Bills & Legislation

2026 Special Session I operating resolution.

2026 Special Session I operating resolution.

Mamie E. LockeDemocrat

Qualifying vehicles, certain; Dept. of Tax. to study options for abolishing personal property tax.

Study; Department of Taxation; options for abolishing the personal property taxation of certain qualifying vehicles; report. Requests the Department of Taxation to study options for abolishing the personal property taxation of certain qualifying vehicles and to evaluate alternative local revenue sources in order to account for the shortfall in local tax revenues that will result from the abolition of such tax.

David W. MarsdenDemocrat

Washington County; DCR to study feasibility of establishing a state park in Holston River watershed.

Study; Department of Conservation and Recreation; state park in Washington County; report. Requests the Department of Conservation and Recreation to study the feasibility of establishing a state park in Washington County at the Mendota Trail and Abrams Falls located within the Holston River Watershed.

Todd E. PillionRepublican

Medical malpractice; limitations on recovery, certain actions.

Medical malpractice; limitation on recovery; certain actions. Eliminates the cap on the recovery in actions against health care providers for medical malpractice where the act or acts of malpractice occurred on or after July 1, 2026, and occurred against a patient age 10 or younger.

Jen Kiggans - to resign 12/31Republican

Data centers; taxes on banks that are tenants of a center.

Bank franchise tax; retail sales and use tax; tangible personal property tax; data centers. Provides that on and after July 1, 2026, if any tenant of a data center is a bank, then the retail sales and use tax exemption for data center computer equipment shall not apply to the data center operator and any tenants of the data center. The bill also adds computer equipment and peripherals of all banks used in a data center to personal property that is taxable for banks subject to the bank franchise tax in lieu of most other taxes.

Danica A. RoemDemocrat

Virginia Military Survivors and Dependents Education Program; tuition and fee waivers.

Virginia Military Survivors and Dependents Education Program; tuition and fee waivers. Requires the Commissioner of Veterans Services to consider certain domicile or physical presence requirements for the Virginia Military Survivors and Dependents Education Program satisfied when (i) the failure to meet such requirements is solely attributable to a relocation outside of the Commonwealth by lawful military order or (ii) in the case of a survivor or dependent that meets all other eligibility requirements who has relocated to the Commonwealth by lawful military order, when the survivor or dependent has established residency in the Commonwealth, after having been enrolled in a higher education tuition and fees program for military survivors and dependents in another state.

Danica A. RoemDemocrat

Equity in public school funding and staffing; At-Risk Program established, Standards of Quality.

Public schools; Standards of Quality; certain calculations; At-Risk Program established. The bill establishes (i) the At-Risk Program for the purpose of supporting programs and services for students who are educationally at-risk, including programs and services of prevention, intervention, or remediation; (ii) a state-funded, flexible per pupil Standards of Quality funding add-on to be applied for each special education student, calculated in accordance with the provisions of the bill, for the purpose of better meeting the educational needs of students with disabilities; and (iii) a state-funded, flexible per-pupil Standards of Quality funding add-on to be provided for each English language learner student, calculated in accordance with the provisions of the bill, for the purpose of better meeting the educational needs of English language learner students. The bill also establishes requirements and conditions for each school division receiving funding pursuant to the At-Risk Program or either of the per pupil Standards of Quality funding add-ons established pursuant to the bill, including a requirement that each such school division annually report to the Department of Education on the planned and actual uses of such funds. The bill directs the Department to annually compile and publish on its website a summary of the reports received from each school division on the use of such funds. Finally, the bill authorizes the Department, upon providing notice and an opportunity for corrective action, withhold, recover, or redirect funds provided pursuant to the bill from any school division found to be in noncompliance with the requirements set forth in the bill.

Barbara A. FavolaDemocrat

RS & UT; food for human consumption and essential personal hygiene products, delayed effective date.

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.

David R. SuetterleinRepublican

Open containers; prohibition on consumption and possession in the passenger area of motor vehicles.

Open containers; prohibition on consumption and possession in the passenger area of motor vehicles.

Danica A. RoemDemocrat

Real property tax bills; disclosure, resource protection area.

