Sales tax exemption; vital baby products. Creates a retail sales and use tax exemption for vital baby products, including (i) children's diapers, (ii) therapeutic or preventative creams and wipes marketed primarily for use on the skin of children, (iii) child restraint devices or booster seats, (iv) cribs, (v) strollers meant for transporting children from infancy to 36 months of age, and (vi) food represented for dietary use solely as a food for infants.
Individual income tax subtractions; overtime. Establishes an individual income tax subtraction for income attributable to overtime in an amount equal to (i) 25 percent of the federal overtime deduction for taxable year 2026 and (ii) 50 percent of the federal overtime deduction for taxable year 2027 and thereafter.
Elections; absentee voting in person; available beginning on the tenth day prior to election; hours of operation. Limits absentee voting in person to the 10 days immediately preceding an election. During this period, the bill requires that absentee voting in person be available Monday through Saturday, from 7:00 a.m. to 7:00 p.m. each day.
Absentee voting in person; available beginning 15 days prior to election. Limits the availability of absentee voting in person to beginning 15 days prior to any election. Under current law, absentee voting in person is available beginning 45 days prior to any election.
Department of Professional and Occupational Regulation; radon measurement, mitigation, and mitigation compliance inspection services; Virginia Board for Asbestos, Lead, and Home Inspectors renamed; penalty. Transfers the oversight and licensure of persons who practice radon measurement, radon mitigation, and radon mitigation compliance inspection services from the Board of Health to the Virginia Board for Asbestos, Lead, Radon, and Home Inspectors, as renamed in the bill from the Virginia Board for Asbestos, Lead, and Home Inspectors, under the direction of the Department of Professional and Occupational Regulation.
Income tax; standard deduction and earned income tax credit. Removes the sunset from and makes permanent the standard deduction amounts of $8,750 for single individuals and $17,500 for married individuals filing jointly. Under current law, the standard deduction is scheduled to revert to $3,000 for single individuals and $6,000 for married individuals filing jointly after taxable year 2026. The bill also removes the sunset from and makes permanent the increase in Virginia's refundable earned income tax credit from 15 percent to 20 percent of the allowable federal earned income tax credit. Under current law, the Virginia refundable earned income tax credit expires in taxable year 2027 and Virginia's nonrefundable earned income tax credit, which has no expiration date, is equal to 20 percent of the federal credit.
Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products. Under current law, no other sales and use tax is applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue. The bill has a delayed effective date of January 1, 2027.
Expanded polystyrene food service containers; repeal of prohibition. Repeals the statute prohibiting food vendors and certain restaurants from dispensing prepared food to a customer in a single-use expanded polystyrene food service container.
Display of license plate; only rear plate required; exception. Permits every registered motor vehicle to display a single license plate issued by the Department of Motor Vehicles on the rear of the vehicle, except for tractor trucks, which shall display such license plate on the front of the vehicle. Current law requires license plates displayed on the front and rear of most such vehicles.
Display of license plate; only rear plate required; exception. Permits every registered motor vehicle to display a single license plate issued by the Department of Motor Vehicles on the rear of the vehicle, except for tractor trucks, which shall display such license plate on the front of the vehicle. Current law requires license plates displayed on the front and rear of most such vehicles.
HJ 713 is a ceremonial resolution commending Phyllis Randall. It does not create any policy changes or affect specific groups, as it is solely a formal expression of appreciation. The resolution was introduced but later stricken from the House calendar on February 18, 2025, meaning it did not advance further. This is a standard procedural resolution with no legislative impact.
Federal workforce in Virginia; opposition to downsizing. Recognizes the significant contributions of Virginia's federal workforce and contractor sector to national security, defense, public health, scientific research, and economic stability.
