Violations of protective orders; child protective order; penalties. Changes the punishment and sentencing requirements for a violation of a preliminary child protective order and a protective order entered in a dispositional order related to abused, neglected, or abandoned children or children without parental care to the same penalties as violations of preliminary, emergency, and permanent family abuse protective orders, including enhanced penalties for certain violations. Under current law, (i) the maximum penalty for violations of child protective orders constitutes contempt of court; however, if the violation involves an act or acts of commission or omission that endanger the child's life or health, or results in bodily injury to the child, it is punishable as a Class 1 misdemeanor and (ii) the court is not required to enter a permanent family abuse protective order (i.e., a protective order with a maximum duration of two years) upon a conviction of a violation of a preliminary child protective order.
Termination of parental rights; abused, neglected, or abandoned children or children without parental care; appeals. Provides that final orders involving (i) the abuse, neglect, or abandonment of children or children who are without parental care; (ii) the termination of parental rights; or (iii) the approval of permanency plans with the goal of adoption entered by the juvenile and domestic relations district court shall be appealed directly to the Court of Appeals and specifies that any such appeal shall take precedence on the docket of the Court of Appeals. The bill further establishes that the juvenile court functions as a court of record in such cases.
Enhanced earned sentence credits; repeal. Repeals the four-level classification system for the awarding and calculation of enhanced earned sentence credits, allowing only a maximum of 4.5 earned sentence credits for every 30 days served.
Retail sales and use tax exemption; motor vehicle child restraint device. Creates an exemption from the retail sales and use tax for the purchase of a child restraint device for personal use in a passenger car beginning July 1, 2025.
Income tax deduction; tips and overtime compensation. Provides, for taxable years beginning on and after January 1, 2026, an income tax deduction for the amount of tips received during the taxable year that are included on statements furnished to the employer for federal tax purposes. The bill also establishes, for taxable years beginning on and after January 1, 2026, an income tax deduction for any overtime compensation, defined in the bill, received by an employee who is not exempt from overtime compensation rules pursuant to the federal Fair Labor Standards Act.
Income tax; eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority. Extends from January 1, 2025, to January 1, 2031, the date after which a corporation or pass-through entity that did not have any existing property or payroll in Virginia as of January 1, 2018, shall constitute an eligible company if such entity (i) either (a) spends at least $5 million on new capital investment in a qualified locality or qualified localities and creates at least 10 new jobs in such locality or localities or (b) creates at least 50 new jobs in a qualified locality or qualified localities, (ii) is a traded-sector company, and (iii) is certified by the Virginia Economic Development Partnership Authority as generating a positive fiscal impact. The bill also extends from January 1, 2025, to January 1, 2031, the date prior to which an eligible company may (a) acquire property in or create jobs in any qualified locality or qualified localities and (b) subtract the value of such property acquired from the property factor or the value of such payroll attributable to such jobs created from the payroll factor from the numerator used in determining its taxable income apportionable to the Commonwealth.
Consumer Data Protection Act; Artificial Intelligence Training Data Transparency Act. Allows consumers to authorize a third party, acting on the consumer's behalf, to opt out of the processing of the consumer's personal data. Such authorization may be made using technology that indicates the consumer's intent to opt out, including a browser setting, browser extension, global device setting, or other user-selected universal opt-out mechanism. Where a controller has actual knowledge or willfully disregards that a consumer is an adolescent, defined in the bill as at least 13 years of age but younger than 16 years of age, no controller shall process any personal data collected or collect precise geolocation data from such adolescent without obtaining consent from such adolescent. The bill provides that the Attorney General has discretion regarding whether to provide an opportunity to cure a violation to a controller or processor beginning January 1, 2026. The bill also revises the definitions of "sale of personal data," "sensitive data," and "biometric data." The bill requires a developer of a generative artificial intelligence system or service, defined in the bill, to disclose on the developer's website information about the generative artificial intelligence data set used to train such system or service. A developer shall keep detailed records of the generative artificial intelligence data set used to train a generative artificial intelligence system or service and provide clearly designated and publicly available mechanisms for submissions of Training Data Verification Requests, defined in the bill, and Training Data Deletion Requests, defined in the bill. The bill also prohibits nondisclosure or confidentiality agreements from concealing noncompliance with the bill. The bill allows the Attorney General to offer developers an opportunity to cure noncompliance that is noticed by the Attorney General and provides that a person or entity claiming to be injured due to a violation of such provisions shall be entitled to initiate an action for monetary damages or equitable relief. The provisions of the bill regarding such developers have a delayed effective date of July 1, 2026.
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 tax years beginning on and after January 1, 2025, for surviving spouses of members of the armed forces who died in the line of duty. Under law effective January 1, 2025, 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.
Parents who provide home instruction; options for providing evidence of progress. Clarifies that any parent who elects to provide home instruction for his child may elect to provide, for the purpose of satisfying the requirement to provide the division superintendent with evidence of the child's progress, any evaluation or assessment that the division superintendent determines to indicate that the child is achieving an adequate level of educational growth and progress.
Persons seeking temporary shelter; provision of temporary shelter by locality. Prohibits a locality from adopting or enforcing any ordinance that creates criminal penalties for sleeping or seeking temporary shelter in a legally parked vehicle and provides that no person who is sleeping or seeking temporary shelter in a legally parked car shall be detained solely for such reason. The bill prohibits a locality from detaining any person who is public camping, as defined in the bill, solely for such reason unless the locality is able to immediately provide other temporary shelter to such person or the person is deemed to pose an immediate threat to the public. The bill also requires a locality to make a reasonable effort to provide temporary shelter for individuals without housing and gives authority to use government-owned property for such purpose.
Institutions of higher education; financial assistance; tuition grants; Virginia National Guard. Increases from $50,000 to $250,000 the amount of grant funding that the Department of Military Affairs may use each year to recruit qualified applicants for service in the Virginia National Guard.
Motor vehicle sales and use tax; definition of sale price. Excludes from the sale price for determining motor vehicle sales and use tax the amount of any credit given by the seller for any motor vehicle taken as a trade-in.