Real property tax bills; disclosure; resource protection area.

Scott A. SurovellDemocrat

Kratom; Virginia Sate Crime Commission to conduct an analysis of enforcement and regulation, report.

Virginia State Crime Commission; kratom regulation and enforcement; report.

Jen Kiggans - to resign 12/31Republican

Conservation easement owners, DCR to report demographic information.

Virginia Conservation Easement Act; demographic information on certain conservation easement owners; report. Requires the Department of Conservation and Recreation to submit an annual report to the Governor and General Assembly containing demographic information about each owner of a conservation easement in the Commonwealth that is funded with public funds. The bill requires such information to include (i) the owner's age, gender, ethnicity, household income, and geographic location; (ii) the type of conservation entity the owner formed under the laws of the Commonwealth; and (iii) if an owner is a part of a Indian tribe, the identity of such tribe. The bill requires the Department to submit the initial report by November 1, 2026, and annually by November 1 of each year thereafter.

Richard H. StuartRepublican

Clinical nurse specialists; practice agreements, consultation requirements.

Clinical nurse specialists; practice agreements; consultation requirements.

Christopher T. HeadRepublican

Nursing facilities; related party rent disclosures, incentive payment reduction, penalty

Nursing facilities; related party rent disclosures; incentive payment reduction; penalty. Requires any nursing facility enrolled as a Medicaid provider that makes rent or lease payments to publicly disclose information related to the rent or lease payments, including whether payments are made to a related party, the nature of the related party, and the related party rent expense, as defined in the bill. The bill requires the Department of Medical Assistance Services to determine whether related party rent expenses exceed a fair rental value benchmark and if so, deduct a portion of any incentive payment owed to the nursing facility. A knowingly false attestation or disclosure is punishable as a Class 3 misdemeanor.

Jen Kiggans - to resign 12/31Republican

Virginia Fire Personnel and Equipment Grant Program; established, report.

Virginia Fire Personnel and Equipment Grant Program established; report. Establishes the Virginia Fire Personnel and Equipment Grant Program (the Program) for the purpose of awarding grants to localities to hire additional firefighters and to improve their firefighting and emergency medical services. The bill specifies that the Department of Fire Programs (the Department) shall administer the Program and two types of grants shall be made from the Program. The first shall provide grants to localities to increase the number of firefighters. Such grants shall be made for up to three years and shall be used by localities for programs to (i) hire new, additional full-time firefighters; (ii) convert part-time or volunteer firefighters to full-time firefighters; or (iii) recruit and retain volunteer firefighters. The second shall award grants to localities for improving firefighting and emergency medical services, including by acquiring firefighting and emergency medical services vehicles and equipment and modifying facilities. For both grants, the bill provides that funds shall not be used to supplant any funds currently provided by the Commonwealth or by the locality and shall be used to increase the total amount of funds available for the provision of firefighting or emergency medical services. The bill requires the Department to submit a report annually, beginning November 1, 2027, to the Governor and the General Assembly containing a list of grants, the amount of each approved grant, information on the performance assessment system that the bill directs the Department to create, an evaluation of each grant based on such system, and any other criteria deemed relevant by the Department.

Tammy Brankley MulchiRepublican

Real property tax; exemption surviving spouses of members of armed forces who died in line of duty.

Real property tax exemption; surviving spouses of members of the armed forces who died in the line of duty. Authorizes localities to provide, for tax years beginning on and after January 1, 2026, up to a total exemption from real property taxes for dwellings owned by surviving spouses of members of the armed forces that are situated on property zoned as single family residential. Under current law, a total exemption is only allowed for such dwellings with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single family residential.

Bill DeStephRepublican

Boyd-Graves Conference, et al.; work group to address legal deserts within the Commonwealth, report.

Boyd-Graves Conference and Virginia Criminal Justice Conference; work group to address legal deserts within the Commonwealth; report. Directs the Boyd-Graves Conference, in conjunction with the Virginia Criminal Justice Conference, to convene a work group of relevant stakeholders to make recommendations for legislative solutions to address the disparities in the geographical distribution of available legal services within the Commonwealth. The bill directs the work group to report its findings and recommendations to the Chairs of the House and Senate Committees for Courts of Justice by November 1, 2026.

