissioner appointed to convey tax-delinquent real estate to the locality in lieu of a public sale at auction.
A BILL to amend and reenact §§ 58.1-3221.6 and 58.1-3970.1 of the Code of Virginia, relating to administration of blighted and derelict properties in certain localities.21102356D
Patron: Reid
Electric vehicle rebate program; creation and funding; report. Creates a rebate program for the purchase or lease of new and used electric vehicles, to be administered by the Department of Mines, Minerals and Energy. A purchaser or lessee of a new or used electric vehicle would receive a $2,500 rebate at the time of purchase, and a purchaser or lessee with an annual household income that does not exceed 300 percent of the federal poverty level would be entitled to an additional $2,000 rebate for a new electric vehicle and $500 for a used electric vehicle beginning in taxable year 2022. The bill also establishes an Electric Vehicle Rebate Advisory Council to oversee the Electric Vehicle Rebate Program and to make recommendations regarding its implementation. The Director of the Department of Mines, Minerals and Energy is required to report annually to the Governor and the General Assembly regarding the Program. The program expires on January 1, 2027.
A BILL to amend the Code of Virginia by adding in Title 67 a chapter numbered 18, consisting of sections numbered 67-1800 through 67-1806, relating to electric vehicle rebate program; creation and funding; report.21104242D
Patron: Bulova
George Mason University; management agreement. Provides a management agreement between the Commonwealth and George Mason University pursuant to the Restructured Higher Education Financial and Administrative Operations Act (§ 23.1-1000 et seq.).
A BILL providing a management agreement between the Commonwealth and George Mason University pursuant to the Restructured Higher Education Financial and Administrative Operations Act (§ 23.1-1000 et seq.).21101036D
Patron: Murphy
Tax Commissioner; waiver of accrual of interest in the event that the Governor declares a state of emergency. Authorizes the Tax Commissioner to waive interest for any class of taxpayers when he finds that imposing interest has caused, or would cause, undue hardship to such class of taxpayers because of a natural disaster or other reason. The bill allows the Tax Commissioner to grant such waiver only if the Governor declares a state of emergency in the Commonwealth with respect to such natural disaster or other reason.
A BILL to amend and reenact § 58.1-112 of the Code of Virginia, relating to authorizing Tax Commissioner to waive accrual of interest in the event that the Governor declares a state of emergency.21102162D
Patron: Heretick
Tax exemptions for energy storage systems. Declares that energy storage systems are included in the definition of certified pollution control equipment and facilities, making energy storage systems exempt from state and local taxation. The bill defines "energy storage system" as equipment, facilities, or devices that are capable of absorbing energy, storing it for a period of time, and redelivering that energy after it has been stored. The tax exemption applies only to certain projects with alternating current (AC) storage capacity of more than five megawatts and less than 150 megawatts.
The bill also allows localities to assess a revenue share of up to $1400 per megawatt on energy storage systems. The bill provides that on July 1, 2026, and every five years thereafter, the maximum amount of the revenue share that a locality may impose on energy storage systems as well as certain solar energy projects shall be increased by 10 percent. No increase may be made to any revenue share imposed by a locality on a solar energy project or energy storage systems for which an application has been filed with the locality and such application has been approved prior to January 1, 2021. The bill defines energy storage systems as electric suppliers whose property shall be assessed by the State Corporation Commission.
A BILL to amend and reenact §§ 58.1-2600, 58.1-2628, 58.1-2636, and 58.1-3660, relating to tax exemptions for energy storage systems.21103350D
Patron: Coyner
Delinquent returns; enforcement; when approval required. Requires the Department of Taxation to request taxpayers who have failed to file tax returns when due to prepare and file such returns except where there is an indication that the taxpayer willfully failed to file the required returns or if there is an indication of fraud. All delinquent returns submitted by the taxpayer shall be enforced pursuant to factors outlined in the bill and through delinquency procedures for not more than six years of the taxpayer's returns. The approval of a manager designated by the Commissioner is required if the enforcement activity exceeds the six-year period.
A BILL to amend the Code of Virginia by adding a section numbered 58.1-1802.2, relating to delinquent returns; enforcement; when approval required.21102686D
Patron: Coyner
Online portal for tax practitioners analysis. Directs the Department of Taxation to analyze the prospect of establishing an online portal allowing access to taxpayer information for tax practitioners who possess a valid Power of Attorney and Declaration of Representative form for each client for whom such tax practitioner seeks to access such taxpayer information. The Department shall examine similar systems from the Internal Revenue Service or other states and also analyze cybersecurity concerns in such systems. The bill requires a report to the General Assembly no later than January 1, 2021.
