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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.
2023 SESSION
Co-Chair: Janet D. Howell - Co-Chair: George L. Barker
Clerk: G. Conway, B. Khan, C. Dunn
Staff: Stephen Kinderman
Date of Meeting: February 14, 2023
Time and Place: 9:00 a.m. Shared Committee Room
Updated to include HB2132
Patron: Head
Executive branch agencies; posting of regulations. Requires all executive branch agencies to post on the Virginia Regulatory Town Hall at each stage of the regulatory process any agency action that is subject to certain provisions of the Virginia Register Act (§ 2.2-4100 et seq.).
A BILL to amend and reenact § 2.2-4002 of the Code of Virginia, relating to executive branch agencies; posting of regulations.23104405D
Patron: Fowler
State parks; Virginia National Guard Passport established; free entry and parking. Directs the Department of Conservation and Recreation to establish a Virginia National Guard Passport that authorizes a member of the Virginia National Guard to enter state parks without paying a parking or admission fee.
A BILL to amend the Code of Virginia by adding a section numbered 10.1-202.3, relating to state parks; Virginia National Guard Passport established; free entry and parking.23100822D
Patron: Knight
Budget Bill. Amends Chapter 2 of the 2022 Acts of Assembly, Special Session I
A BILL for all amendments to Chapter 2 of the 2022 Acts of Assembly, Special Session I, which appropriated funds for the 2022-24 Biennium, and to provide a portion of revenues for the two years ending, respectively, on the thirtieth day of June, 2023, and the thirtieth day of June, 2024, submitted by the Governor of Virginia to the presiding officer of each house of the General Assembly of Virginia in accordance with the provisions of § 2.2-1509, Code of Virginia, and a Bill to amend and reenact §§ 58.1-301, 58.1-320, 58.1-322.02, 58.1-322.03, 58.1-400, 58.1-402, and 58.1-609.2 of the Code of Virginia.23103491D
Patron: Ware
Tax on cigars. Modifies the statutory tax rate imposed on selling or distributing cigars by a distributor or remote retail seller by setting such rate at 10 percent of the manufacturer's sales price or $0.30 per cigar, whichever is less. Under current law, the effective rate is 20 percent of the manufacturer's sales price due to language in the Appropriation Act which doubles the statutory rate.
A BILL to amend and reenact §§ 58.1-1021.01 and 58.1-1021.02 of the Code of Virginia, relating to tax on cigars.23104572D
Patron: Anderson
Oyster shell recycling tax credit. Creates a nonrefundable tax credit for taxable years 2023 through 2027 for a taxpayer engaged in the donation of oyster shells for use in oyster restoration projects. The bill specifies that, in order to qualify for the credit, a taxpayer must donate the oyster shells to a nonprofit entity engaged in oyster restoration activities. A taxpayer who qualifies for the credit created by the bill will be allowed a credit of $4.00 per bushel of oyster shells, not to exceed $1,500 per taxpayer in a taxable year and subject to an aggregate annual cap of $250,000.
A BILL to amend the Code of Virginia by adding in Article 13 of Chapter 3 of Title 58.1 a section numbered 58.1-439.12:13, relating to oyster shell recycling tax credit.23101913D
Patron: Orrock
Minimum staffing standards for certified nursing facilities; administrative sanctions. Sets nursing staffing requirements for certified nursing facilities, imposes administrative sanctions on a certified nursing facility if it does not comply with the staffing requirements, and provides for exemptions to the administrative sanctions under certain circumstances. The bill has a delayed effective date of July 1, 2025.
A BILL to amend and reenact §§ 32.1-27.1 and 32.1-127 of the Code of Virginia and to amend the Code of Virginia by adding a section numbered 32.1-27.2, relating to minimum staffing standards for certified nursing facilities; administrative sanctions.23105312D
Patron: Watts
Real property tax; exemption for disabled veterans and surviving spouses. Provides that a person who is eligible for the real property tax exemption for certain disabled veterans and surviving spouses is entitled to a refund, retroactive to his date of eligibility, of taxes paid during the period of exemption, excluding interest or penalties. Under the bill, the refund is exempt from the statute of limitations for applications for correction of an assessment.
A BILL to amend and reenact §§ 58.1-3219.5, 58.1-3219.9, and 58.1-3980 of the Code of Virginia, relating to real property tax; exemption for disabled veterans and surviving spouses.23101709D
Patron: Ware
Taxation of corporations; apportionment; Internet root infrastructure providers. Provides that sales of services by Internet root infrastructure providers, defined in the bill, are deemed to be in the Commonwealth for corporate income tax purposes if they are derived from sales transactions with a customer or client who receives the benefit of the services in the Commonwealth.
