Sen. Mark Obenshain

Virginia Public-Private Safety Communications Infrastructure Fund established. Establishes the Virginia Public-Private Safety Communications Infrastructure Fund, to be managed by the Department of Criminal Justice Services, for the purpose of making loans and awarding grants to local governments for the purpose of assisting with improvement projects relating to public safety radio and communications infrastructure.

Individual income tax subtractions; tips. Establishes an individual income tax subtraction for income attributable to tips in an amount equal to (i) 25 percent of the federal tip income deduction for taxable year 2026 and (ii) 50 percent of the federal tip income deduction in taxable year 2027 and thereafter.

Individual income tax subtractions; overtime. Establishes an individual income tax subtraction for income attributable to overtime in an amount equal to (i) 25 percent of the federal overtime deduction for taxable year 2026 and (ii) 50 percent of the federal overtime deduction for taxable year 2027 and thereafter.

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.

Income tax; standard deduction and earned income tax credit. Removes the sunset from and makes permanent 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 removes the sunset from and makes permanent 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.

Maddy summaryThis Senate resolution formally commends Dana G. Schrad for unspecified contributions. The bill is a ceremonial measure that does not create new laws or alter existing policies. It was passed by the Senate through a voice vote and serves solely to recognize the individual named in the title.

Maddy summaryThis bill is a Senate resolution that formally recognizes the achievements of the Luray High School boys' basketball team. It does not create new laws, allocate funds, or change any policies, but serves solely as a ceremonial acknowledgment of the group's accomplishments. The measure is a procedural action intended to honor the team without affecting public policy or government operations.

Maddy summaryThis Senate Resolution formally recognizes the University of Mary Washington men's basketball team. It serves as an official commendation rather than a law that changes government policy or spending. The measure was approved by the Senate to honor the team's accomplishments.

Maddy summaryThis bill formally recognizes and honors the veterans who served in Operation Desert Shield and Operation Desert Storm. It does not create new laws or change existing policies but serves as a ceremonial acknowledgment of their military service. The legislation was passed by both the House and Senate through voice votes, indicating broad bipartisan support for the commendation.

Maddy summaryThis bill honors the life of the Honorable Gerald Edward Connolly, a former state official. It serves as a commemorative resolution to recognize his contributions and legacy within the state government. The measure does not create new laws or policies but instead formally acknowledges his service. It was passed by both the House and Senate and is now awaiting final action.