Tammy Brankley MulchiRepublican

Court of Appeals of Virginia; increases maximum number of judges, hearings en banc.

Maximum number of judges on the Court of Appeals of Virginia; hearings en banc. Increases from 17 to 21 the maximum number of authorized judges on the Court of Appeals of Virginia. The bill provides that the Supreme Court of Virginia shall prescribe by rule the number of judges needed for the Court of Appeals to sit en banc, and that such number shall not be fewer than 13 judges.

Scott A. SurovellDemocrat

Pet shops; sale of puppy mill dogs prohibited, civil penalty.

Pet shops; sale of puppy mill dogs prohibited; civil penalty. Makes it unlawful for any pet shop to knowingly sell, offer for sale, or transfer any puppy mill dog, as defined in the bill. Any pet shop violating the provisions of the bill is subject to a civil penalty of $2,000 per dog offered for sale, sold, or transferred.

Jen Kiggans - to resign 12/31Republican

Assisted living facilities; requirements for resident referral agencies, required disclosures, etc.

Assisted living facilities; resident referral agencies; required disclosures; referral fee limitations; civil penalty. Sets forth requirements for resident referral agencies, defined in the bill as any individual or entity that receives compensation from an assisted living facility, a third party, or a prospective resident for providing resident referrals to an assisted living facility, including required disclosures, referral fee limitations, enforcement, and civil penalties. The bill provides that assisted living facilities and residents are not obligated to participate with any resident referral agency and specifies that residents may opt out at any time in writing. The bill also specifies the minimum services a resident referral agency must provide before becoming eligible to receive a referral fee.

Ryan T. McDougleRepublican

Virginia National Guard TRICARE Reimbursement Fund; established.

Virginia National Guard TRICARE Reimbursement Fund established. Establishes the Virginia National Guard TRICARE Reimbursement Fund for the purpose of reimbursing the costs of federal TRICARE dental insurance plan premiums and TRICARE Reserve Select health insurance plan premiums for Virginia National Guard members deemed eligible by the Adjutant General.

Jen Kiggans - to resign 12/31Republican

Income tax, state and corporate; microchip & semiconductor manufacturing & supply chain tax credits.

Microchip and semiconductor manufacturing and supply chain tax credits; Virginia Economic Development Partnership Authority evaluation; report. Creates a series of individual and corporate income tax credits for companies engaged in the microchip and semiconductor manufacturing and supply chain business that between January 1, 2026, and December 31, 2036, (i) invest at least $400 million, (ii) create at least 100 new jobs, (iii) pay an average prevailing wage salary, and (iv) submit a plan for use of and committing $50 million of community investments. The bill creates three refundable tax credits in taxable years 2026 through 2030 in amounts equal to (a) five percent of capital investment expenditures incurred during the year, (b) six percent of child care services expenditures incurred during the year, and (c) 7.5 percent of gross wages paid for each new job created during the year. The bill also requires the Virginia Economic Development Partnership Authority, in collaboration with the Joint Legislative Audit and Review Commission and the Department of Taxation, to evaluate the benefits and impacts of new economic development incentives for companies engaging in the microchip, semiconductor, and related equipment and material supplies sector. A report on such evaluation is due by November 30, 2026.

Jennifer D. Carroll FoyDemocrat

Corporations; limited liability decentralized autonomous organizations (LLDs).

Corporations; limited liability decentralized autonomous organizations (LLDs). Creates the Limited Liability Decentralized Autonomous Organization (LLD) Act, which establishes requirements for an LLD, defined as a distinct legal entity that operates through decentralized governance using blockchain technology and smart contracts that execute decentralized decision-making mechanisms. The bill permits the formation of an LLD by filing articles of formation with the State Corporation Commission (the Commission), and, if certain requirements are met, the Commission may issue a certificate of formation. The bill includes requirements for amending an LLD's articles of formation and also includes requirements for LLD bylaws, operating agreements, underlying smart contracts, and participant interests and management of the LLD. Under the bill, an LLD and its participants have limited liability for debts, obligations, and liabilities of the LLD. The bill also includes provisions related to recordkeeping, transferring interests, withdrawal of participants, and dissolution of the LLD. The bill directs the Commission to adopt emergency regulations to implement certain provisions of the bill. Except for the emergency rulemaking, the provisions of the bill have a delayed effective date of January 1, 2027.

