Del. Eric Zehr

Income tax; standard deduction. Removes the sunset from and makes permanent the enhanced 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.

A BILL to amend the Code of Virginia by adding sections numbered 53.1-218.1 and 53.1-218.2, relating to the Ice-Free Communities Act; notification to federal immigration authorities of pending release of certain persons from custody.

Gift certificates; international transactions; fraud reports. Amends the definition of "gift certificate" and prohibits merchants from selling a gift certificate as part of an international transaction without first implementing a 24-hour hold on the activation of such gift certificate. The bill also requires local law enforcement to communicate reports of gift certificate fraud to the Internet Crime Complaint Center of the Federal Bureau of Investigation.

Tax on electronic distribution of material harmful to minors. Creates a tax at the rate of 10 percent of the gross receipts of any commercial entity operating an adult website, defined in the bill, for all sales, distributions, memberships, and other content amounting to material harmful to minors, defined in the bill, that is produced, sold, filmed, generated, or otherwise based in the Commonwealth. The bill provides that the revenues generated by this tax shall be deposited into the Behavioral Health and Developmental Services Trust Fund.

Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products. Under current law, no other sales and use tax is applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue. The bill has a delayed effective date of January 1, 2027.

Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products beginning on July 1, 2026. Under current law, no other sales and use tax is applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue.

A BILL to amend the Code of Virginia by adding sections numbered 2.2-1500 through 2.2-1545, relating to government efficiency; agency reporting requirements; healthcare financing reform; Interagency Health Financing Task Force; managed care organization performance review; housing regulatory review; procurement reform; technology consolidation; real property management; personnel efficiency; federal funding contingency; establishment of the Joint Subcommittee on Government Efficiency; data integration and transparency.

Fire Programs Fund; aid to localities; redistribution of funds. Provides that, for the purposes of funds distributed to localities as aid for fire programs, if a locality does not provide the required annual report and forms, any funds due to the locality for the next year shall be returned to the Fire Programs Fund and redistributed as grants to enhance firefighting and rescue services in accordance with policies developed by the Virginia Fire Services Board. Under current law, such funds are added to the 75 percent of the Fund allocated to the counties, cities, and towns of the Commonwealth for improvement of fire services in localities.

Genetic sequencing; organ transplants; use of foreign genetic sequencing or genetic sequencer operational and research software; foreign storage of genetic sequencing data; health insurance coverage for certain foreign organ transplants; civil penalty. Prohibits medical care facilities from (i) using genetic sequencers or any operational and research software, as such terms are defined in the bill, produced in a country designated as a foreign adversary by the federal government and (ii) storing genetic sequencing data with a country designated as a foreign adversary by the federal government. The bill requires medical care facilities to certify their compliance with such provisions, under penalty of perjury, annually with the Commissioner of Health and subjects medical care facilities that violate such provisions to civil penalties. The bill also prohibits health insurance carriers from covering human organ transplants that occur in China or other designated foreign countries and subjects carriers that violate this provision to civil penalties.

Food establishment inspection exemptions; private homes and farms. Exempts from required food establishment operation inspections any private home or farm where the resident or farmer processes, prepares, or otherwise produces food if such food is (i) sold in person in the Commonwealth to an individual for his own consumption and not for resale or consignment; (ii) sold at the private home or farm; (iii) not offered for sale to be used in or offered for consumption in retail food establishments; and (iv) affixed with a label placed on the principal display panel or, for a product packaging not large enough to bear such a label, offered for sale with a sign displaying the name, physical address, and telephone number of the person preparing the food, the date the food was processed, and the statement "NOT FOR RESALE — PROCESSED AND PREPARED WITHOUT STATE INSPECTION."