A BILL to amend and reenact § 58.1-416 of the Code of Virginia and to amend the Code of Virginia by adding a section numbered 58.1-422.5, relating to taxation of corporations; Internet root infrastructure providers.23106036D
Patron: Adams, D.M.
State plan for medical assistance services; durable medical equipment; complex rehabilitation technology. Directs the Board of Medical Assistance Services (the Board) to amend the state plan for medical assistance services to include a provision for payment of medical assistance for the initial purchase or replacement of complex rehabilitative technology manual and power wheelchair bases and related accessories. The bill directs the Board to adopt emergency regulations to implement the provisions of the bill.
A BILL to amend and reenact § 32.1-325, as it is currently effective and as it shall become effective, of the Code of Virginia, relating to state plan for medical assistance services; durable medical equipment; complex rehabilitation technology.23103065D
Patron: Davis
Office of Data Governance and Analytics; Chief Data Officer. Amends the sunset provision enacted in 2021 that created the Office of Data Governance and Analytics and the position of Chief Data Officer within the Office of the Secretary of Administration by extending the expiration date to July 1, 2024. The provision is currently scheduled to expire on July 1, 2023.
A BILL to amend and reenact the third enactment of Chapter 314 of the Acts of Assembly of 2021, Special Session I, relating to the Office of Data Governance and Analytics; Chief Data Officer.23105800D
Patron: Robinson
Medical cannabis program; transition from Board of Pharmacy to Virginia Cannabis Control Authority. Transfers oversight and administration of the Commonwealth's medical cannabis program from the Board of Pharmacy to the Virginia Cannabis Control Authority.
A BILL to amend and reenact §§ 4.1-604, 4.1-605, 4.1-627, 18.2-251.1:1, 18.2-251.1:2, 22.1-277, 32.1-127, 32.1-162.6:1, 40.1-27.4, 46.2-341.20:7, 54.1-2522.1, as it is currently effective and as it shall become effective, 54.1-2903, 54.1-3408.3, 59.1-200, and 63.2-1803.01 of the Code of Virginia; to amend the Code of Virginia by adding in Title 4.1 a chapter numbered 16, consisting of sections numbered 4.1-1600 through 4.1-1605; and to repeal Article 4.2 (§§ 54.1-3442.5 through 54.1-3442.8) of Chapter 34 of Title 54.1 of the Code of Virginia and the twenty-first enactment of Chapter 550 and the twenty-first enactment of Chapter 551 of the Acts of Assembly of 2021, Special Session I, relating to medical cannabis program; transition from Board of Pharmacy to Virginia Cannabis Control Authority.23106176D
Patron: McNamara
Taxation; period of limitations on collection. Provides that the period of limitations on tax collection shall be suspended for the period during which the assessment is the subject of certain proceedings related to the collection of taxes or correction of the assessment. The bill also removes the suspension of the period of limitations on tax collection for the period during which a taxpayer is outside of Virginia for a continuous period of at least six months.
A BILL to amend and reenact § 58.1-1802.1 of the Code of Virginia, relating to taxation; period of limitations on collection.23100976D
Patron: Taylor
Retail sales and use tax; service exemptions; diagnostic work for automotive repair and emergency roadside service. Exempts any amount charged for labor for diagnostic work for automotive repair and emergency roadside service for motor vehicles from retail sales and use tax, regardless of whether there is a sale of a repair or replacement part or a shop supply charge.
A BILL to amend and reenact § 58.1-609.5 of the Code of Virginia, relating to retail sales and use tax; service exemptions.23101072D
Patron: Orrock
Worker misclassification; debarment procedures. Revises the procedure under which a contractor may be debarred from public contracts for misclassification of workers. The bill requires the Tax Department to notify an employer of a determination that the employer failed to properly classify an individual and allows the employer to apply for judicial or administrative review. Upon a subsequent violation, and once the opportunity for appeals has been exhausted, the Department is required to provide notice to all public bodies that they shall not award a contract to firms associated with the offending employer for specified periods. Under current law, notice to all public bodies is required after the first violation determined by the Department, and debarment is required without reference to the timing of appeals.