Saddam Azlan SalimDemocrat

Insurance; increases fees for vehicles, etc.

Insurance; Fire Programs Fund; fees for vehicles; Virginia At Risk Fire Grant Program established; Firefighter Personal Protective Equipment (PPE) Fund established. Increases the fire insurance assessment from one percent of total direct gross premium income for such insurance to (i) 1.5 percent on and after July 1, 2026, but before July 1, 2027, and (ii) two percent on and after July 1, 2027. The bill also increases the vehicle registration fee used to provide support for emergency medical services from $4.25 to $6.25 for each pickup or panel truck and each motor vehicle. The bill also establishes (a) the Virginia At Risk Fire Grant Program, to be funded by 0.25 percent of the assessments on insurance companies, for the purposes of providing grants to localities with fire departments that are determined to be most at risk of being unable to provide fire suppression or rescue activities or maintain compliance with relevant laws and regulations and (b) the Firefighter Personal Protective Equipment (PPE) Fund, for the purpose of purchasing breathing apparatus equipment and other non-vehicular equipment necessary for the protection of firefighters responding to a fire.

T. Travis HackworthRepublican

Community Colleges, powers, State Board for; acquisition and improvement of certain property.

State Board for Community Colleges; powers; Laurel Ridge Community College; acquisition and improvement of certain property; authorization. Authorizes the State Board of Community Colleges to acquire, by purchase, certain real property and improvements located adjacent to the Laurel Ridge Community College Campus and to execute and deliver such deeds, agreements, plats, and other instruments as necessary to carry out such acquisition in accordance with the provisions of the bill.

Timmy FrenchRepublican

Commonwealth Flood Prevention Match Assistance Fund and Program; established, report.

Commonwealth Flood Prevention Match Assistance Fund and Program; established. Establishes the Commonwealth Flood Prevention Match Assistance Fund and Program for the purpose of supporting local governments with grants to finance the cost share required of a local government for storm and flood risk management projects, as such terms are defined in the bill. The bill also requires an annual audit and an annual report to the Governor and the Chairs of the House Committees on Agriculture, Chesapeake and Natural Resources and Appropriations and the Senate Committees on Agriculture, Conservation and Natural Resources and Finance and Appropriations.

Mamie E. LockeDemocrat

Local correctional facilities; reimbursements for housing convicted state felons.

Local correctional facilities; reimbursements for housing convicted state felons. Provides that, notwithstanding the quarterly installment payments the Compensation Board is required to provide for reimbursements to localities, the Compensation Board shall ensure that it provides reimbursement to localities for the entirety of the costs incurred by such locality arising from housing convicted state felons in any local or regional correctional facility.

Tammy Brankley MulchiRepublican

Unemployment benefits; maximum duration.

Unemployment benefits; maximum duration. Provides that, beginning July 1, 2026, for claims effective on or after July 1, 2026, an eligible individual's weekly unemployment compensation benefit amount shall be paid for a maximum duration of 26 weeks.

Adam P. EbbinDemocrat

Utility Facilities Act; definition of public utility.

Utility Facilities Act; definition of public utility. Provides that for the purposes of the Utility Facilities Act, the term "public utility" does not include any company that owns or operates one or more facilities for the generation, distribution, or storage of electric energy exclusively for consumption by one or more customers located on the site of such facilities or on adjoining property, provided that such facilities are connected on the customer's side of the electric meter and electricity is delivered without the use of a public utility's distribution or transmission system. The bill also provides that after such a facility operates within the certificated service territory of an electric utility for a duration of five years, such company is required to submit to such public utility a written offer for the sale of such facility.

Bill DeStephRepublican

Officers and employees of the Fort Monroe Authority; eligibility for transitional severance benefit.

