Del. Adele McClure

Earned income tax credit. Allows eligible low-income taxpayers to claim a refundable income tax credit equal to 20 percent of the federal earned income tax credit claimed that year by the taxpayer for the same taxable year. The bill also states that individuals who would have been entitled to the federal equivalent of this credit but for the fact that the individual, the individual's spouse, or one or more of the individual's children does not have a valid social security number are eligible to claim this credit. Under current law, taxpayers may choose to claim either a nonrefundable tax credit equal to 20 percent of the federal earned income tax credit claimed that year or a refundable tax credit equal to 15 percent of the federal earned income tax credit claimed that year.

Health insurance; coverage for at-home blood pressure monitors. Requires health insurers, health maintenance organizations, and corporations providing health care coverage subscription contracts to provide coverage for at-home blood pressure monitors to individuals who (i) have a diagnosis of hypertension, (ii) are at risk of developing hypertension, or (iii) have been recommended for at-home blood pressure monitoring by a licensed health care provider. The coverage provided under the bill shall not be subject to any copayment or fees for an at-home blood pressure monitor. The bill directs the Bureau of Insurance, in consultation with the Department of Health, to establish guidelines for implementing the coverage required by the bill, to monitor compliance of such requirements by health care providers, and to submit a report of its findings and recommendations to the Governor and General Assembly by December 1, 2026.

Board of Education; Child Care Subsidy Program; maximum reimbursement rate; vendors providing care outside of normal business hours. Directs the Board of Education to amend its regulations relating to the Child Care Subsidy Program to permit payment over the maximum reimbursable rate for any vendor that provides child care outside of normal business hours, provided that such rate may not exceed twice the maximum reimbursable rate for child care provided within normal business hours.

Line of Duty Act; payments to beneficiaries. Provides that if a deceased person, as that term is defined in the Line of Duty Act, died as a result of certain cancers within 10 years from his date of retirement, his beneficiary shall be entitled to the payment of certain benefits. Under current law, such beneficiary shall be entitled to such payment if the deceased person's death (i) arose out of and in the course of his employment or (ii) was within five years from his date of retirement.

Child tax credit; Virginia adjusted gross income. Creates a one-time tax credit in taxable years 2025 through 2029 for taxpayers whose households include dependents younger than 12 years of age and whose family Virginia adjusted gross income, defined in the bill, does not exceed $100,000. Such credit shall be in an amount equal to $300 for each such dependent and only one credit may be claimed for each such dependent. The bill provides that if the taxpayer is a resident of the Commonwealth for the full taxable year, the credit is refundable. Otherwise, the credit is nonrefundable.

Department of Housing and Community Development; rental assistance pilot program. Establishes the rental assistance pilot program within the Department of Housing and Community Development for the purpose of providing monthly rental assistance to qualifying households, as defined by the bill. The bill directs the Department to submit an annual report to the General Assembly on the implementation and impact of the rental assistance program. The bill has an expiration date of July 1, 2028.

Board of Housing and Community Development; members. Expands from 14 to 15 the number of members serving on the Board of Housing and Community Development by adding another Director of Regulatory Compliance of the Virginia Building and Code Officials Association. The two Directors of Regulatory Compliance of the Association shall serve as ex officio voting members and shall be members of the Board's Codes and Standards Committee. The bill also removes the prohibition on such Directors from serving as either the chairman of such committee or of the Board.

Collective bargaining by firefighters and emergency medical services providers. Authorizes firefighters and emergency medical services providers employed by a political subdivision of the Commonwealth to engage in collective bargaining through labor organizations or other designated representatives. The bill provides for the appointment of a three-member board of arbitration regarding any dispute arising between an employer and firefighters or emergency medical services providers. Under the bill, determinations made by such board of arbitration are final on a disputed issue and are binding on the parties involved.

Firearm locking device required for sale or transfer of firearm; warning against accessibility to children; penalty. Makes it a Class 3 misdemeanor for any licensed manufacturer, licensed importer, or licensed dealer to sell, deliver, or transfer any firearm to any person other than a licensed manufacturer, licensed importer, or licensed dealer unless the transferee is provided with a locking device for that firearm and the firearm is accompanied by a warning, in conspicuous and legible type in capital letters printed on a separate sheet of paper included within the packaging enclosing the firearm, that firearms should be locked and kept away from children and that there may be civil and criminal liability for failing to do so. The bill provides exceptions for law-enforcement and governmental agencies. This bill incorporates HB 12.

Virginia Public Procurement Act; additional public works contract requirements. Provides that public bodies shall require the contractor and its subcontractors for any capital outlay project, as defined in the bill, to complete certain safety training programs, maintain records of compliance with applicable laws, and participate in approved apprenticeship training programs. The bill provides exemptions from such requirements for reasons related to lack of availability of apprentices and high costs. The bill has a delayed effective date of July 1, 2025.