A BILL to amend and reenact § 58.1-1902 of the Code of Virginia, relating to worker misclassification; debarment procedures.23100974D
Patron: Greenhalgh
School Resource Officer Grants Program and Fund. Provides that matching grants from the School Resource Officer Incentive Grants Fund may be awarded to local law-enforcement agencies and local school boards for the expenses related to the equipment necessary for uniformed school resource officers, school security officers, and other relevant school safety personnel and the enhancement of the school-law enforcement partnership through training and programming as determined by the Department.
A BILL to amend and reenact § 9.1-110 of the Code of Virginia, relating to School Resource Officer Grants Program and Fund.23101307D
Patron: VanValkenburg
Virginia Fair Housing Law; use of assistance animal in a dwelling; penalties. Prohibits certain persons from providing fraudulent supporting documentation to evince the existence of a disability or disability-related need for a person requesting a reasonable accommodation with respect to the use of an assistance animal in a dwelling. The bill adds a violation of such prohibition as a prohibited practice under the Virginia Consumer Protection Act.
A BILL to amend and reenact §§ 36-96.3:1 and 59.1-200 of the Code of Virginia, relating to Virginia Fair Housing Law; use of assistance animal in a dwelling; penalties.23102613D
Patron: O'Quinn
Small modular reactor plant revenue-sharing agreement among certain localities. Requires the Counties of Buchanan, Dickenson, Lee, Russell, Scott, Tazewell, and Wise and the City of Norton to enter into a perpetual revenue-sharing agreement regarding advanced nuclear technologies and an advanced nuclear reactor to be located in one of these localities. The measure establishes the percentage of the revenue to be allocated to each locality and provides that the host locality shall retain the remaining six percent of the revenue. The bill requires any direct costs of infrastructure improvements incurred by the host locality for purposes of the small modular reactor plant or facility to be allocated among the localities in the same proportion as the revenues from the plant or facility.
A BILL to require a small modular reactor plant revenue-sharing agreement among certain localities.23102971D
Patron: Bloxom
Farm use placards. Delays from July 1, 2023, to July 1, 2024, the date by which vehicles claiming a farm use exemption are required to obtain a farm use placard from the Department of Motor Vehicles and display such placard at all times. The bill provides that the requirement to display a farm use placard only applies to pickup or panel trucks and sport utility vehicles. The bill removes certain requirements on the application for a farm use placard, prohibits requesting additional information on such application, and prohibits disclosure of application information. The bill authorizes the use of an agricultural or horticultural vehicle for disposing of incidental refuse and a seasonal transportation vehicle for driving to a storage house, packing plant, or market regardless of distance. The bill clarifies that the exemption for transporting back to a farm essential food includes procuring a meal for a farmer or his employees and that such exemption applies while engaged in authorized farm vehicle uses. The bill exempts vehicles required to obtain a farm use placard from the motor vehicle sales and use tax and authorizes localities to exempt such vehicles from personal property tax.
A BILL to amend and reenact §§ 46.2-665, as it is currently effective and as it shall become effective, 46.2-666, as it is currently effective and as it shall become effective, 46.2-667, 46.2-670, as it is currently effective and as it shall become effective, 46.2-672, as it shall become effective, 46.2-673, as it is currently effective and as it shall become effective, 46.2-684.2, 58.1-2403, and 58.1-3505 of the Code of Virginia and to amend and reenact the second enactment of Chapter 51 and the second enactment of Chapter 52 of the Acts of Assembly of 2022, relating to farm use placards.23104736D
Patron: Avoli
Education improvement scholarships tax credits. Expands the education improvement scholarships tax credit program for taxable years 2023 through 2027 by (i) increasing from 65 percent to 100 percent the credit amount for the value of the monetary or marketable securities donation made by the person to an included scholarship foundation, (ii) removing the requirement that eligible pre-kindergarten children be at-risk four-year-olds unable to obtain services through Head Start or Virginia Preschool Initiative programs, (iii) requiring that nonpublic pre-kindergarten programs participate in the Unified Virginia Quality Birth to Five System (VQB5), rather than the Virginia Quality rating system, and (iv) expanding eligible students to include any school-aged child living in Virginia whose family income does not exceed 300 percent of federal poverty guidelines, regardless of prior public school enrollment or a recent move to Virginia.