Workforce Transition Act of 1995; eligibility for transitional severance benefit; officers and employees of the Fort Monroe Authority. Provides that employees of the Fort Monroe Authority are eligible for transitional severance benefits conferred by the Workforce Transition Act of 1995 if (i) reemployment with the Commonwealth is not possible because there is no available position for which the employee is qualified or the position offered to the employee requires relocation or a reduction in salary and (ii) involuntary separation was due to causes other than job performance or misconduct.

Mamie E. LockeDemocrat

Property Owners' Association Act; operation and management of assoc., condemnation of common area.

Property Owners' Association Act; operation and management of association; condemnation of common area; procedure. Requires consideration of the physical characteristics of a property owners' association's common area land when determining such land's highest and best use for purposes of valuing the property for award or payment for such land in a condemnation proceeding after the common area land is taken or damaged under the power of eminent domain.

Tara A. DurantRepublican

Income tax, state; first-time homebuyer tax credit.

Individual income tax; first-time homebuyer tax credit. Creates a one-time, nonrefundable individual income tax credit in taxable years 2026 through 2030 for the purchase of a principal residence by a first-time homebuyer, as such terms are defined in the bill, in an amount equal to $5,000. The bill requires that any credits be repaid if the principal residence is sold or no longer serves as the first-time homebuyer's principal residence within three years from the purchase date of such property.

Todd E. PillionRepublican

Line of Duty Act; transitional coverage.

Line of Duty Act; transitional coverage. Requires the Department of Human Resource Management to acquire and provide temporary transitional health insurance coverage to disabled persons, eligible spouses, and eligible dependents during the period of transition into the LODA (Line of Duty Act) Health Benefits Plans. Current law authorizes but does not require the Department to acquire and provide such temporary transitional health insurance coverage to disabled persons, eligible spouses, and eligible dependents during such period.

T. Travis HackworthRepublican

Breakthrough Therapies for Veteran Suicide Prevention Act; fund and council established, report.

Breakthrough Therapies for Veteran Suicide Prevention Act; fund and council established; report. Establishes the Breakthrough Therapies for Veteran Suicide Prevention Fund (the Fund) to provide funding to support clinical research and implementation of FDA Breakthrough Therapies, defined in the bill, for the treatment of post-traumatic stress disorder, treatment-resistant depression, major depressive disorder, and traumatic brain injury. Under the bill, the Fund shall be used to (i) establish public-private partnerships to jointly fund Phase III clinical trials of FDA Breakthrough Therapies; (ii) conduct investigator-initiated clinical trials; (iii) establish a compassionate use program; (iv) create education and training opportunities for mental health professionals; (v) begin patient access pilot programs; and (vi) conduct implementation studies for best practices, cost-effectiveness, and methods to reduce treatment costs. The bill also establishes the Breakthrough Therapies for Veteran Suicide Prevention Advisory Council to advise the Department of Health on administration of grant funding or contracting to carry out the purposes of the Fund. Finally, the bill requires the Board of Pharmacy to amend its regulations to designate, reschedule, or deschedule a controlled substance in accordance with federal law after the expiration of 30 days from the publication in the Federal Register of a final or interim final order or rule.

Jerrauld C. "Jay" JonesDemocrat

Virginia Youth Empowerment and Mentoring Grant Fund and Program; created and established.

Virginia Youth Empowerment and Mentoring Grant Fund and Program; established. Establishes the Virginia Youth Empowerment and Mentoring Grant Fund and Program, to be administered by the Department of Criminal Justice Services, for the purpose of awarding grants to community-based organizations for the purpose of placing mentors with high-risk youth in an effort to transition such youth into careers in certified high-wage trades.

Jerrauld C. "Jay" JonesDemocrat

Nondegree workforce training programs; accreditation.

Department of Workforce Development and Advancement; accreditation of nondegree workforce training programs. Directs the Department of Workforce Development and Advancement to establish an accreditation pathway for nondegree workforce training programs in order to align the skills of the Commonwealth's workforce with the needs of industry in the Commonwealth and to provide a workforce entrance pathway for underserved populations in the Commonwealth. The bill includes minimum standards, admissions requirements, and reporting requirements for such programs. Additionally, the bill includes provisions related to the eligibility of accredited programs for state and federal workforce funding, including the federal Workforce Pell Grant.

