Department of Veterans Services; benefit awareness and access; program. Establishes an outreach program to ensure military service members transitioning from military to civilian life, veterans, members of the Virginia National Guard, residents of the Commonwealth in the Armed Forces Reserves, and their family members can easily access federal, state, and local benefits and other programs and services available to them. The bill requires the outcomes of such program to be published in the annual report submitted to the Secretary of Veterans and Defense Affairs, the Governor, and the General Assembly.
Corporate income tax; taxable income; net operating loss. Provides that, beginning in taxable year 2027, for purposes of calculating the Virginia taxable income of corporations, federal income means any income taxable to the corporation under federal law for such year excluding net operating loss deductions under federal tax law. The bill also creates a Virginia corporate income tax net operating loss deduction, beginning in taxable year 2027, in an amount equal to the aggregate Virginia net operating losses for such taxable year, plus any transitional net operating loss deduction, pursuant to a calculation in the bill, and subject to certain other adjustments in the bill. The bill also prohibits a corporation's Virginia taxable income, after all other adjustments, allocation, and apportionment, from being reduced below zero by a Virginia net operating loss deduction. The bill also includes particular procedures for corporate income tax returns prepared on a consolidated or a combined basis. Finally, the bill directs the Department of Taxation to issue preliminary guidelines implementing the provisions of the bill and to cooperate with and seek counsel from interested stakeholders before issuing its final guidelines. The bill has a delayed effective date of January 1, 2027.
Motor vehicle sales and use tax; exemption. Exempts from the retail sales and use tax imposed on motor vehicles in Virginia, any electric vehicle, defined in the bill, being registered for the first time in the Commonwealth if the applicant holds a valid, assignable title or registration issued to him by another state or a branch of the United States Armed Forces and such applicant has owned the vehicle for less than 12 months and provides evidence of purchasing the vehicle while a resident of another state. Current law provides such first-time registration exemption only if the vehicle has been owned by the applicant for longer than 12 months or less than 12 months if such applicant provides evidence of such sales tax payment made to another state.
Unemployment benefits; maximum duration. Provides that, beginning July 1, 2026, for claims effective on or after July 1, 2026, an eligible individual's weekly unemployment compensation benefit amount shall be paid for a maximum duration of 26 weeks.
Real property tax exemption; surviving spouses of members of the Armed Forces who died in the line of duty. Authorizes localities by ordinance to provide a total exemption from real property taxes regardless of assessed value beginning in taxable year 2026 for surviving spouses of members of the Armed Forces who died in the line of duty. Under current law, a total exemption is only allowed for such surviving spouses for those dwellings in the locality with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single family residential.
Virginia Cooperative Extension Service; cats and dogs; list of toxic houseplants. Requires the Virginia Cooperative Extension Service to create a list of common houseplants that are toxic to cats and dogs no later than November 1, 2026, and to update such list at least every four years thereafter. The bill requires the Department of Agriculture and Consumer Services to make such list publicly available on its website.
Court appearance of a person not free on bail. Makes various changes to provisions regarding bail hearings in jurisdictions having a public defender office, including (i) the appointment of counsel for the accused and (ii) a requirement that counsel for the accused, when practicable, be provided with adequate time to confer with the accused prior to any bail hearing. The bill also allows a jurisdiction that does not have a public defender office establish to implement such provisions. The bill provides that, effective in due course, the chief judge in each circuit shall create a plan to be completed by November 1, 2026, that establishes the means by which the jurisdiction will meet such provisions. The remaining provisions of the bill have a delayed effective date of January 1, 2027.
Firefighters Cancer Screening Grant Program and Fund established. Creates the Firefighters Cancer Screening Grant Program and Fund to award grants to localities for costs incurred in providing certain cancer detection tests to firefighters. The bill provides that in any year that the amount of funds in the Firefighters Cancer Screening Fund reduces to zero and the Fund does not receive a separate appropriation, the Grant Program and Fund shall expire.
Fines and costs; period of limitations on collection; deferred payment agreement. Changes the period of limitations for the collection of court fines and costs from within 60 years from the date of the offense or delinquency giving rise to imposition of such penalty if imposed by a circuit court or within 30 years if imposed by a general district court to within 10 years from the date of the judgment whether imposed by a circuit court or general district court. The bill provides that upon the expiration of the period of limitations, no action shall be brought to collect the debt.The bill also provides that for any defendant sentenced to an active term of incarceration and ordered to pay any fine, cost, forfeiture, or penalty related to the charge that such defendant is incarcerated for, or any other charge for which such defendant was sentenced on the same day, the court shall enter such defendant into a deferred payment agreement for such fines, costs, forfeitures, or penalties. The bill requires the due date for such deferred payment agreement to be set no earlier than the defendant's scheduled release from incarceration on the charges for which such defendant was sentenced on the same day, and, notwithstanding any other provision of law, the period of limitations for payment of such fines, costs, forfeitures, or penalties shall start to run on the due date for such deferred payment agreement.The bill has a delayed effective date of January 1, 2027.
Department of Conservation and Recreation; acquisition of property to establish a state park; Loudoun County. Allows the Department of Conservation and Recreation to acquire from the Conservation Fund approximately 1,240 acres of real property and any buildings or structures thereon between Little River Turnpike, James Monroe Highway, and Tail Race Road, known as Oak Hill Farm, in Loudoun County for the purpose of establishing and operating a state park on such property. This bill incorporates HB 239.
Abolition of fees; legal representation of indigent defendant; jury trial costs; report. Eliminates the fees for the cost of court-appointed counsel or public defender representation for persons who are determined to be indigent. The bill also eliminates fees for persons who utilize a jury trial. The bill contains a reenactment clause for such elimination of fees.The bill also directs the Indigent Defense Commission, in consultation with the Executive Secretary of the Supreme Court or his designee, to convene a work group with all relevant stakeholders, including the Attorney General or his designee, the Secretary of Health and Human Resources or his designee; representatives from the Compensation Board, the Virginia Crime Commission, the Virginia Joint Legislative Audit and Review Commission, the Virginia Court Clerk's Association, the Virginia Association of Commonwealth's Attorneys, staff from the House Appropriations and the Senate Finance and Appropriations Committees, and the Virginia Probation and Parole Association; and a minimum of two criminal justice reform organizations working on fees and other financial assessments imposed in criminal prosecutions in Virginia; on several topics, including current collection practices, use of funds received as a result of such collections, and the burden of a fee assessment on indigent individuals. The bill requires the work group to submit an executive summary and report of its findings and recommendations to the Governor and the General Assembly by November 1, 2026, and a final report by November 1, 2027.
Personal property taxes; valuation. Requires that tangible personal property employed in a trade or business, other than such property set out for different valuation in current law, shall be valued by means of a percentage or percentages of original cost to the taxpayer. Current law requires such property to be valued only by means of a percentage or percentages of original cost. The provisions of this bill do not become effective unless reenacted by the 2027 Session of the General Assembly.
