App Store Accountability Act; civil penalties; civil action. Requires an app store provider, defined in the bill, to verify the age category of an account holder, obtain verifiable parental consent for a minor account holder, and share such age category and consent information with the developer of an app, defined in the bill. The bill requires a developer to verify the age category of an account holder with a developer's app and notify app store providers of any significant change to a developer's app. The bill also requires a developer to provide a parental consent disclosure for each of its apps to each app store provider that makes the developer's app available on its app store, and such provider shall provide such disclosure on its app store. The bill allows the Attorney General and any minor or parent of a minor who suffers harm by reason of a violation of this bill to initiate an action. The bill has a delayed effective date of July 1, 2027.
Local correctional facilities; reimbursements for housing convicted state felons. Provides that, notwithstanding the quarterly installment payments the Compensation Board is required to provide for reimbursements to localities, the Compensation Board shall ensure that it provides reimbursement to localities for the entirety of the costs incurred by such locality arising from housing convicted state felons in any local or regional correctional facility.
Income tax subtraction; military retirement benefits; uniformed services. Expands the military benefits income tax subtraction to include retirement income received for service in the uniformed services of the United States, which includes the United States Armed Forces, the commissioned corps of the National Oceanic and Atmospheric Administration, and the commissioned corps of the United States Public Health Service. Under current law, the subtraction is only allowed for military retirement income received for service in the United States Armed Forces.
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.
Individual income tax subtraction; long-term capital gains from sale of principal residence. Provides an individual income tax subtraction in taxable years 2025 through 2029 for income that is (i) taxed as a long-term capital gain for federal income tax purposes, (ii) attributable to the sale of property that served as the taxpayer's principal residence for at least two of the five years preceding such sale, and (iii) in excess of federal limitations only allowing an exclusion from gross income for up to $250,000, or $500,000, for joint filers, of gain from such a sale.
A BILL to amend and reenact § 58.1-322.03 of the Code of Virginia, relating to Virginia taxable income; standard deduction; sunset.
Electric utilities; electric distribution infrastructure serving data centers. Prohibits the costs associated with the construction or extension of any electric distribution infrastructure that primarily serves the load of a data center, including the costs of any associated land acquisition, from being recovered from any other customer.
Bank franchise tax; retail sales and use tax; tangible personal property tax; data centers. Provides that on and after July 1, 2026, if any tenant of a data center is a bank, then the retail sales and use tax exemption for data center computer equipment shall not apply to the data center operator and any tenants of the data center. The bill also adds computer equipment and peripherals of all banks used in a data center to personal property that is taxable for banks subject to the bank franchise tax in lieu of most other taxes.
Department of Education; special education and related services; educational rights, protections, and duties relating to the education of children with disabilities; requirements. Updates several provisions relating to the provision of a free appropriate public education (FAPE), as defined by the bill, including special education and related services, to children with disabilities in the Commonwealth to ensure such provisions are current and consistent with applicable federal law and regulations, including by (i) updating several relevant definitions to bring such definitions up-to-date and (ii) amending several provisions of current law relating to the duties of the Board of Education, the Department of Education, and each school board in ensuring the provision of FAPE, including special education and related services, to children with disabilities in accordance with federal law and regulation. The bill also codifies several provisions of the federal Individuals with Disabilities Education Act (IDEA) and its implementing regulations, including provisions relating to (a) the educational rights of children with disabilities and their parents and the corresponding duties of the Board, Department, and school boards to protect such rights; (b) the evaluation, eligibility determination, and reevaluation of children for special education and related services; (c) the development, review, and revision of the individualized education plan of each child with disabilities, and (d) the procedural safeguards guaranteed to children with disabilities and their parents with respect to receiving a free appropriate public education. The bill also codifies certain protections for qualified students with disabilities, as defined by the bill, from discrimination on the basis of disability in a public school setting, in accordance with § 504 of the Rehabilitation Act of 1973 and its implementing regulations. The provisions of the bill relating to protections for qualified students with disabilities from discrimination on the basis of disability in a public school setting shall not become effective unless and until any provision of § 504 of the Rehabilitation Act of 1973 and any of its implementing regulations has been repealed or declared invalid or nullified by the final judgement of a federal court applicable to the Commonwealth or by executive or administration action, including any action of the federal or judicial branch that nullifies the effectiveness of such law and regulations in prohibiting discrimination on the basis of disability in federally funded programs or activities. Finally, the bill repeals certain sections and makes several technical amendments as necessary in order to update and bring into conformity with applicable federal law and regulation provisions of current law relating to the provision of special education and related services to children with disabilities.
Robbery. Conforms certain provisions of the Code referencing robbery to the degrees of robbery offenses established by Chapter 534 of the Acts of Assembly of 2021, Special Session I. These changes include: (i) limiting to the three higher degrees of robbery certain non-robbery crimes for which committing such crime with the intent to commit a robbery is an element of the offenses, (ii) limiting the types of robbery that are included in the definition of "acts of violence" to the two higher degrees of robbery, (iii) clarifying how robbery offenses will be scored on the sentencing guidelines, (iv) allowing persons convicted of the two lesser degrees of robbery to be eligible for conditional release if they are terminally ill and for enhanced earned sentence credits, (v) allowing persons who are ineligible for parole as a result of being convicted of three of certain enumerated offenses to be eligible for parole if convicted of an offense that would constitute robbery by presenting of firearms, and (vi) limiting the application of the three-strikes law to the two higher degrees of robbery and making persons convicted under the three-strikes law eligible for parole if one of the three convictions resulting in the mandatory life sentence would constitute one of the two lesser degrees of robbery. The bill leaves unchanged the current law making all degrees of robbery predicate criminal acts by adding the two lesser degrees of robbery to the definition of "predicate criminal act" and specifying that the two higher degrees of robbery are included in the definition of "act of violence." The bill requires the changes made to the eligibility for conditional release of terminally ill prisoners and enhanced earned sentence credits to apply retroactively if certain criteria are met.
State-owned bottomlands; localities; property interest. Provides that any city or county that is party to an executed project partnership agreement with the Department of the Army for a flood or storm risk management program, damage reduction project, or similar program specifically authorized by the United States Congress shall be deemed to hold a legal property interest in the use of state-owned waters, bottoms, or subsurface soils sufficient to qualify for any easements necessary for the construction or completion of the project or program.
Department of Emergency Management; emergency services and disaster preparedness programs; inclusion of federally recognized tribes. Requires the Department of Emergency Management to administer certain emergency services in coordination with federally recognized tribes that the Department has entered into a contract or memorandum of understanding with for assistance regarding such emergency services. This bill is a recommendation of the Commission on Updating Virginia Law to Reflect Federal Recognition of Virginia Tribes.
