Tax credit; veterinary care for retired police canines. Creates a nonrefundable income tax credit for taxable years 2025 through 2029 for costs directly incurred for the veterinary care, defined in the bill, of a retired police canine, also defined in the bill, during such taxable year up to $1,500. The bill requires the Tax Commissioner to establish guidelines for claiming the credit and provides that any unused credit may be carried forward by the taxpayer for five taxable years following the taxable year for which the credit was issued.
A BILL to amend and reenact § 22.1-137.3 of the Code of Virginia, relating to school safety procedures; emergency situations; annual training; safety grants.
Local land use decision authority. Provides that the authority for a locality's planning and land use decisions belong solely to the locality and shall not be ceded to any state agency or state-sanctioned body.
Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates, beginning July 1, 2025, 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 currently 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.
Authority of Attorney General; criminal cases; human and sex trafficking. Authorizes the Attorney General to prosecute violations of criminal law relating to human and sex trafficking offenses in connection with racketeering.
A BILL to amend and reenact §§ 18.2-386.2 and 19.2-8 of the Code of Virginia, relating to unlawful dissemination of intimate images of another; penalties.
State plan for medical assistance services; violence prevention services benefit; work group. Directs the Board of Medical Assistance Services to amend the state plan for medical assistance services to include a provision for payment of medical assistance for violence prevention services, defined in the bill, provided by a qualified violence prevention professional to an individual who receives medical treatment for an injury sustained as a result of community violence, defined in the bill, and who is determined by a health care provider to be at risk of repeat injury or retaliation. The bill directs the Department of Medical Assistance Services to convene a work group to advise the Board on the design and implementation of the violence prevention services benefit and to post on its website the date upon which violence prevention services may be provided and billed pursuant to the provisions of the bill.
Child day centers operated by religious institutions; exemption from licensure; conditions. Changes from mandatory to permissive the filing of certain statements and documentary evidence and the establishment and implementation of certain procedures by child day centers operated by religious institutions that are exempt from licensure but permits the Superintendent of Public Instruction to perform on-site inspections of any such center to investigate complaints and at the conclusion of such investigation to require any such center to provide such statements and documentary evidence or establish and implement such procedures.
Tax credit for vehicle emissions testing equipment; certain vehicles and refueling property. Allows a tax credit equal to 10 percent of the purchase price of a vehicle with an internal combustion engine that is principally garaged in Virginia to a corporation, individual, or public service corporation. Current law allows such a credit only for certain clean-fuel vehicles. The provisions of the bill shall apply to taxable years beginning on and after January 1, 2025.
Crimes against nature; taking indecent liberties with children; penalties. Adds "nephew or niece" and "uncle or aunt" to the offense of crimes against nature and adds "uncle or aunt" as the perpetrator and "nephew or niece" as the victim to the offense of taking indecent liberties with children.
Limitation of prosecutions; false entries or destruction of records by officers. Extends the statute of limitations for prosecution of the offense of false entries or destruction of records by officers to within (i) five years of the commission of the offense or (ii) two years after the existence of the illegal act and the identity of the offender are discovered by the Commonwealth, whichever is later. The current statute of limitations is one year from the date of the offense.
Education and workforce data ecosystem in the Commonwealth; Virginia Education and Workforce Data Governing Board and Office of Virginia Education and Workforce Data established. Establishes in the executive branch of state government the 10-member Virginia Education and Workforce Data Governing Board and establishes with the Virginia Information Technologies Agency a supporting Office of Virginia Education and Workforce Data to (i) govern, administer, and support the ecosystem of education and workforce data collection and analysis systems in the Commonwealth, defined in the bill as the Commonwealth Data Trust, the Virginia Longitudinal Data System, the Virginia Office of Education Economics, and the Virginia Workforce Data Trust, and (ii) replace several separate data system governance and administration structures established in current law. The bill renames the Office of Education and Labor Market Alignment as the Virginia Office of Education Economics and directs its governance by the Board. The bill establishes several powers and duties for such Board and Office, certain of which are subject to delayed implementation dates.
