Public utilities; rate increases during certainmonths prohibited. Prohibits the regulated operating revenuesof certain public utilities from being increased in the months ofNovember, December, January, or February. The bill's limitation doesnot apply to certain increases, which are the same exceptions as allowed for the existing prohibition on multiple rate increases duringa 12-month period.
Pass-through entity tax; penalty waiver.Directs the Department of Taxation to waive penalties imposed onany pass-through entity paying the pass-through entity income taxfor taxable years beginning on and after January 1, 2021, but beforeJanuary 1, 2024. The waiver shall not apply to any penalty imposeddue to a false or fraudulent action by the taxpayer with the intentionof evading the tax.
Obscene materials; restrictions on purchase,distribution, exhibition, or loan; exceptions; libraries and schools.Modifies the exceptions to restrictions on the purchase, distribution,exhibition, or loan of obscene materials by providing that schoolssupported by public appropriation are not subject to the exceptionsand limiting the exception applicable to libraries supported by publicappropriation only to obscene material that is available exclusivelyin a section of the library to which access is restricted by age.
Computer trespass; elementary and secondaryschools; school board; penalty. Makes it a Class 6 felony forthe offense of computer trespass when such offense is committed againstany elementary or secondary school or school board.
Pneumatic guns; penalties. Makes it a Class6 felony to possess a pneumatic gun upon (i) the property of any child day center or public, private, or religious preschool or elementary,middle, or high school, including buildings and grounds; (ii) thatportion of any property open to the public and then exclusively usedfor school-sponsored functions or extracurricular activities whilesuch functions or activities are taking place; or (iii) any schoolbus owned or operated by any such school.
Classification of tangible personal property;automobile assessment. Provides that, for so long as the Regulationfor Low Emissions and Zero Emissions Vehicle Standards remains ineffect, the fair market value of an automobile with an internal combustionengine shall be the assessed value of such automobile during taxyear 2023 or the tax year in which such vehicle was purchased new,whichever is later.
Public elementary and secondary schools; compulsory attendance policies and procedures; educational neglect defined.Revises the policies and procedures relating to addressing thenonattendance or nonenrollment of a child subject to compulsory educationrequirements by expanding the definition of "abused or neglectedchild" to include educational neglect and, therefore, requiring anyteacher, attendance officer, or other person employed by such child'sschool, to report such neglect to the appropriate authority in accordancewith pertinent law. The bill defines "educational neglect" as thefailure or refusal to provide necessary education for a child whois subject to compulsory attendance in accordance with relevant lawand is enrolled in a public school and has missed 10 percent or moreof the academic year, including by (i) causing or allowing the childto become chronically absent, defined as any student who has missed10 percent or more of the academic year for any reason, includingexcused and unexcused absences, or (ii) failing or refusing to enrolla child in any school who is not otherwise exempt from school attendanceif (a) such failure or refusal to enroll continues after the schoolnotifies and institutes proceedings against the parent and (b) thetime elapsed between the institution of proceedings and the continuednoncompliance to date exceeds 10 percent of the academic year.
Taxation; rate of interest. Provides that(i) the rate of interest on omitted taxes and assessments is equalto the Underpayment Rate established by the Internal Revenue Codeand (ii) the rate of interest on refunds is equal to the OverpaymentRate for noncorporate taxpayers established by the Internal RevenueCode. Current law provides that (a) the rate of interest on omittedtaxes and assessments is equal to the Underpayment Rate plus twopercent and (b) the rate of interest on refunds is equal to the OverpaymentRate for noncorporate taxpayers plus two percent.
Recycling Infrastructure Improvement Fund; established;report. Establishes the Virginia Recycling Infrastructure ImprovementFund for the purpose of supporting local government recycling programs.The bill requires the Department of Environmental Quality to administerthe Fund as a grant program to encourage the establishment of physicalinfrastructure and equipment necessary to start or improve local government recycling operations. The bill prohibits local governmentsfrom discontinuing their recycling programs until after July 1, 2028.
Persons occupying street for commercial use;civil penalty. Allows cities and towns by ordinance to establisha uniform schedule of civil penalties for commercial use of a street, avenue, park, bridge, or any other public place or public propertyor any public easement of a city or town, in a manner not permittedto the general public, without having first legally obtained the consent of the city or town. The bill provides that the schedule ofcivil penalties shall be uniform for each type of specified violation,and the penalty for any one violation, unless elsewhere authorized, shall not exceed (i) $500 for the initial penalty, (ii) $1,000 forthe second violation, or (iii) $1,500 for the third or subsequentviolation.
Study; JLARC; potential effects of revisingthe distribution of 599 funding to distressed localities with highcrime and poverty rates; report. Directs the Joint LegislativeAudit and Review Commission to study the potential effects of revisingthe distribution of 599 funding to distressed localities with high crime and poverty rates.
Board of Nursing; nursing faculty educationalrequirements. Directs the Board of Nursing to add or remove certain educational requirements for members of the nursing facultyin specified nursing education programs. The bill directs the Boardto adopt emergency regulations to implement the provisions of thebill.