A BILL to direct the Department of Taxation to analyze the prospect of establishing an online portal for tax practitioners.21103294D
Patron: Keam
Electric Vehicle Grant Fund and Program; creation; workgroup report. Establishes the Electric Vehicle Grant Fund and Program for the purpose of (i) awarding grants on a competitive basis to public school divisions for (a) assisting with costs of replacing diesel school buses with electric school buses; (b) the implementation of recharging infrastructure or other infrastructure needed to charge or maintain such electric school buses; and (c) workforce development and training to support the maintenance, charging, and operation of such electric school buses and (ii) projects by public, private, and non-profit Virginia entities to assist with replacing diesel-fueled vehicles and machinery with electric vehicles. No allocation of funds shall be made to the Fund or the Program unless federal or nonstate funds are available to cover the entire cost of such allocation. The bill contains provisions relating to grant applications, priority, awards, and uses. The Department of Environmental Quality shall convene a stakeholder workgroup to develop recommendations for establishing and administering the Fund and Program and shall report the workgroup findings to the General Assembly.
A BILL to amend the Code of Virginia by adding in Article 1 of Chapter 13 of Title 10.1 a section numbered 10.1-1322.5, relating to Virginia Electric Vehicle Grant Fund and Program; creation; work group report.21104239D
Patron: Lopez
Public institutions of higher education; certain students; financial assistance programs. Provides that students who meet the criteria to be deemed eligible for in-state tuition regardless of their citizenship or immigration status shall be afforded the same educational benefits, including financial assistance programs administered by the State Council of Higher Education for Virginia, the State Board for Community Colleges, or a public institution of higher education, as any other individual who is eligible for in-state tuition. The bill has a delayed effective date of August 1, 2022, and directs the State Council of Higher Education for Virginia, in coordination with institutions of higher education in the Commonwealth, to promulgate regulations to implement the provisions of the bill.
A BILL to amend and reenact § 23.1-506 of the Code of Virginia and to amend the Code of Virginia by adding a section numbered 23.1-505.1, relating to the State Council of Higher Education for Virginia; eligibility for in-state tuition.21103245D
Patron: Guzman
Identification privilege cards; fee; confidentiality; penalties. Authorizes the Department of Motor Vehicles to issue identification privilege cards to applicants who hold a citizenship or legal presence status that is eligible for a special identification card or a limited-duration special identification card and have reported income from Virginia sources or been claimed as a dependent on an individual tax return filed with the Commonwealth in the preceding 12 months. The bill provides that identification privilege cards shall be treated as special identification cards unless otherwise provided in the Code of Virginia. The bill limits the release of certain information stored by the Department. The bill has a delayed effective date of January 1, 2022.
A BILL to amend and reenact §§ 24.2-411.3, 24.2-643, 46.2-203.2, 46.2-216.1, 46.2-323.01, 46.2-323.1, 46.2-346, 46.2-600.1, and 58.1-3 of the Code of Virginia and to amend the Code of Virginia by adding in Article 7 of Chapter 3 of Title 46.2 a section numbered 46.2-345.3, relating to identification privilege cards; fee; confidentiality; penalties.21102728D
Patron: Torian
VirginiaSaves Program; establishment. Directs the governing board of the Virginia College Savings Plan (the Board) to establish an automatic enrollment payroll deduction individual retirement account (IRA) retirement savings program, to be known as the VirginiaSaves Program (the Program). The Board shall administer the Program and develop requirements, procedures, and guidelines for the Program, including default contribution rates, procedures for enrollment and withdrawal, and procedures for noncompliance. Moneys in the Program shall be invested in a manner deemed appropriate by the Board.
Participation in the Program is mandatory for eligible employers, defined in the bill as self-employed individuals, sole proprietors, and nongovernmental employers having five or more employees that do not offer a qualified retirement plan to their employees. Each eligible employee, defined generally as an individual employed by an eligible employer, shall be enrolled in the Program unless the employee elects not to participate in the Program.
The bill contains provisions limiting the liability of the Board, the Plan, and the Commonwealth or any of its political subdivisions for obligations associated with the Program. The Commonwealth shall have no duty or liability to any party for the payment of any retirement savings benefits accrued by any individual under the Program. Participating employers shall not (i) have any liability for an employee's decision to participate in or opt out of the Plan, (ii) be a fiduciary over the Program, or (iii) have any liability or responsibility related to the operation of the Program. The bill also adds a requirement that at least one member of the Board have expertise in the management and administration of private defined contribution retirement plans.
The Program shall be established, and enrollment shall begin, no later than July 1, 2023.
A BILL to amend and reenact § 23.1-701 of the Code of Virginia and to amend the Code of Virginia by adding in Title 2.2 a chapter numbered 27.1, consisting of sections numbered 2.2-2744 through 2.2-2756, relating to VirginiaSaves Program; establishment.21103389D
Patron: Torian
Capital outlay plan. Updates the six-year capital outlay plan for projects to be funded entirely or partially from general fund-supported resources.
