Income tax; pass-through entities; sunset. Removes the sunset for the elective entity level tax on pass-through entities that is currently set to expire after taxable year 2026.
General Assembly; intergovernmental affairs; delegates to convention for proposing amendments held pursuant to Article V of the Constitution of the United States; penalties. Provides for the selection by the General Assembly of delegates to attend a convention for proposing amendments to the Constitution of the United States held pursuant to Article V of the Constitution of the United States. The bill grants the General Assembly the power to recall delegates, appoint new delegates, and convene an advisory committee to oversee the conduct of delegates. The bill provides that delegates must take an oath to adhere to the instructions of the General Assembly and any delegate who votes or otherwise acts beyond the authority granted in such instructions is guilty of a Class 5 felony.
Department of Health; suicide prevention; at-risk populations; work group; report. Directs the Department of Health to convene a work group to develop a statewide strategic plan to reduce suicides among at-risk populations in the Commonwealth. The bill requires the work group to submit its findings and recommendations to the Governor, the Joint Commission on Health Care, the Chair of the House Committee on Health and Human Services, and the Chair of the Senate Committee on Education and Health by November 1, 2026.
Elections; campaign finance disclosure reports; searchable electronic database. Requires the Department of Elections to provide an interface for the campaign finance database maintained by the Department that allows users to easily search for and sort information by individual candidates and types of elections, offices, committees, other spenders, and contributors; contributions, receipts, disbursements, expenditures, loans, and other categories of information included in campaign finance reports; and late filings, incomplete filings, and other violations. The bill specifies that the interface shall also provide users tools for manipulating and exporting data. The bill has a delayed effective date of July 1, 2027.
Standards of Quality; class size limits; exception for certain ensemble music classes. Exempts any ensemble music class offered in grade six from the provision limiting the size of any class offered in grades four through six to no larger than 35 students and, instead, permits any such ensemble music class to have up to 45 students.
Income tax subtractions; uniformed services and foreign service retirement benefits. Provides that, for taxable years beginning on and after January 1, 2027, (i) the military retirement income tax subtraction allowed under current law shall include retirement income of uniformed service members and (ii) up to $40,000 of United States Foreign Service member retirement benefits shall be subtracted in computing Virginia taxable income.
Health insurance; coverage for speech therapy as a treatment for stuttering. Requires health insurance carriers whose health care plans include coverage for habilitative services and rehabilitative services, as such terms are defined in the bill, to provide coverage for habilitative speech therapy and rehabilitative speech therapy, as such terms are defined in the bill, as a treatment for stuttering. The bill provides that such coverage is not (i) subject to any maximum annual benefit limit, including any limits on the number of visits an insured may make to a speech-language pathologist; (ii) limited based on the type of disease, injury, disorder, or other medical condition that resulted in the stuttering; or (iii) subject to utilization review or utilization management requirements, including prior authorization or a determination that the habilitative or rehabilitative speech therapy services are medically necessary. The bill applies to health care plans delivered, issued for delivery, or renewed on and after January 1, 2027.
Elections; time of certain local elections. Removes a provision that requires local elections for mayor, members of a local governing body, or members of an elected school board to be held at the time of the November general election. The bill allows cities and towns that made the transition between July 1, 2021, and July 1, 2026, to provide by ordinance for its reversal.
Virginia Military Survivors and Dependents Education Program; tuition and fee waivers; eligibility. Expands eligibility for a waiver of tuition and fees at public institutions of higher education pursuant to the Virginia Military Survivors and Dependents Education Program to the spouse or a child between the ages of 16 and 29 (i) of a military service member who, while serving as an active duty member in the Armed Forces of the United States, Reserves of the Armed Forces of the United States, or Virginia National Guard, died in the line of duty, including from a training accident, a service-connected illness, or toxic exposure or as a result of a mental health condition such as post-traumatic stress disorder or suicide, or (ii) of a veteran who served in the Armed Forces of the United States, Reserves of the Armed Forces of the United States, or Virginia National Guard and who died as a result of a service-connected condition, including a service-connected illness, an injury, toxic exposure, or suicide.
Study; Department of Workforce Development and Advancement; high school graduates; optional service year program; report. Requests the Department of Workforce Development and Advancement, in collaboration with the State Council of Higher Education for Virginia, to determine the feasibility of creating an optional service year program for recent high school graduates in the Commonwealth.
Law-enforcement officers; restrictions on wearing of facial coverings; exceptions; civil liability; penalty. Prohibits certain state and federal law-enforcement officers from wearing facial coverings, defined in the bill, while engaged in the performance of their official duties. The bill sets out several exceptions to such prohibition, including protective facial coverings to protect against disease, infection, and exposure to toxic substances and facial coverings worn by any law-enforcement officer assigned to a special weapons and tactics team while engaged in the performance of his official duties with such team. The bill subjects the law-enforcement officer to disciplinary action, including dismissal, demotion, suspension, transfer, or decertification, and creates a Class 1 misdemeanor for any law-enforcement officer who wears a facial covering in violation of the provisions of the bill unless the law-enforcement agency that employs such law-enforcement officer has adopted and established a written policy for and restrictions on the use of facial coverings. The bill also directs the Department of Criminal Justice Services to develop a model policy for and restrictions on the use of facial coverings by law-enforcement officers. Finally, the bill creates a civil cause of action for any person injured as a result of tortious conduct by a law-enforcement officer who knowingly and intentionally wears a facial covering in violation of the provisions of the bill. The bill provides that sovereign immunity shall not be a defense to civil liability for such tortious conduct.
Department of Conservation and Recreation; acceptance of property to establish a state park; Loudoun County. Authorizes the Department of Conservation and Recreation to accept 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 in Loudoun County, known as Oak Hill Farm, for the purpose of establishing and operating a state park on such property.