A BILL to amend and reenact §§ 58.1-439.25, as it shall become effective, 58.1-439.26, and 58.1-439.28, as it shall become effective, of the Code of Virginia and the second enactment of Chapter 808 of the Acts of Assembly of 2019, relating to education improvement scholarships tax credits.23101922D
Patron: Wyatt
Virginia Port Authority; tax credits and grants. Creates grant programs to replace the barge and rail usage tax credit and the Virginia port volume increase tax credit when those credits expire on January 1, 2025. The bill also creates a new Port of Virginia Economic Development Grant Program consisting of two component programs: the Economic and Infrastructure Development Grant Program and the International Trade Facility Grant Program. The bill also moves the sunset date of the existing Port of Virginia Economic and Infrastructure Development Grant Fund and Program from June 30, 2025, to December 31, 2024.
A BILL to amend and reenact § 62.1-132.3:2 of the Code of Virginia and to amend the Code of Virginia by adding sections numbered 62.1-132.3:2.1, 62.1-132.3:2.2, 62.1-132.3:2.3, 62.1-132.3:5, and 62.1-132.3:6, relating to Virginia Port Authority; tax credits and grants.23103811D
Patron: Cherry
Land preservation tax credits. Provides that for conveyances made on or after January 1, 2017, the deadlines for filing a complete application for land preservation tax credit shall be extended for extended for any number of days exceeding 90 during which the application is being reviewed for verification of conservation value by the Department of Conservation and Recreation, provided that the application is otherwise complete.
A BILL to amend and reenact § 58.1-512 of the Code of Virginia, relating to land preservation tax credits.23101831D
Patron: Webert
Applicant Fingerprint Database; participation in FBI Next Generation Identification Rap Back Service, through Virginia Rap Back Service, for fingerprint-based criminal history record monitoring; penalty. Requires the Department of State Police (the Department) to participate in the Federal Bureau of Investigation's (FBI) Next Generation Identification (NGI) Rap Back Service, through the Virginia Rap Back Service (the Service), for the purpose of allowing those agencies and governmental entities that require a fingerprint-based criminal background check as a condition of (i) providing care to (a) children, (b) the disabled, or (c) the elderly or (ii) (a) licensure, (b) certification, (c) employment, or (d) volunteer service to be advised when an individual subject to such screening is arrested for, or convicted of, a criminal offense. The bill provides that fingerprints submitted to the FBI through the Virginia Rap Back Service may be used for future searches, including latent searches.
The bill requires the Department to ensure that notification is made to the participating entity, defined in the bill, when an FBI Rap Back report is received. Any unauthorized use of the information submitted to the Service is prohibited; any willful violation with the intent to harass or intimidate another is a Class 1 misdemeanor. The bill requires the Department to promulgate regulations governing the Service and the removal and destruction of records on persons who are deceased or are no longer enrolled in the Service. The bill authorizes the Department to charge a reasonable fee per individual enrolled in the Service, paid by any participating entity enrolling the individual in the Service and provides that when more than one participating agency enrolls the same individual in the Service, both entities shall be responsible for paying the full cost for maintenance and notification. The bill requires that any fees collected shall be deposited in a special account to offset costs of subscription fees, maintenance fees, and enhancements related to the Criminal and Rap Back Information Service.
Under current law, the Department maintains an Applicant Fingerprint Database (the Database) that functions similarly to the Service. The bill transitions the Department from using the Database and requires the Service to be operational no later than July 1, 2025, contingent upon appropriation of funds.
A BILL to amend and reenact § 52-46 of the Code of Virginia, relating to Applicant Fingerprint Database; participation in FBI Next Generation Identification Rap Back Service, through Virginia Rap Back Service, for fingerprint-based criminal history record monitoring; penalty.23104019D
Patron: Tata
Public institutions of higher education; guaranteed admission for certain veterans; report. Requires the governing board of each public institution of higher education in the Commonwealth to provide for the guaranteed admission of any eligible veteran applicant, defined in the bill as any applicant who (i) is a veteran member of the uniformed services, (ii) is permanently and totally disabled as a result of his active duty service in the uniformed services, and (iii) (a) graduated from a high school in the Commonwealth or (b) graduated from a high school in a state other than the Commonwealth and served in the uniformed services while assigned to a location in the Commonwealth. The bill also requires each public institution of higher education to submit an annual report to the General Assembly on or before December 31 of each year detailing certain information relating to veteran applicants and enrollees.
A BILL to amend the Code of Virginia by adding in Subtitle I of Title 23.1 a chapter numbered 3.1, containing articles numbered 1, 2, and 3, consisting of sections numbered 23.1-311 through 23.1-315, relating to public institutions of higher education; veterans of the uniformed services; data; guaranteed admissions for eligible veteran applicants.23105007D
Patron: Byron
Bank franchise tax. Provides for the electronic filing of bank franchise tax through a secure online portal maintained by the Department of Taxation, and extends the time to file such tax return by 60 days. The bill also requires localities to provide banks access to real estate assessment records upon request. The bill has a delayed effective date of January 1, 2025, and directs the Department to convene a work group to assess potential alternative methods for the filing and allocation of bank franchise tax revenues.