A BILL to create a six-year capital outlay plan for projects to be funded entirely or partially from general fund–supported resources and to repeal Chapter 1134 of the Acts of Assembly of 2020.21102191D
Patron: Torian
Bonds for public institutions of higher learning; emergency. Authorizes issuance of bonds in an amount up to $34,136,000 for revenue-producing capital projects at Virginia Polytechnic Institute and State University. The bill contains an emergency clause.
A BILL to authorize the issuance of bonds, in an amount up to $34,136,000 plus financing costs, pursuant to Article X, Section 9 (c) of the Constitution of Virginia, for paying costs of acquiring, constructing and equipping revenue-producing capital projects at institutions of higher learning of the Commonwealth; to authorize the Treasury Board, by and with the consent of the Governor, to fix the details of such bonds, to provide for the sale of such bonds, and to issue notes to borrow money in anticipation of the issuance of the bonds; to provide for the pledge of the net revenues of such capital projects and the full faith, credit and taxing power of the Commonwealth for the payment of such bonds; to provide that the interest income on such bonds and notes shall be exempt from all taxation by the Commonwealth and any political subdivision thereof; emergency.21102186D
EMERGENCY
Patron: Torian
Refunding bonds; emergency. Alters the principal and interest requirements, maturity date, and allowable discount for previously issued refunding bonds. The bill contains an emergency clause and an expiration date of June 30, 2023.
A BILL to amend and reenact §§ 2 and 4 of the first enactment of Chapter 265 and §§ 2 and 4 of the first enactment of Chapter 408 of the Acts of Assembly of 1992, relating to the issuance of Commonwealth of Virginia Article X, Section 9 (c) Refunding Bonds, subject to the provisions of Article X, Sections 9 (a) and 9 (c) of the Constitution of Virginia; emergency.21102176D
EMERGENCY
Patron: Mundon King
Virginia Retirement System; technical amendments. Makes technical amendments to provisions of the Code of Virginia relating to the Virginia Retirement System to reflect recent changes to federal law and conform terminology to federal law.
A BILL to amend and reenact §§ 51.1-124.3, 51.1-157, 51.1-168, 51.1-301, and 51.1-308 of the Code of Virginia, relating to Virginia Retirement System; technical amendments.21100855D
Patron: Byron
Sales tax; exemption for personal protective equipment; emergency. Establishes a retail sales and use tax exemption for personal protective equipment, defined in the bill. The exemption would be available to any business that has in place a COVID-19 safety protocol that complies with the Emergency Temporary Standard promulgated by the Virginia Department of Labor and Industry and that meets other criteria. The exemption would sunset one day after the first day following the expiration of the last executive order issued by the Governor related to the COVID-19 pandemic and the termination of the COVID-19 Emergency Temporary Standard and any permanent COVID-19 regulations adopted by the Virginia Safety and Health Codes Board. The bill contains an emergency clause.
A BILL to amend the Code of Virginia by adding a section numbered 58.1-609.14, relating to sales tax; exemption for personal protective equipment; emergency.21102420D
EMERGENCY
Patron: Leftwich
Communicating threats of death or bodily injury to a person with intent to intimidate; penalties. Provides that any person 18 years of age or older who communicates a threat in writing, including an electronically transmitted communication producing a visual or electronic message, to another to kill or to do serious bodily injury to any other person and makes such threat with the intent to (i) intimidate a civilian population at large; (ii) influence the conduct or activities of a government, including the government of the United States, a state, or a locality, through intimidation; or (iii) compel the emergency evacuation, or avoidance, of any place of assembly, any building or other structure, or any means of mass transportation is guilty of a Class 5 felony. The bill provides that any person younger than 18 years of age who commits such offense is guilty of a Class 1 misdemeanor.
A BILL to amend and reenact § 18.2-60 of the Code of Virginia, relating to communicating threats of death or bodily injury to a person with intent to intimidate; penalty.21104392D
Patron: Filler-Corn
Get Skilled, Get a Job, Give Back (G3) Fund and Program established. Establishes the Get Skilled, Get a Job, Give Back (G3) Fund and requires the Virginia Community College System to establish the G3 Program for the purpose of providing financial assistance from the Fund to certain low-income and middle-income Virginia students who are enrolled in an educational program at an associate-degree-granting public institution of higher education that leads to an occupation in a certain high-demand field. The bill contains provisions for student eligibility, financial assistance award amounts, and data reporting.
