Taxable income; subtractions; military benefits. Removes the current cap of $40,000 of military benefits that may be subtracted from Virginia taxable income for taxable years beginning on and after January 1, 2026, such that the total amount of military benefits may be subtracted from such income.
Commonwealth Savers Plan; State Council of Higher Education for Virginia; Virginia College Access and Affordability Scholarship Fund established; work group; report. Directs the transfer of actuarial surplus defined benefit prepaid tuition contract funds from the fund of the Commonwealth Savers Plan (the Plan) into a DB529 subfund established in the bill to be used for (i) a surplus rebate program and (ii) establishing the Virginia College Access and Affordability Scholarship Fund (the Access Fund). The surplus rebate program returns actuarial surplus funds, in $2,500 checks, to owners of a prepaid tuition contract who entered into such contract before July 1, 2019, and claim such rebate before July 1, 2026. The amount of rebates available shall not exceed $350 million. When claiming the rebate, the application allows such rebate amount to be applied to a new prepaid tuition contract or a Roth individual retirement account in lieu of the check. The bill establishes an Investment Board with investment and actuarial expertise to review and make recommendations to the General Assembly on each deposit from the DB529 Fund to the Access Fund. After an initial $500 million deposit from the DB529 subfund, dedicated assets of the Access Fund shall be invested and managed by the Plan. Funds in the Access Fund shall be used to establish a scholarship program to be managed and administered by the State Council of Higher Education for Virginia (the Council). The scholarship program provides scholarship awards to students enrolled in an eligible education program, defined in the bill, and a portion of the funds are to be devoted to college access resources or programs to assist low-income students, first generation college students, students from underrepresented communities, or other at-risk students with their introduction to the higher education system in Virginia, college applications, financial aid applications, and resources assisting with a successful transition from high school to college. The Council is required to report on the Access Fund and scholarship program no later than December 31 each year. Finally, the bill (a) directs the Council to establish a work group of higher education stakeholders to make recommendations on allocations of funds available through the Access Fund and scholarship program and directs the work group to report to the House Committees on Education and Appropriations and Senate Committees on Education and Health and Finance and Appropriations no later than November 1, 2025, and (b) prohibits the Plan from implementing or taking part in any initiatives relating to the accessibility or the aforementioned college access programs on or after July 1, 2025.
Commitment of serious juvenile offenders. Allows a juvenile and domestic relations district court to qualify a transferred juvenile as a serious offender and commit him to the Department of Juvenile Justice regardless of whether he meets existing criteria regarding criminal background if, upon the court's review of the juvenile's entire criminal history, such qualification is otherwise justified. Under current law, only a circuit court is allowed to make such qualification and commitment. The bill requires the committing juvenile and domestic relations district court or circuit court to document its reasoning for such commitment in writing.
Income tax; toll charges for disabled veterans tax credit. Creates a nonrefundable income tax credit for taxable years 2025 through 2029 for expenses incurred during the taxable year by a disabled veteran, defined in the bill, for documented toll charges, also defined in the bill. The amount of the credit shall be equal to the lesser of the documented toll charges or $100. The bill requires the Tax Commissioner to establish guidelines for claiming the credit and provides that any unused credit may be carried forward by the taxpayer for five taxable years following the taxable year for which the credit was issued.
Taxable income; subtractions; military benefits. Removes the current cap of $40,000 of military benefits that may be subtracted from Virginia taxable income for taxable years beginning on and after January 1, 2026, such that the total amount of military benefits may be subtracted from such income.
Virginia Real Estate Time-Share Act; recordkeeping by resellers. Removes the requirement under the Virginia Real Estate Time-Share Act that, if contact information has been obtained by a reseller of a time-share from any source, such reseller and the lead dealer of such time-share maintain a copy of a current government-issued photographic identification of the lead dealer who provided the contact information.
Violations of protective orders; preliminary child protective order; penalties. Changes the punishment and sentencing requirements for a violation of a preliminary child protective order to the same penalties as violations of preliminary, emergency, and permanent family abuse protective orders, including enhanced penalties for certain violations. Under current law, (i) the maximum penalty for violations of child protective orders constitutes contempt of court; however, if the violation involves an act or acts of commission or omission that endanger the child's life or health, or results in bodily injury to the child, it is punishable as a Class 1 misdemeanor and (ii) the court is not required to enter a permanent family abuse protective order (i.e., a protective order with a maximum duration of two years) upon a conviction of a violation of a preliminary child protective order.
Use of unmanned aircraft systems by law-enforcement officers; search warrants. Expedites the issuance of a search warrant for unmanned aircraft systems by law-enforcement officers in critical situations. The bill permits the use of unmanned aircraft systems without a search warrant when law enforcement is surveying the scene of a crime, to locate a person when such person has fled the offense location, or to provide real-time aerial observation to rapidly assess incident scenes, deliver essential supplies, and enhance the response to emergency calls. The bill also authorizes the use of unmanned aircraft systems by law enforcement during large public gatherings, demonstrations, disturbances, or other similar events.
Consumer Data Protection Act; social media; parental consent. Requires any social media platform, defined in the bill, that is subject to the provisions of the federal Children's Online Privacy Protection Act to obtain verifiable parental consent prior to permitting any minor to create an account with such social media platform and, with such account, use such social media platform. The bill requires such social media platform to give the parent or legal guardian of such minor the option to consent to the collection and use of the minor's personal data without consenting to the disclosure of such minor's personal data to third parties.
Grandparent; petition for visitation. Provides that in any case or proceeding in which a grandparent has petitioned the court for visitation with a minor grandchild, the court may consider whether (i) the marriage of the parents of such child has been dissolved, (ii) a parent of the child has abandoned such child, (iii) the child was born while the parents were not married, or (iv) a parent of the child has prevented the grandparent from visitation at any hearing in such a case or proceeding held to determine the best interest of the child.
Certain child day centers operated by religious institutions; exemption from licensure by Superintendent of Public Instruction. Exempts fully from the statutory requirement to be licensed by the Superintendent of Public Instruction any child day center that (i) exclusively serves children over the age of two, (ii) is operated or conducted under the auspices of a religious institution, and (iii) (a) has tax exempt status as a nonprofit religious institution in accordance with § 501(c) of the Internal Revenue Code of 1954, as amended, or (b) owns and exclusively occupies real property that is exempt from local taxation. Under current law, such child day centers are exempt from licensure but are still subject to several enumerated requirements. The bill, however, preserves the requirement for such child day centers to conduct background checks for employees and volunteers and prohibits the employment or service at such child day centers of any such individual who has been convicted of any barrier crime as defined in relevant law or who is the subject of a founded complaint of child abuse or neglect.
Department of Medical Assistance Services; Medicaid; Social Security Disability Insurance. Directs the Department of Medical Assistance Services to seek federal authorization to provide Medicaid coverage, regardless of income or assets, to individuals who receive Social Security Disability Insurance but are not yet eligible for Medicare coverage.