A BILL to amend and reenact §§ 58.1-1206, 58.1-1207, and 58.1-1212 of the Code of Virginia, relating to bank franchise tax.23105697D
Patron: Batten
Consumer finance companies; short-term loan providers; licensee requirements. Requires a consumer finance company or a short-term loan provider to include as part of every loan application a question regarding whether the potential borrower has been approached, including via telephone or electronic means, by any person to send money in consideration of receiving money via a government or lottery organization. The bill has a delayed effective date of January 1, 2024.
A BILL to amend and reenact §§ 6.2-1524 and 6.2-1816 of the Code of Virginia, relating to consumer finance companies; short-term loan providers; licensee requirements.23100529D
Patron: Leftwich
Taxable income apportionment; retail companies. Provides that, beginning with taxable year 2023, affiliated corporations filing on a consolidated basis may elect to apportion the taxable income of all members of the affiliated group using sales factor alone even if one or more members of the affiliated group would be required to use different apportionment factors if filing separate returns. The election is valid only in taxable years for which 80 percent or more of the affiliated group's sales is derived from retail company activities.
A BILL to amend and reenact § 58.1-422.1 of the Code of Virginia, relating to taxable income apportionment; retail companies.23102917D
Patron: Glass
Compensating victims of crime; awards from Criminal Injuries Compensation Fund. Provides an exception to the general rule that a victim must fully cooperate with all law-enforcement agencies in order to receive an award from the Criminal Injuries Compensation Fund in those instances where the law-enforcement agency certifies that the claimant or award recipient was willing but unable to cooperate due to a good faith belief that such cooperation would have endangered such claimant or award recipient and such claimant or award recipient was not provided with any victim or witness protection services when such protection services were requested by a law-enforcement agency.
A BILL to amend and reenact § 19.2-368.10 of the Code of Virginia, relating to compensating victims of crime; awards from Criminal Injuries Compensation Fund.23104881D
Patron: Shin
State employees; health insurance coverage; incapacitated adult children. Provides that the plan established by the Department of Human Resource Management for the provision of health insurance coverage for state employees shall allow for an incapacitated child, defined in the bill, to be enrolled under a participating state employee's coverage without regard to whether such child lives with the covered employee as a member of the employee's household so long as the child is dependent upon the employee for more than half of the child's financial support and the child is receiving residential support services.
A BILL to amend and reenact § 2.2-2818 of the Code of Virginia, relating to state employees; health insurance coverage; incapacitated adult children.23100305D
Patron: Bulova
Livable home tax credit. Increases from $1 million to $2 million, beginning in fiscal year 2024, the aggregate cap of tax credits allowed by the livable home tax credit in a fiscal year. The bill increases from $500,000 to $1 million, beginning in fiscal year 2024, the amount of credits allocated by the Department of Housing and Community Development to each of (i) the purchase or construction of new residences and (ii) the retrofitting and renovation of existing residences. The bill also increases from $5,000 to $6,500, beginning in taxable year 2023, the maximum amount of livable home tax credits an individual may claim in a taxable year.
A BILL to amend and reenact § 58.1-339.7 of the Code of Virginia, relating to livable home tax credit.23102951D
Patron: Wilt
Charitable gaming; exemptions from certain requirements for specified organizations. Requires qualified organizations that reasonably expect, on the basis of prior charitable gaming annual results or any other quantifiable method, to realize gross receipts of $40,000 or less from all charitable gaming other than raffles, conducted on a total of no more than seven days per calendar year, to register with the Department of Agriculture and Consumer Services (the Department) on a form prescribed by the Department. Such form shall only require the organization to provide (i) proof of the organization's nonprofit status; (ii) contact information for the chief executive officer of the organization or his designee; (iii) the location, dates, and times of any expected charitable gaming activity; (iv) a description of the general nature of the anticipated charitable gaming activity; and (v) a signed attestation that the organization (a) does not reasonably expect to realize more than $40,000 in gross receipts on a total of no more than seven days per calendar year for the charitable gaming activities listed on the registration form, (b) understands that should the organization exceed the $40,000 threshold, it will be required to file a report of its receipts and disbursements, and (c) understands it shall be required to comply with the law and Department regulations governing charitable gaming. Under current law, any such organization is required to apply for a permit with the Department before conducting any charitable gaming.
