Teacher licensure; three-year license to teach career and technical education or dual enrollment courses at public high schools. Requires the Board of Education to provide for the issuance of a three-year license to teach solely career and technical education courses or dual enrollment courses at public high schools in the Commonwealth to any individual who (i) is employed as an instructor by an institution of higher education that is accredited by a nationally recognized regional accreditation body, (ii) is teaching in the specific career and technical education or dual enrollment subject area at such institution in which the individual seeks to teach at a public high school, and (iii) complies with the requirements set forth in relevant law to complete study in child abuse recognition and intervention and certification or training in emergency first aid, cardiopulmonary resuscitation, and the use of automated external defibrillators. The bill requires the Board to require any such instructor to maintain continuous employment in such position at the institution of higher education as a condition of continued licensure.
Underage consumption or possession of alcoholic beverage or marijuana or marijuana products; consequences; procedures. Reduces the penalties for underage consumption or possession of alcoholic beverages or marijuana or marijuana products to a written warning for a first violation, a written warning and the provision of informational materials about how to access community services for a second violation, and a write-up and an optional referral for accessing community services for a third or subsequent violation. Under current law, underage consumption, purchase, or possession of alcoholic beverages is punishable as a Class 1 misdemeanor with a period of license suspension and an option for a deferred dismissal in certain circumstances. The current penalties for underage consumption or possession of marijuana or marijuana products is a civil penalty of $25 and an order to enter a substance abuse treatment or education program. The bill also provides that such underage persons are not capable of giving lawful consent to a search and that the unconcealed possession of an alcoholic beverage or marijuana or marijuana products shall not constitute probable cause to initiate a search of a person or that person's personal property to determine any further violations of law. The bill specifies that such underage persons shall not be subject to arrest or otherwise detained or taken into custody by a law-enforcement officer and that a law-enforcement officer's body-worn camera system shall be activated during any encounter involving an underage person suspected to be in violation of such provisions. The bill also puts limits on the dissemination and retention of any law-enforcement records related to violations of such provisions.
Sales and use tax exemption; data centers. Requires data center operators to meet certain energy efficiency standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall be eligible for the exemption only if such operator demonstrates that (i) its facilities either have a power usage effectiveness score of no greater than 1.2 or, for data centers co-located in buildings with other commercial uses, achieve an energy efficiency level of no less than the most efficient 15 percent of similar buildings constructed in the previous five years and (ii) by January 1, 2028, it will procure carbon-free renewable energy and associated renewable energy certificates equal to 90 percent of its electricity requirements or its electricity will be otherwise derived from non-carbon-emitting, renewable sources.
Regional or local detention homes; educational programs; staffing; funding. Provides that the state general funds required to be provided for educational programs in regional or local detention homes (i) shall support a statewide staffing ratio of one teacher for every eight students in average daily attendance and an additional one teacher for every 10 students in the Community Placement Program and (ii) shall be distributed to regional or local detention homes in such a manner as determined by the Department of Education, whether in a ratio-based manner or otherwise, based on such factors as the Department deems appropriate, including capacity, need, enrollment trends, and the availability of alternative educational settings. Current law provides that teacher staffing ratios for regional or local detention homes shall be based on a ratio of one teacher for every 12 beds based on the capacity of the facility; however, if the previous year's average daily attendance exceeds this bed capacity, the ratio shall be based on the average daily attendance at the facility as calculated by the Department from the previous school year.
Department of Energy; developing criteria to determine the appropriateness of sites for solar facilities. Requires the Department of Energy (the Department) to develop a set of criteria to be used by reviewers to (i) assess the appropriateness of potential siting areas and (ii) assign a siting appropriateness score from one to 100 for each area and to establish a scoring committee to review applications for proposed solar facilities. Beginning January 1, 2027, the bill requires every completed land use application for a proposed solar facility to be forwarded by the host locality to the Department for evaluation and scoring. The bill provides that the locality shall continue to have final authority for approval or disapproval of a proposed solar facility.
