Civilian deaths in custody; failure to comply with annual report; funding for local and regional adult correctional facilities. Requires the State Board of Local and Regional Jails to notify the Office of the Governor if any local or regional correctional facility fails to send reports with information required by law regarding civilian deaths in custody within 10 days. If such facility fails to comply within 10 days, the bill allows the Governor discretion to direct the Comptroller to withhold all further payment to such facility of all funds, or of any part of them, appropriated and payable by the Commonwealth to such facility, for any and all purposes, until such correctional facility complies.
Department of Emergency Management; emergency services and disaster preparedness programs; inclusion of federally recognized tribes. Requires the Department of Emergency Management to administer certain emergency services in coordination with federally recognized tribes that the Department has entered into a contract or memorandum of understanding with for assistance regarding such emergency services. This bill is a recommendation of the Commission on Updating Virginia Law to Reflect Federal Recognition of Virginia Tribes.
State correctional facilities; participation of prisoners in employment and educational programs; reentry planning. Expands the program assignments in which the Director of the Department of Corrections may place a prisoner while such prisoner is confined in a state correctional facility. The bill requires the Director to place a prisoner in an appropriate program assignment within (i) 90 days of the arrival of a prisoner sentenced to a new term of confinement to a state correctional facility or (ii) 60 days of a prisoner already in custody being transferred to a new state correctional facility and provides that participation in such program assignments shall be for an average of 30 hours per week, calculated individually across the calendar year. Finally, the bill expands upon the requirements for a prisoner's reentry plan, including requiring an assessment, if necessary, of a prisoner's readiness to take a high school equivalency test and any modifications needed for the prisoner to take or improve upon such test, and making available peer and group educational programs developed and led by qualified prisoners.
Retail sales and use tax; exemption for data centers. Requires a data center operator, in order to be eligible for the existing data center sales and use tax exemption, to (i) beginning July 1, 2027, not use co-located generating facilities that emit carbon dioxide, other than backup generators; (ii) beginning July 1, 2029, contract for a certain percentage of energy, capacity, and renewable energy certificates from clean energy resources, as evidenced by a certification from the State Corporation Commission, or contracts and service agreements; (iii) utilize only non-carbon dioxide-emitting backup power sources, such as energy storage resources, beginning on a date dependent on the data center's initial service date; and (iv) demonstrate, for any new data center issued a final certificate of occupancy or its equivalent on or after January 1, 2030, or for any data center operator seeking an amended memorandum of understanding, sufficient investment in environmental management and energy efficiency measures to provide system-wide benefits, as defined in the bill. Finally, the bill has a delayed effective date of July 1, 2027.
Department of Education; English language learner students; expenditures; data collection; report. Requires the Department of Education, in consultation with each school board, to annually collect, maintain, post publicly and conspicuously on its website, and report no later than November 1 to the Board of Education, the Governor, and the General Assembly data on expenditures for the education of English language learner students in each local school division. The bill requires such data to be disaggregated by school level, grade level, and student English proficiency level.
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.
Deferred or installment payment agreements; outstanding court-assessed fines, fees, taxes, or costs. Provides that the attorney for the Commonwealth or the clerk of the circuit court shall not require any defendant sentenced to an active term of incarceration and ordered to pay any fine cost, forfeiture, or penalty related to the charge for which such defendant was incarcerated, or any other chare for which such defendant was sentenced on the same day, the court shall enter such defendant into a deferred payment agreement with a due date set no earlier than 180 days after the defendant's scheduled release from incarceration on the charges for which such defendant was sentenced on the same day.
Department of Veterans Services; benefit awareness and access; program. Establishes an outreach program to ensure military service members transitioning from military to civilian life, veterans, members of the Virginia National Guard, residents of the Commonwealth in the Armed Forces Reserves, and their family members can easily access federal, state, and local benefits and other programs and services available to them. The bill requires the outcomes of such program to be published in the annual report submitted to the Secretary of Veterans and Defense Affairs, the Governor, and the General Assembly.
Corporate income tax; taxable income; net operating loss. Provides that, beginning in taxable year 2027, for purposes of calculating the Virginia taxable income of corporations, federal income means any income taxable to the corporation under federal law for such year excluding net operating loss deductions under federal tax law. The bill also creates a Virginia corporate income tax net operating loss deduction, beginning in taxable year 2027, in an amount equal to the aggregate Virginia net operating losses for such taxable year, plus any transitional net operating loss deduction, pursuant to a calculation in the bill, and subject to certain other adjustments in the bill. The bill also prohibits a corporation's Virginia taxable income, after all other adjustments, allocation, and apportionment, from being reduced below zero by a Virginia net operating loss deduction. The bill also includes particular procedures for corporate income tax returns prepared on a consolidated or a combined basis. Finally, the bill directs the Department of Taxation to issue preliminary guidelines implementing the provisions of the bill and to cooperate with and seek counsel from interested stakeholders before issuing its final guidelines. The bill has a delayed effective date of January 1, 2027.
Motor vehicle sales and use tax; exemption. Exempts from the retail sales and use tax imposed on motor vehicles in Virginia, any electric vehicle, defined in the bill, being registered for the first time in the Commonwealth if the applicant holds a valid, assignable title or registration issued to him by another state or a branch of the United States Armed Forces and such applicant has owned the vehicle for less than 12 months and provides evidence of purchasing the vehicle while a resident of another state. Current law provides such first-time registration exemption only if the vehicle has been owned by the applicant for longer than 12 months or less than 12 months if such applicant provides evidence of such sales tax payment made to another state.
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.
Real property tax exemption; surviving spouses of members of the Armed Forces who died in the line of duty. Authorizes localities by ordinance to provide a total exemption from real property taxes regardless of assessed value beginning in taxable year 2026 for surviving spouses of members of the Armed Forces who died in the line of duty. Under current law, a total exemption is only allowed for such surviving spouses for those dwellings in the locality 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.