The bill also provides that any qualified organization may, as part of its annual fundraising event, sell instant bingo, pull tabs, or seal cards provided that (i) any such instant bingo, pull tabs, or seal cards are dispensed by mechanical equipment only; (ii) the sale of the same is limited to a single event of no more than seven days per calendar year; (iii) any such event is open to the public; and (iv) no such organization realizes actual gross receipts of more than $40,000 from the conduct of all charitable gaming other than raffles on a total of no more than seven days per calendar year. Under current law, only athletic associations, booster clubs, or band booster clubs may, as part of their annual fundraising event, sell instant bingo, pull tabs, or seal cards. Finally, the bill prohibits the Department from requiring a qualified organization that realizes annual gross receipts of $40,000 or less to file a report of its receipts and disbursements.
23105126D
Patron: Wilt
Underground Utility Damage Prevention Act. Makes various changes to the Underground Utility Damage Prevention Act. The bill (i) requires excavators to review updates in the 811 positive response system and conduct additional safety verifications before digging, (ii) allows an excavator to schedule a locate request 12 days in advance, (iii) creates a criminal penalty for any person who knowingly and intentionally excavates after being notified by a representative of the Commission of a determination that such excavation constitutes an immediate threat to safety or property and such representative requests that excavation cease, (iv) increases from $2,500 to $10,000 the maximum civil penalty for violations of the Act, and (v) updates notification requirements.
A BILL to amend and reenact §§ 56-265.15, 56-265.16:1, 56-265.17, 56-265.17:3, 56-265.18, 56-265.19, 56-265.22, 56-265.24, 56-265.31, and 56-265.32 of the Code of Virginia and to amend the Code of Virginia by adding a section numbered 56-265.24:1, relating to Underground Utility Damage Prevention Act; schedule of excavation; stop work authority; penalties.23105632D
Patron: Morefield
Green job creation tax credit. Adds coal mine methane, defined in the bill, to the list of alternative sources of energy production that qualify an industry as a creator of green jobs for purposes of the green job creation tax credit. The bill applies to taxable years beginning on and after January 1, 2023.
A BILL to amend and reenact § 58.1-439.12:05 of the Code of Virginia, relating to green job creation tax credit.23101850D
Patron: McNamara
Income tax; rolling conformity; report. Provides that Virginia shall generally conform to federal tax laws on a rolling basis, meaning that Virginia tax laws incorporate changes to federal income tax law as soon as Congress enacts them on or after January 1, 2023. However, the bill provides that Virginia shall not conform to any changes in a single act of Congress with an impact of more than $10 million on revenues in the year in which the amendment was enacted or any of the next four years.
A BILL to amend and reenact § 58.1-301 of the Code of Virginia, relating to income tax; rolling conformity; report.23100949D
Patron: Byron
Certain institutions of higher education; noncredit workforce training program; student grants; reimbursement. Increases from $3,000 to $4,000 the maximum amount for which the State Council of Higher Education for Virginia shall reimburse an eligible institution of higher education per completed noncredit workforce training program per eligible student pursuant to the New Economy Workforce Credential Grant Program. Current law provides that the Council shall reimburse an eligible institution an amount equal to one-third of the cost of the noncredit workforce training program, not to exceed $3,000, per eligible student upon such eligible student's completion of the program.
A BILL to amend and reenact § 23.1-627.4 of the Code of Virginia, relating to certain institutions of higher education; noncredit workforce training program; student grants; reimbursement.23101172D
Patron: Robinson
Alcoholic beverage control; beer distribution. Creates a restricted wholesale beer license that authorizes the licensee to provide wholesale beer distribution services to brewery and limited brewery licensees, provided that no more than 500 barrels of beer shall be distributed by the corporation to each licensee in any one calendar year. The bill requires the Commissioner of Agriculture and Consumer Services to establish and operate a nonprofit, nonstock corporation to hold such license to promote, develop, and sustain markets for brewery and limited brewery licensees. The bill prohibits the Board of Directors of the Virginia Alcoholic Beverage Control Authority from granting a (i) wholesale wine license to any entity that is owned, in whole or in part, by any manufacturer of alcoholic beverages, any subsidiary or affiliate of such manufacturer, or any person under common control with such manufacturer, and (ii) wholesale beer license to any officer, director, or principal stockholder of a manufacturer of alcoholic beverages or to the spouse of such person; however, the bill exempts from such prohibition any spouse of an officer, director, or principal stockholder of a brewery or limited brewery licensee that was granted such license prior to January 1, 2024.