A BILL to amend the Code of Virginia by adding a section numbered 23.1-2911.2, relating to the establishment of the Get Skilled, Get a Job, Give Back (G3) Fund and Program.21102671D
Patron: Filler-Corn
Child Care Assistance Program; emergency. Provides that regulations governing the Child Care Subsidy Program (the Program) shall be amended to provide that (i) a family shall be eligible for assistance through the Program if the family's income does not exceed 85 percent of the state median income, the family includes at least one child who is five years of age or younger and has not yet started kindergarten, and the family meets all other income and eligibility requirements of the Program and (ii) job search activities shall be considered eligible activities for the purposes of the Program. The bill provides that a family determined to be eligible for assistance through the Program shall be eligible to receive assistance for a period of 12 months or until the family's household income exceeds 85 percent of the state median income, whichever occurs sooner. The Department of Social Services shall administer the program, as amended by the bill, in cooperation with the Department of Education. The bill contains an emergency clause and provides that the provisions of the bill shall be applicable to applications for assistance through the Program received prior to August 1, 2021.
A BILL to temporarily expand the Child Care Subsidy Program to provide financial assistance for child care to families in need during the public health emergency; emergency.21103864D
EMERGENCY
Patron: Wyatt
Special license plates; member of the Virginia National Guard. Removes the fee for the issuance of special license plates to a member of the Virginia National Guard. Current law provides that such special license plates are issued at half the prescribed cost of state license plates. The bill does not change the fee for personalized special license plates.
A BILL to amend and reenact § 46.2-744 of the Code of Virginia, relating to special license plates; member of the Virginia National Guard.21102559D
Patron: Mullin
Abolition of the death penalty. Abolishes the death penalty, including for those persons currently under a death sentence. The bill incorporates HB 1779.
A BILL to amend and reenact §§ 2.2-3705.7, 8.01-195.10, 8.01-654, 17.1-310, 17.1-406, 18.2-8, 18.2-10, 18.2-18, 18.2-19, 18.2-22, 18.2-25, 18.2-26, 18.2-30, 18.2-31, 18.2-32, 18.2-251.01, 19.2-11.01, 19.2-71, 19.2-76.1, 19.2-100, 19.2-102, 19.2-120, 19.2-152.2, 19.2-157, 19.2-159, 19.2-163, 19.2-163.01, 19.2-163.4:1, 19.2-169.3, 19.2-175, 19.2-217.1, 19.2-247, 19.2-270.4:1, 19.2-295.3, as it is currently effective and as it shall become effective, 19.2-299, 19.2-299.1, 19.2-311, 19.2-319, 19.2-321.2, 19.2-327.1, 19.2-327.3, 19.2-327.11, 19.2-389.1, 19.2-389.3, 19.2-400, 53.1-204, 53.1-229, and 54.1-3307 of the Code of Virginia and to repeal §§ 8.01-654.1, 8.01-654.2, 17.1-313, and 18.2-17, Article 4.1 (§§ 19.2-163.7 and 19.2-163.8) of Chapter 10 of Title 19.2, Article 4.1 (§§ 19.2-264.2 through 19.2-264.5) of Chapter 15 of Title 19.2, § 53.1-230, and Chapter 13 (§§ 53.1-232 through 53.1-236) of Title 53.1 of the Code of Virginia, relating to abolition of the death penalty.21104346D
Patron: Morefield
Sales and use tax exemption for data centers. Reduces to four new jobs, for purposes of qualifying for the sales and use tax exemption for data centers, the job creation requirement for a data center in a distressed locality. Under current law, such data centers must create at least 25 new jobs. The bill lowers the amount of investment needed to qualify for the exemption from $150 million to $1.9 million for data centers that qualify for the reduced jobs requirement. The bill also redefines what criteria are used to identify a distressed locality such that a locality qualifies as distressed if it has an unemployment rate that is greater than the statewide unemployment rate and it also has a poverty rate that exceeds the statewide poverty rate. The bill requires all data centers claiming the exemption to submit an annual report detailing certain information to the Virginia Economic Development Partnership Authority (the Authority). Finally, the requires the Department of Taxation (the Department), in collaboration with the Authority to publish a biennial report on the exemption. Such report by the Department shall not include any unaggregated or other information that could be used to identify a business or individual.
A BILL to amend and reenact § 58.1-609.3 of the Code of Virginia, relating to sales and use tax exemption for data centers.21104034D
Patron: Wiley
Income tax; subtraction for low-income military veterans with a permanent service-connected disability. Provides an income tax subtraction for the military retirement income received by a veteran who has been rated with a 100 percent service-connected, permanent, and total disability for taxable years on and after January 1, 2021. The bill provides that the subtraction is available only to those taxpayers whose federal adjusted gross income is not greater than 150 percent of the federal poverty level for a four-person household.
A BILL to amend and reenact § 58.1-322.02 of the Code of Virginia, relating to income tax; subtraction for low-income military veterans with a permanent service-connected disability.21103580D