Sen. Mark Obenshain

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.

Electric utilities; construction and development of renewable energy facilities; powers of State Air Pollution Control Board; powers of State Corporation Commission. Repeals provisions (i) requiring the State Air Pollution Control Board to adopt regulations to reduce carbon dioxide emissions from any electricity generating unit in the Commonwealth and authorizing the Board to establish an auction program for energy allowances; (ii) prohibiting the State Corporation Commission from approving any new utility-owned generation facilities that emit carbon dioxide as a by-product of energy generation under certain circumstances; (iii) declaring that statutory allowances for energy derived from sunlight, onshore wind, offshore wind, and storage facilities are in the public interest; and (iv) relating to the development of solar and wind generation and energy storage capacity, development of offshore wind capacity, and generation of electricity from renewable and zero-carbon sources. The bill provides that planning and development activities for new nuclear generation facilities are in the public interest.

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.

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.

Civil actions; liability of employer for personal injury or death by wrongful act. Provides that in an action for personal injury or death by wrongful act brought by a vulnerable victim, defined in the bill, against an employee, a finding that the employee's employer is vicariously liable for such employee's conduct shall be based on several factors, including the likelihood of the employee coming into contact with such vulnerable victim and the employer's failure to exercise reasonable care over the employee.

Eminent domain; condemnation proceedings. Makes various changes to provisions governing eminent domain, primarily relating to procedures in condemnation proceedings and the transfer of a defeasible title by certificate. The bill specifies that, in a condemnation proceeding initiated by an authorized condemnor or the Commissioner of Highways, a certificate transferring a defeasible title shall include certain information describing the property and any rights to the property being taken or damaged. Finally, the bill repeals the requirement that the court refer a matter initiating a condemnation proceeding to a dispute resolution orientation.

Department of Social Services; assisted living facilities; appointment of receiver. Specifies the circumstances under which the Commissioner of Social Services may petition the court to appoint a receiver for an assisted living facility, which is permitted under current law, and describes the procedures to be followed (i) for the filing of such petition and (ii) when a receivership has been established.

Maddy summaryThis resolution formally honors the McGaheysville Volunteer Fire Company, Inc., recognizing their service to the community. It has no policy impact or financial obligation - it is a ceremonial expression of appreciation from the legislature. The bill passed unanimously in both chambers and now serves as a formal record of commendation.

Maddy summaryHJ 710 is a ceremonial resolution formally expressing appreciation for Barry Eugene DuVal's contributions. It does not impose any legal requirements or change policies, as it is solely a symbolic gesture of recognition. The resolution directly honors DuVal but affects no individuals or entities through binding actions. This type of bill is common for acknowledging community service or achievements without altering legislation.

Maddy summaryHJ 714 is a ceremonial resolution commending the Virginia Poultry Federation for its contributions to the state's agricultural community. It does not create new laws or affect any specific policies, regulations, or individuals. The resolution passed unanimously in both the House and Senate (via voice vote) and was formally adopted on March 24, 2025. As a symbolic gesture, it expresses legislative appreciation but has no binding effect or practical impact on state operations or regulations.