A BILL to amend and reenact §§ 3.2-102, 4.1-206.2, 4.1-223, 4.1-225.1, 4.1-231.1, and 4.1-310.1 of the Code of Virginia, relating to alcoholic beverage control; beer distribution.23106099D
Patron: Kilgore
Tetrahydrocannabinol; industrial hemp; regulated hemp products. Establishes product packaging, labeling, and testing requirements for such products, and creates a civil penalty of up to $1,000 for certain violations relating to such products. The bill requires that laboratories that test hemp products that are consumed orally or by inhalation have a registration with the U.S. Drug Enforcement Administration. The bill requires any person who manufactures an industrial hemp extract, as defined in the bill, or food containing an industrial hemp extract to obtain a permit from the Commissioner of Agriculture and Consumer Services and creates a Class 1 misdemeanor and a civil penalty of up to $10,000 for certain violations.
The bill caps the total tetrahydrocannabinol in an industrial hemp extract product when offered for retail sale at a total tetrahydrocannabinol concentration that is no more than 0.3 percent and contains no more than two milligrams of total tetrahydrocannabinol per package. The bill also clarifies that the definition of marijuana does not include any substance containing tetrahydrocannabinol that has been placed by the Board of Pharmacy into one of the schedules set forth in the Drug Control Act. The bill increases the civil penalty for certain actions relating to sales of cigarettes and hemp products from $50 to $500. The bill also removes tetrahydrocannabinol from the Schedule I list of controlled substances and permits the Board of Pharmacy to schedule, deschedule, or reschedule a tetrahydrocannabinol isomer, ester, ether, salt, except delta-9-tetrahydrocannabinol, or salts of such isomer, ester, or ether in accordance with the provisions of the bill.
23106339D
Patron: Ware
Cattle Industry Board; collection and disposition of assessment by handler. Extends from July 1, 2023, to July 1, 2028, the $0.50 per head assessment from the sale of cattle in the Commonwealth that is collected and deposited in the Virginia Cattle Industry Fund to support the activities of the Cattle Industry Board.
A BILL to amend and reenact § 3.2-1306 of the Code of Virginia, relating to Cattle Industry Board; collection and disposition of assessment by handler.
23104088D
Patron: McQuinn
Transit Ridership Incentive Program; funds; improving accessibility; transition to zero-emissions. Directs the Commonwealth Transportation Board to use up to 30 percent of available funds in the Transit Ridership Incentive Program to support local, regional, and state entities in improving the accessibility of transit bus passenger facilities and transitioning public transit bus fleets and infrastructure to zero-emission bus fleets and infrastructure. The bill directs the Board to develop guidelines for applications for grants to any local, regional, or state public entity that supports a transit system.
A BILL to amend and reenact § 33.2-1526.3 of the Code of Virginia, as it is currently effective and as it shall become effective, relating to Transit Ridership Incentive Program; funds; improving accessibility; transition to zero-emissions.23103486D
Patron: Wyatt
Income tax subtraction; National Guard. Increases from $3,000 to $5,000 the income tax subtraction for wages or salaries of a member of the National Guard of the Commonwealth for taxable years beginning on or after January 1, 2023. The bill also expands the military ranks that qualify for the subtraction from O3 and below to O6 and below.
A BILL to amend and reenact § 58.1-322.02, as it is currently effective and as it shall become effective, of the Code of Virginia, relating to income tax subtraction; National Guard.23103617D
Patron: Lopez
Firearm safety device tax credit. Establishes a refundable income tax credit for taxable years 2023 through 2027 for individuals who purchase one or more firearm safety devices, as defined in the bill, in an eligible transaction, as defined in the bill. An individual who properly claims this credit shall be allowed a credit in the amount of up to $300 for the cost incurred in such purchase. The aggregate amount of credits allowable under the provisions of the bill shall not exceed $5 million per taxable year.
A BILL to amend the Code of Virginia by adding a section numbered 58.1-339.14, relating to firearm safety device tax credit.23103758D
Patron: Morefield
Local gas road improvement and Virginia Coalfield Economic Development Authority tax; Coal and Gas Road Improvement Fund uses; sunset. Provides that funds in the Coal and Gas Road Improvement Fund may be used to construct flood mitigation measures that would reduce or prevent flooding of allowable infrastructure and extends from January 1, 2024, to January 1, 2026, the expiration of the local gas road improvement and Virginia Coalfield Economic Development Authority tax.