J.D. "Danny" DiggsRepublican

Sales & use tax on taxable services & digital personal property; taxes levied in certain districts.

Sales and use tax on taxable services and digital personal property; taxes levied in certain transportation districts; funding for transportation. Decreases the retail sales and use tax from 4.3 percent to four percent and expands such tax to taxable services, defined in the bill, and digital personal property, also defined in the bill, beginning on January 1, 2027. Additionally, the bill imposes (i) an additional retail sales and use tax in any county or city that is a member of the Northern Virginia Transportation Commission at the rate of 0.385 percent; any county or city that is embraced by the Northern Virginia Transportation Authority but that is not a member of the Northern Virginia Transportation Commission at the rate of 0.615 percent; and any county or city that is a member of the Potomac and Rappahannock Transportation Commission at the rate of 0.2 percent; (ii) a retail delivery fee in the amount of 20 cents upon each retail delivery, defined in the bill, made in any county or city located within the Northern Virginia Transportation District or the Potomac and Rappahannock Transportation Commission; and (iii) a regional highway use fee on all vehicles in the Commonwealth that are subject to the existing highway use fee.

Scott A. SurovellDemocrat

Practice of athletic training; adds dry needling to definition.

Professions and occupations; definition of "practice of athletic training"; dry needling. Adds dry needling to the definition of "practice of athletic training," as such term relates to the practice of medicine and other healing arts.

Jerrauld C. "Jay" JonesDemocrat

Maternal Health Monitoring Pilot Program; established, report.

Maternal Health Monitoring Pilot Program established; report. Directs the Department of Health to implement the Maternal Health Monitoring Pilot Program that provides for remote patient monitoring for maternal hypertension and maternal diabetes. The bill requires the Department to select a managed care organization and technology vendor to administer the Pilot Program and to submit a report to the Governor and General Assembly no later than 18 months after the first eligible participant is enrolled in the Pilot Program.

Jennifer D. Carroll FoyDemocrat

Land records; certain financing statements, recording and indexing fees.

Land records; certain financing statements; recording and indexing fees. Sets forth the fees that a clerk of the circuit court shall charge for recording and indexing a multipurpose deed of trust or mortgage, described in the bill as a deed of trust or mortgage, whether or not commercial, that serves multiple purposes and contains two or more components that may serve as independent legal instruments for independent legal purposes. The bill provides that no clerk of a circuit court shall assess separate recording and indexing fees for such multipurpose deed of trust or mortgage unless the person presenting such document or instruments requests that such document or instruments be recorded and indexed in more than a single instance. The bill also provides that no recordation tax shall be required of a quitclaim deed or deed to correct a fraudulently recorded deed, including a deed of trust, between a grantor and grantee when no consideration has passed between the parties.

R. Creigh DeedsDemocrat

Cloud Computing Cluster Infrastructure Grant Fund; performance agreement.

Cloud Computing Cluster Infrastructure Grant Fund; performance agreement.

Richard H. StuartRepublican

Income tax, state; removes sunset on elevated standard deduction amounts, etc.

Virginia taxable income; standard deduction; sunset.

Richard H. StuartRepublican

Physicians; informed consent, disclosure of certain info. prior to hysterectomy or oophorectomy.

Physicians; informed consent; disclosure of certain information prior to hysterectomy or oophorectomy.

Richard H. StuartRepublican

Income tax, state; brackets, deductions, and exemptions, inflation indexing.

Individual income tax; brackets, deductions, and exemptions; inflation indexing. Adjusts annually the amount of the income tax brackets, standard deduction, personal and other individual exemptions and deductions, and filing threshold to the annual change in the Chained Consumer Price Index for All Urban Consumers (C-CPI-U). The bill directs the Department of Taxation to annually publish on its website the individual income tax inflation adjustments. This bill contains technical amendments.

Kannan SrinivasanDemocrat

Large-Scale Electricity Consumer Infrastructure Impact Fund; created.

