Income tax, corporate; taxable income, net operating loss.

SB767 — Motor vehicles; glass repair and replacement, emissions inspections, penalties, repeals.

Motor vehicle glass repair and replacement; emissions inspection; penalties. Establishes various notice requirements for motor vehicle glass repair shops, defined in the bill, and provides that a violation of such requirements is a prohibited practice under the Virginia Consumer Protection Act. The bill permits a motor vehicle to qualify for an emissions inspection waiver if such vehicle has failed an inspection and the vehicle's onboard diagnostic system is in a not-ready condition to be tested when presented for reinspection. This bill is identical to HB 312.

SB803 — Virginia Fair Housing Law; regulations defining terms related to unlawful conduct.

Virginia Fair Housing Law; unlawful conduct. Directs the Fair Housing Board to promulgate regulations defining "quid pro quo harassment," "hostile environment harassment," and other terms related to unlawful conduct under the Virginia Fair Housing Law. The bill directs the Fair Housing Board to adopt emergency regulations to implement the provisions of the bill.

SB731 — Private companies providing public transportation services; employee protections.

Private companies providing public transportation services; employee protections; report. Requires the governing body of any county or city that contracts with a private company to provide transportation services to (i) require such company to provide any employee of such company providing such services compensation and benefits that are, at a minimum, equivalent to the compensation and benefits provided to a public employee, as defined in the bill, with a position requiring equivalent qualifications and years of service; (ii) provide transportation services through such company's own employees; and (iii) if such county or city subsequently elects to provide its own system of public transportation, adopt an ordinance or resolution providing for collective bargaining and ensure all employees of such private company are offered employment with such subsequent public transportation system without loss of compensation or benefits. The bill clarifies that the bill only applies to actions occurring on or after the effective date and excludes any action taken, contract signed, liability incurred, or right accrued prior to July 1, 2026, from the requirements. Finally, the bill directs the Director of the Department of Rail and Public Transportation to convene a work group to develop recommendations on how to implement the provisions of the bill and requires the work group to report its findings and recommendations to the Chairs of the House Committee on Labor and Commerce and Senate Committee on Local Government by November 1, 2026. This bill is identical to HB 547.

SB620 — Va. ABC Authority; permitting of retail tobacco product retailers, etc.

Virginia Alcoholic Beverage Control Authority; permitting of retail tobacco product retailers; purchase, possession, and sale of retail tobacco products; penalties; report. Transitions and provides a more comprehensive structure for the current licensing and enforcement responsibilities related to liquid nicotine and retail tobacco products from the Department of Taxation to a permitting system administered by the Virginia Alcoholic Beverage Control Authority. The bill requires the Board of Directors of the Virginia Alcoholic Beverage and Control Authority to conduct an unannounced buyer operation at least once every 24 months to verify that a permittee, defined in the bill, is not selling retail tobacco products to persons under 21 years of age. Portions of the bill have a delayed effective date of October 1, 2026. This bill is identical to HB 308.

SB599 — Va. Opioid Use Red. & Jail-Based Substance Use Disorder Trtmt. and Transition Fund; grant procedure.

Virginia Opioid Use Reduction and Jail-Based Substance Use Disorder Treatment and Transition Fund; grant procedures. Requires the grant procedure to govern funds awarded to local and regional jails for the planning or operation of substance use disorder treatment services and transition services for persons with substance use disorder who are incarcerated in local and regional jails to include requirements that (i) any grant awarded shall be made for up to three years and (ii) an applicant for a grant submit a plan demonstrating how such applicant will become independently financially viable within the time period for which the grant is awarded. This bill is a recommendation of the Joint Commission on Health Care and is identical to HB 455.

SB666 — Residential land development and construction; fee transparency, local housing development.

Department of Housing and Community Development; housing development database. Requires the Department of Housing and Community Development to collect from each locality and make available to the public, localities, state agencies, and other state and regional public entities in a centralized, machine-readable, screen reader compatible database various data for each new and existing housing development in each locality in the Commonwealth, including data related to the number of housing development plans submitted and approved by the locality and the average approval timeline for housing development plans.