A BILL to amend and reenact § 58.1-3713 of the Code of Virginia, relating to local gas road improvement and Virginia Coalfield Economic Development Authority tax; Coal and Gas Road Improvement Fund uses; sunset.23103764D
Patron: Scott, D.L.
Real property tax exemption; disabled veterans. Allows a disabled veteran or surviving spouse to apply for a real property tax exemption and receive a decision prior to purchasing a qualifying property. The bill provides that the commissioner of the revenue of the county, city, or town, or such other officer as may be designated by the governing body in which the property is located, shall, within 20 business days of receiving the application, process the application and send a letter to the disabled veteran or surviving spouse stating whether the application is approved or denied. If the application is approved, the bill requires the letter to include the amount of the tax exemption approved. The bill provides, however, that the exemption described in such letter shall become effective only after the disabled veteran or surviving spouse becomes the owner of the property.
A BILL to amend and reenact § 58.1-3219.6 of the Code of Virginia, relating to real property tax exemption; disabled veterans.23104140D
Patron: Morefield
Income tax credits; Neighborhood Assistance Act; Education Improvement Scholarships. Makes several amendments to expand the availability of the Neighborhood Assistance Act Tax Credit and Education Improvement Scholarships Tax Credits (EISTC). The bill makes subject to judicial appeal the decisions of the Department of Education and the Department of Social Services regarding the qualification of a scholarship foundation or the awarding of tax credits; currently, such decisions are final. The bill provides that the annual allocation of tax credits among neighborhood organizations shall not rely solely on the amount of credits awarded in the previous year. For the EISTC, the bill allows certified public accountants to receive tax credits for donations of accounting services to scholarship organizations. The bill also authorizes scholarship foundations, which are the sole recipient of funding from the issuance of EISTC, to receive funding for scholastic assistance, defined in the bill as counseling or supportive services. Under current law, scholarship foundations may receive EISTC funding only for the purpose of providing scholarships.
A BILL to amend and reenact §§ 58.1-439.20, 58.1-439.25, as it shall become effective, 58.1-439.26, and 58.1-439.28, as it shall become effective, of the Code of Virginia and the second enactment of Chapter 808 of the Acts of Assembly of 2019, relating to income tax credits; Neighborhood Assistance Act; Education Improvement Scholarships.23103766D
Patron: Bennett-Parker
Wholesome food donation tax credit. Renews the wholesome food donation tax credit for taxable years beginning on or after January 1, 2023 but before, January 1, 2028. The bill allows any person engaged in the business of farming that donates food crops or wholesome food, defined in the bill, produced by the person in the Commonwealth to a nonprofit food bank to claim a tax credit for the taxable year of the donation in the amount of 50 percent of the fair market value of such donation, not to exceed $10,000 for all such donations made by the person during such year.
A BILL to amend and reenact § 58.1-439.12:12 of the Code of Virginia, relating to food donation tax credit.23105671D
Patron: Knight
Data centers and cloud computing; sales tax exemption; grant fund. Creates the Cloud Computing Cluster Infrastructure Grant Fund for the purpose of providing grants to qualified companies, defined in the bill as a company, including its affiliates, that enters into a memorandum of understanding with the Virginia Economic Development Partnership Authority and is expected to (i) make or cause to be made a capital investment of at least $50 billion and (ii) create, on or after January 1, 2023, but prior to July 1, 2040, at least 1,500 new full-time jobs that pay an average annual wage of at least one and a half times the prevailing wage of the locality where the job is located. The bill requires that, in order to become a qualified company, a company successfully complete a qualification process that includes an endorsement from the MEI Commission and approval in the appropriation act for the amount of grants that are to be provided.
The bill also extends the data center sales and use tax exemption to 2040 for a data center operator that (i) makes a capital investment of at least $35 billion in data centers in the Commonwealth and (ii) creates at least 1,000 direct new jobs with an average wage of at least one and a half times the prevailing wage of the locality where the job is located. Such data center operator shall be eligible for further extension to 2050 if the data center operator (i) makes a total capital investment of at least $100 billion, inclusive of the initial $35 billion investment, and (ii) creates a total of at least 2,500 direct new jobs with an average wage of at least one and a half times the prevailing wage of the locality where the job is located, inclusive of the 1,000 jobs initially created.
23106091D