Revenue reserves and budgetary amendments. Provides that any withdrawal from the Revenue Stabilization Fund made to comply with the 20 percent combined amount limitation for the Revenue Stabilization Fund and the Revenue Reserve Fund shall be assigned by the Comptroller and be considered a portion of the committed fund balance of the general fund of the state treasury, subject to the provisions of the general appropriation act.
Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construction or renovation of schools if such levy is approved in a voter referendum. Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties and the City of Danville are authorized to impose such a tax.
Taxation and revenues of the Commonwealth. Extends the sunset from January 1, 2027, to January 1, 2029, for the standard deduction amounts of $8,750 for single individuals and $17,500 for married individuals filing jointly. Under current law, the standard deduction is scheduled to revert to $3,000 for single individuals and $6,000 for married individuals filing jointly after taxable year 2026. The bill also extends the sunset from January 1, 2027, to January 1, 2029, for the increase in Virginia's refundable earned income tax credit from 15 percent to 20 percent of the allowable federal earned income tax credit. Under current law, the Virginia refundable earned income tax credit expires in taxable year 2027 and Virginia's nonrefundable earned income tax credit, which has no expiration date, is equal to 20 percent of the federal credit.
Conformity of the tax laws of the Commonwealth to the Internal Revenue Code and state taxation. Provides that Virginia will deconform from certain provisions of the Internal Revenue Code for state income tax purposes, including the suspension of the overall limitation on itemized deductions, the bonus depreciation allowance for certain assets, the limitation on the election to expense certain depreciable business assets, the deduction for domestic research or experimental expenditures, and the modification of the limitation on business interest. The bill also provides that Virginia will not conform to (i) any amendment of the Internal Revenue Code enacted on or after January 1, 2026, with a projected impact that would increase or decrease general fund revenues by any amount in the fiscal year in which the amendment was enacted or any of the succeeding four fiscal years and (ii) all amendments enacted on or after January 1, 2026, if the cumulative projected impact of such amendments would increase or decrease general fund revenues by any amount in the fiscal year in which the amendments were enacted or any of the succeeding four fiscal years, but Virginia will still conform to any federal tax changes that the General Assembly subsequently adopts and to any federal tax extenders. Under current law, Virginia conforms to federal tax changes as soon as they are enacted by Congress, with certain exceptions. However, the twelfth enactment of the 2025 Appropriation Act temporarily paused rolling conformity generally for any federal tax changes enacted on or after January 1, 2025, but before January 1, 2027, and thereby still required Virginia to conform to any federal tax changes that the General Assembly subsequently adopts and to any federal tax extenders.
Denial or abridgement of the right to work; repeal. Repeals the provisions of the Code of Virginia that, among other things, prohibit any agreement or combination between an employer and a labor union or labor organization whereby (i) nonmembers of the union or organization are denied the right to work for the employer, (ii) membership in the union or organization is made a condition of employment or continuation of employment by such employer, or (iii) the union or organization acquires an employment monopoly in any such enterprise.
Driver improvement clinics; motorcycle driver improvement clinics; Motorcycle Driver Improvement Clinic Fund; created. Creates motorcycle driver improvement clinics, defined in the bill, as a subset of existing driver improvement clinics and provides requirements and parameters for the instruction and administration of the motorcycle driver improvement clinics. The bill authorizes courts to direct defendants who have committed violations while operating a motorcycle to attend a motorcycle driver improvement clinic and satisfy the requirements thereof. The bill also creates the Motorcycle Driver Improvement Clinic Fund for the operation and administration of motorcycle driver improvement clinics. The bill specifies that priority be given to the creation of motorcycle driver improvement clinics that operate as computer-based clinics.
Railroad safety; minimum train crew; movement of freight; civil penalties. Requires a crew of at least two qualified individuals on all trains, locomotives, or light engines used in connection with moving freight. The bill requires a railroad company that violates its provisions to pay certain fines for first, second, and third or subsequent violations within three years.