Large-Scale Electricity Consumer Infrastructure Impact Fund. Establishes the Large-Scale Electricity Consumer Infrastructure Impact Fund (the Fund) for the purposes of offsetting infrastructure replacement and enhancement costs incurred by utilities that are directly attributable to the electricity demand of large-scale electricity consumers and providing bill credits to residential customers to offset rate increases due to the electricity demand of large-scale electricity consumers. The bill requires each large-scale electricity consumer operating in the Commonwealth to remit an annual infrastructure impact fee in an amount determined and assessed by the State Corporation Commission (the Commission) based on energy usage and demand in megawatts and square footage of the large-scale electricity consumer. Additionally, the bill requires each locality that gives final approval for the construction or operation of a large-scale electricity consumer on or after January 1, 2028, to remit an annual infrastructure impact fee to the Commission in an amount equal to five percent of the total annual tax revenue received by the locality that is directly or indirectly attributable to the construction or operation of each such large-scale electricity consumer. All fees collected from such assessments shall be deposited into the Fund.

Kannan SrinivasanDemocrat

Income tax, state; standard deduction and earned income tax credit.

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.

David R. SuetterleinRepublican

Income tax, state; subtractions for tips.

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.

Emily M. JordanRepublican

Va. Recycling Development Center & Va. Recycling Infrastructure Fund; established & created, report.

Establishing the Virginia Recycling Development Center and the Virginia Recycling Infrastructure Fund; supporting statewide recycling infrastructure; incentivizing voluntary stewardship programs; authorizing public-private partnerships; and addressing priority materials including waste tires, mattresses, and bulky waste.

Christopher T. HeadRepublican

Special ed. and related services; rights, etc., relating to education of children with disabilities.

Department of Education; special education and related services; educational rights, protections, and duties relating to the education of children with disabilities; requirements. Updates several provisions relating to the provision of a free appropriate public education (FAPE), as defined by the bill, including special education and related services, to children with disabilities in the Commonwealth to ensure such provisions are current and consistent with applicable federal law and regulations, including by (i) updating several relevant definitions to bring such definitions up-to-date and (ii) amending several provisions of current law relating to the duties of the Board of Education, the Department of Education, and each school board in ensuring the provision of FAPE, including special education and related services, to children with disabilities in accordance with federal law and regulation. The bill also codifies several provisions of the federal Individuals with Disabilities Education Act (IDEA) and its implementing regulations, including provisions relating to (a) the educational rights of children with disabilities and their parents and the corresponding duties of the Board, Department, and school boards to protect such rights; (b) the evaluation, eligibility determination, and reevaluation of children for special education and related services; (c) the development, review, and revision of the individualized education plan of each child with disabilities, and (d) the procedural safeguards guaranteed to children with disabilities and their parents with respect to receiving a free appropriate public education. The bill also codifies certain protections for qualified students with disabilities, as defined by the bill, from discrimination on the basis of disability in a public school setting, in accordance with § 504 of the Rehabilitation Act of 1973 and its implementing regulations. The provisions of the bill relating to protections for qualified students with disabilities from discrimination on the basis of disability in a public school setting shall not become effective unless and until any provision of § 504 of the Rehabilitation Act of 1973 and any of its implementing regulations has been repealed or declared invalid or nullified by the final judgement of a federal court applicable to the Commonwealth or by executive or administration action, including any action of the federal or judicial branch that nullifies the effectiveness of such law and regulations in prohibiting discrimination on the basis of disability in federally funded programs or activities. Finally, the bill repeals certain sections and makes several technical amendments as necessary in order to update and bring into conformity with applicable federal law and regulation provisions of current law relating to the provision of special education and related services to children with disabilities.

Stella G. PekarskyDemocrat

Emergency medical services; distribution of certain funds to localities.

Special fund for emergency medical services; distribution of certain funds to localities. Expands the use of funds by localities from the special emergency medical services fund. The bill allows funds to be used for (i) training of emergency medical services personnel; (ii) the purchase of equipment and supplies; (iii) maintenance of equipment, facilities, and certain vehicles; and (iv) operating expenses deemed necessary by the locality to ensure the provision of emergency medical expenses in such locality. Under current law, funds may only be used for training of personnel and purchase of equipment and supplies.

Aaron R. RouseDemocrat