Individual income tax; subtractions; Segal AmeriCorps Education Award. Provides that, for taxable years beginning on and after January 1, 2026, any amounts received as income from or otherwise pursuant to the Segal AmeriCorps Education Award, as described in the bill, shall be subtracted from an individual's Virginia taxable income.
Virginia aircraft sales and use tax; exception for dealers. Provides that the tax levied and imposed upon the retail sale of every aircraft sold in the Commonwealth and upon the use in the Commonwealth of any aircraft required to be licensed by the Department of Aviation under the Virginia Aircraft Sales and Use Tax Act shall not apply to such sale or use by a dealer, defined under law as any person owning five or more aircraft during the calendar year who the Tax Commissioner finds is in the regular business of selling aircraft. The bill contains technical amendments.
Pharmacists; initiation of treatment; influenza prophylaxis. Permits pharmacists to initiate treatment with, dispense, or administer drugs and devices for prophylactic purposes to prevent or mitigate the symptoms of influenza virus infection.
Procedures for certain acts; economic development incentives; economic development authorities. Requires that a proposed ordinance or resolution related to certain economic development incentives comply with the notice and public hearing requirements specified in the bill prior to approval by the governing body. The bill provides that the notice and public hearing requirements also apply to any such economic development incentives to be offered pursuant to an agreement between a locality and an economic development authority or industrial development authority.
Purchase of handguns; limitation on handgun purchases. Removes the prohibition on any person who is not a licensed firearms dealer from purchasing more than one handgun in a 30-day period. Current law makes it a Class 1 misdemeanor for a violation of this provision, subject to certain exceptions.
Corporations and other entities; authority to engage in election activity or ballot-issue activity. Provides that corporations, limited liability companies, business trusts, limited partnerships, registered limited liability partnerships, and unincorporated associations do not have the authority to engage in election activity or ballot-issue activity, as those terms are defined in the bill.
Charitable gaming; veterans service organizations; use of proceeds. Amends charitable gaming law to allow certain organizations, as a condition of receiving a charitable gaming permit or authorization to conduct electronic gaming, to use (i) with respect to charitable gaming other than electronic gaming, a predetermined percentage of its charitable gaming adjusted gross receipts, not to exceed 25 percent; and (ii) with respect to electronic gaming, a predetermined percentage of its electronic gaming adjusted gross receipts, not to exceed 25 percent; however, at no time shall such predetermined percentage be calculated at an amount equal to or less than 10 percent of its gross receipts derived from electronic gaming less the amount of prize money paid out to players. The bill adds to the definition of "organization" any organization that is exempt from income tax pursuant to § 501(c)(19) of the Internal Revenue Code and is operated, and has always been operated, to provide benefits to veterans of the United States Armed Forces. The bill has a delayed effective date of January 1, 2027.
Aggravated murder; assault and battery; correctional officer; custodial employee of Department of Corrections; penalties. Adds to the definition of aggravated murder, which is a Class 1 felony, the willful, deliberate, and premeditated killing of a correctional officer, defined in relevant law, when such killing is for the purpose of interfering with the performance of his official duties. The bill also expands the definition of aggravated murder to include the willful, deliberate, and premeditated killing of any person by a prisoner confined in a juvenile correctional facility, defined in relevant law. The bill provides that if any person maliciously causes bodily injury to another by any means, including the means set out in existing law, with intent to maim, disfigure, disable, or kill, and knowing or having reason to know that such other person is a correctional officer, as defined in relevant law, engaged in the performance of his public duties as a correctional officer, such person is guilty of a felony punishable by imprisonment for a period of not less than five years nor more than 30 years and, subject to existing law, a fine of not more than $100,000; upon conviction, the sentence of such person shall include a mandatory minimum term of imprisonment of two years. The bill also provides that if any person unlawfully, but not maliciously, with the intent aforesaid, causes bodily injury to another by any means, knowing or having reason to know such other person is a correctional officer engaged in the performance of his public duties as a correctional officer, he is guilty of a Class 6 felony, and upon conviction, the sentence of such person shall include a mandatory minimum term of imprisonment of one year. Lastly, the bill provides that if an assault and battery upon (i) a correctional officer; (ii) a person directly involved in the care, treatment, or supervision of inmates in the custody of the Department of Corrections; (iii) an employee of a local or regional correctional facility directly involved in the care, treatment, or supervision of inmates in the custody of the facility; or (iv) a person directly involved in the care, treatment, or supervision of persons in the custody of or under the supervision of the Department of Juvenile Justice involves the use of any bodily fluid or excrement from such person charged, the sentence of such person, upon conviction, shall include a mandatory minimum term of confinement of three years.
Electric utilities; renewable energy standard eligible sources. Requires that, in order to qualify as renewable energy standard eligible sources under the renewable portfolio standard program, certain waste-to-energy resources, landfill gas-fired resources, and biomass-fired facilities be electric generating sources. Additionally, the bill requires, for waste-to-energy and landfill gas-fired resources to qualify, that such resources not use waste heat from fossil fuel combustion or credit thermal output or use the renewable thermal energy equivalent calculation to produce renewable energy certificates (RECs). Finally, the bill requires the State Corporation Commission (the Commission) to revoke and invalidate RECs if the Commission finds them to have been inappropriately or erroneously produced, registered, sold, banked, or retired and requires utilities to procure and retire RECs to cover any amount revoked and invalidated.
Mandatory sequestration of record; partial sealing; good cause shown exception. Requires a court to order the sealing or partial sealing of a divorce record of agreement upon motion of a party except for good cause shown. Under current law, sealing is discretionary. The bill provides that rulings and orders of the court shall only be sealed for good cause shown.
Employment decisions; automated decision systems; civil penalty. Provides that the Director of the Department of Human Resource Management shall require any state agency that uses an automated decision system as a substantial factor in any employment decision, as those terms are defined in the bill, to (i) ensure that such system and the use of such system complies with federal and state law, (ii) make certain disclosures, (iii) provide an opt-out mechanism, (iv) annually test such system, (v) ensure data security, and (vi) train agency staff on such system. The bill requires the Department and local government employers to establish and publicize a process for applicants for employment and employees to file concerns and complaints regarding the use of automated decision systems in such employment decisions and a process for the investigation and resolution of any such concerns and complaints. The bill also provides that no final employment decision shall be made by an employer without the involvement of a human decision maker, and no employer shall solely use any recommendation or prediction from an automated decision system to make a final employment decision. The bill subjects violating employers to civil penalties.
Electric utilities; recovery of development costs associated with small modular reactor. Permits the State Corporation Commission to impose, as part of a final order approving cost recovery for Dominion Energy for project development of a small modular reactor (SMR), a deadline to either (i) place the SMR into commercial operation or (ii) refund all SMR project development costs recovered from customers. Current law allows the Commission to place such a deadline on either (a) placing the SMR into commercial operation or (b) selling the permitted site and returning the proceeds of such sale to customers.
