Firearm safety device tax credit; defines commercial retailer. Redefines an "eligible transaction" for purposes of the firearm safety device tax credit as one in which a taxpayer purchases one or more firearm safety devices from a commercial retailer, as defined in the bill. Current law defines "eligible transaction" as one in which a taxpayer purchases one or more firearm safety devices from a federally licensed dealer. The provisions of the bill apply to taxable years beginning on and after January 1, 2025. This bill was incorporated into HB 2595.
A BILL authorizing the issuance of Commonwealth of Virginia General Obligation Bonds in an amount not exceeding $80,960,000 for the purpose of financing the cost of deferred maintenance projects for existing state parks and recreational facilities; authorizing the Treasury Board, by and with the consent of the Governor, to fix the details of such bonds and to provide for the sale of the bonds; authorizing the Treasury Board, by and with the consent of the Governor, to borrow money in anticipation of the issuance of the bonds; authorizing the issuance of refunding bonds, by and with the consent of the Governor; providing for the pledge of the full faith and credit of the Commonwealth for the payment of such obligations; providing that interest on such obligations shall be exempt from all taxation by the Commonwealth and any political subdivision thereof; and providing that this act shall not become effective and that no bonds shall be issued hereunder unless this act is approved by a majority of the qualified voters of the Commonwealth voting thereon at an election, as required by Article X, Section 9 (b) of the Constitution of Virginia.
Retail sales and use tax; aircraft components. Removes the July 1, 2025, sunset for the retail sales and use tax exemption for parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft or any aircraft's avionics system, engine, or component parts. The bill also redefines a manned systems aircraft for purposes of the exemption to include aircraft with any maximum takeoff weight. Under current law, a manned systems aircraft is defined to include only aircraft with a maximum takeoff weight of at least 2,400 pounds. This bill was incorporated into HB 1729.
Individual income taxes; creation of currently not collectible status. Directs the Department of Taxation to create a form through which taxpayers may file for currently not collectible status. The Department may place an applicant into such status upon a finding that the collection of income taxes from such applicant would create or exacerbate an undue hardship for such applicant. Such applicant shall reapply for such status annually and shall not be eligible for such status for any single tax assessment for a total of more than five years from the date that the original application for such status was approved. This bill was incorporated into HB 2549.
Department of Professional and Occupational Regulation; real estate brokers, sales persons and rental location agents; criminal history information; self-certification. Provides that the Real Estate Board must require each applicant for licensure to submit fingerprints and provide personal descriptive information to be forwarded to the Federal Bureau of Investigation to obtain criminal history record information regarding such applicant. The bill requires the Board to require an applicant for licensure to self-certify on his application whether he has any prior criminal convictions. The bill provides that if the Board has not yet received an applicant's criminal history record but his application is otherwise complete and Board approved and such applicant has certified that he has no prior criminal history, the Board will issue a real estate license to such applicant. If the Board later receives such applicant's criminal history record and it indicates a previously undisclosed criminal history, the Board shall immediately terminate such applicant's license and refer the application for further review. The bill states that if an applicant certifies on the application that he has a prior criminal history, the Board shall refer the application for further review to determine whether a license shall be issued.
Veterans' Services Protection Act; prohibited practices; penalty. Creates the Veterans' Services Protection Act to prohibit any person from receiving compensation for preparing, presenting, prosecuting, advising, consulting, or assisting any individual regarding any veterans' benefits matter, as defined in the bill, except as permitted under federal law. The bill provides that a violation of its provisions constitutes a prohibited practice under the Virginia Consumer Protection Act.
A BILL to amend and reenact §§ 54.1-1100, 54.1-1106, 54.1-1108, 54.1-1108.1, and 54.1-1110.1 of the Code of Virginia, relating to Department of Professional and Occupational Regulation; contractors; designated employees; affiliates.
Absentee voting in person; available beginning 14 days prior to election. Limits the availability of absentee voting in person to beginning 14 days prior to any election. Under current law, absentee voting in person is available beginning 45 days prior to any election.
Pari-mutuel wagering; historical horse racing; percentage retained for distribution. Provides that, with respect to all authorized historical horse racing terminals, of the amount that a horse racing licensee retains from wagering on historical horse racing pools and in addition to the current distribution required under law, 0.025 percent each shall be distributed to the Shenandoah County Fair Association and the Great Meadow Foundation.
Electric utilities; emissions intensity target program. Requires the State Corporation Commission to develop an emissions intensity target program for Dominion Energy Virginia and American Electric Power to achieve net-zero emissions. The bill requires the Commission to promulgate regulations to implement its provisions by January 1, 2026. Upon the promulgation of such regulations, the bill repeals certain provisions that require Dominion Energy Virginia and American Electric Power to participate in a renewable energy portfolio standard program, authorize the State Air Pollution Control Board to promulgate certain regulations, and provide that the construction or purchase by a public utility of certain generation facilities is in the public interest.
Elections; voter identification; identification containing a photograph required. Requires presentation of a form of identification containing a photograph in order to vote. The bill repeals the provisions of law permitting a voter who does not have one of the required forms of identification to vote after signing a statement, subject to felony penalties for false statements, that he is the named registered voter he claims to be. Instead, the bill provides that such voter is entitled to cast a provisional ballot.
Workers' compensation; post-traumatic stress disorder, anxiety disorder, or depressive disorder; dispatchers. Allows dispatchers, as defined in the bill, to claim workers' compensation benefits relating to post-traumatic stress disorder, anxiety disorder, or depressive disorder under the Virginia Workers' Compensation Act if such disorders are incurred as a result of a qualifying event or in the line of duty, as such terms are defined in relevant law. Currently, only law-enforcement officers and firefighters may claim such benefits.
