Virginia Retirement System; enhanced retirement benefits for 911 dispatchers. Allows local governments to provide enhanced retirement benefits for hazardous duty service to full-time salaried 911 dispatchers. The bill provides that such enhanced retirement benefits apply only to service earned as a full-time salaried 911 dispatcher on or after July 1, 2025, but allows an employer, as that term is defined in relevant law, to provide such enhanced retirement benefits for service earned as a full-time salaried 911 dispatcher before July 1, 2025, in addition to service earned on or after that date. The bill has a delayed effective date of July 1, 2025.
Casino gaming; eligible host localities. Adds Fairfax County to the list of localities eligible to host a casino in the Commonwealth and provides that any proposed site for a casino gaming establishment considered by Fairfax County shall be (i) located within one-quarter of a mile of an existing station on the Metro Silver Line, (ii) part of a coordinated mixed-use project development, (iii) outside of the Dulles airport flight path, (iv) within two miles of a major shopping destination containing not less than 1.5 million square feet of gross building area, and (v) outside of the Interstate 495 Beltway. The bill also requires an eligible host locality in selecting a preferred casino gaming operator to consider and give substantial weight to the proposer's history of or commitment to (a) paying or contracting for the payment of prevailing wages to those individuals providing construction labor during the initial construction of the casino gaming establishment and any hospitality facilities on the premises, and (b) entering into labor peace agreements with labor organizations that are actively engaged in representing or seeking to represent employees in the gaming or hospitality industries in the Commonwealth. The bill also requires an eligible host locality to provide with its submission of its preferred casino gaming operator to the Virginia Lottery an executed agreement with its preferred casino gaming operator certifying that such casino gaming operator and any subcontractor or sublessee responsible for the performance of casino gaming or hospitality operations at the proposed casino gaming establishment will enter into a labor peace agreement with each labor organization actively engaged in representing or seeking to represent employees in the gaming or hospitality industries in the Commonwealth that requests such labor peace agreement, and evidence of all such signed labor peace agreements.
Taxation. Decreases, beginning in taxable year 2025, the income tax imposed (i) on income less than $3,000, from two percent to 1.75 percent; (ii) on income in excess of $3,000 but less than $5,000, from three percent to 2.65 percent; (iii) on income in excess of $5,000 but less than $17,000, from five percent to 4.4 percent; and (iv) on income in excess of $17,000, from 5.75 percent to 5.1 percent.The bill increases from 20 to 25 percent, beginning in taxable year 2025, the amount of credit eligible taxpayers may claim pursuant to the income tax credit for low-income taxpayers. The bill also increases the annual aggregate amount of Education Improvement Scholarships tax credits that are available from $25 million to $30 million beginning fiscal year 2025 and each fiscal year thereafter.The bill defines "digital personal property," "streaming," and "taxable service" for the purposes of the retail sales and use tax. The bill increases the sales and use tax from 4.3 percent to 5.2 percent. Amendments are made throughout the bill to impose the sales and use tax on taxable services in addition to tangible personal property. The bill requires that one half of the additional sales and use tax revenues generated by taxable services and digital personal property that is deposited in the Commonwealth Transportation Fund be distributed to the Transportation Partnership Opportunity Fund, and the additional one half of such revenues be distributed to the Interstate 81 Corridor Improvement Fund until June 30, 2031, or until $400 million has been deposited in the Interstate 81 Corridor Improvement Fund. Certain provisions of the bill have a delayed effective date of January 1, 2025.
Virginia Retirement System; enhanced retirement benefits for 911 dispatchers. Allows local governments to provide enhanced retirement benefits for hazardous duty service to full-time salaried 911 dispatchers. The bill provides that such enhanced retirement benefits apply only to service earned as a full-time salaried 911 dispatcher on or after July 1, 2025, but allows an employer, as that term is defined in relevant law, to provide such enhanced retirement benefits for service earned as a full-time salaried 911 dispatcher before July 1, 2025, in addition to service earned on or after that date. The bill has a delayed effective date of July 1, 2025.
Personal property tax relief; qualifying vehicles; reimbursement and appropriation. Provides for a portion of the general fund surplus at the close of the immediately preceding fiscal year to be appropriated for increased car tax relief. If more than $250 million in general fund surplus remains after all mandatory assignments under current law, then the total amount the Commonwealth shall pay in reimbursements to localities for providing required tangible personal property tax relief on qualifying vehicles for the immediately following tax year, beginning in tax year 2025, shall be $950 million plus up to 25 percent of the remaining surplus. In such case, the surplus amount would be held in reserve for appropriation for such tax relief and not further assigned by the Comptroller. If less than $250 million in general fund surplus remains after such mandatory assignments, the total amount of reimbursements from the Commonwealth to localities would remain at $950 million, the fixed amount under current law, and the remaining surplus would be assigned by the Comptroller for nonrecurring expenditures. Also beginning in tax year 2025, the bill increases from $20,000 to $30,000 the base vehicle value for which a county, city, or town shall establish its tangible personal property tax rate for each qualifying vehicle and reimbursements from the Commonwealth therefor.
Pensions; enhanced retirement benefits for juvenile detention specialists. Requires each political subdivision participatingin the Virginia Retirement System and each county or city participatingin the Virginia Retirement System to provide retirement benefitscomparable to the benefits provided to state police officers to juveniledetention specialists.
Virginia Retirement System; enhanced retirementbenefits for 911 dispatchers. Allows local governments to provideenhanced retirement benefits for hazardous duty service to full-timesalaried 911 dispatchers. The bill provides that such enhanced retirementbenefits apply only to service earned as a full-time salaried 911 dispatcher on or after July 1, 2025, but allows an employer, as thatterm is defined in relevant law, to provide such enhanced retirementbenefits for service earned as a full-time salaried 911 dispatcherbefore July 1, 2025, in addition to service earned on or after thatdate. The bill has a delayed effective date of July 1, 2025.
Health insurance; cost sharing for breast examinations.Prohibits health insurance carriers from imposing cost sharing fordiagnostic breast examinations and supplemental breast examinations,as those terms are defined in the bill, under certain insurance policies, subscription contracts, and health care plans delivered, issued fordelivery, or renewed in the Commonwealth on and after January 1,2025. The bill provides that such examinations include examinationsusing diagnostic mammography, breast magnetic resonance imaging,or breast ultrasound.
Department of Education; model policy on studentcell phone use during instructional time; local adoption. Requiresthe Department of Education to develop, adopt, and distribute to each school board a model policy whereby public elementary and secondaryschool students are prohibited from possessing or using personalcell phones or other personal handheld communication devices duringinstructional time at school. The bill requires the Department, indeveloping and adopting such model policy, to seek to balance theinterests of students' academic achievement, cognitive development,safety, and general well-being and permits the Department to include appropriate exceptions in extraordinary circumstances such as emergency situations or situations involving the need to contact the student'sparents. The bill requires each school board to develop and adopta policy that is consistent with such model policy adopted by theDepartment.
Workers' compensation; injuries caused by repetitiveand sustained physical stressors. Provides that, for the purposesof the Virginia Workers' Compensation Act, "occupational disease"includes injuries or diseases from conditions resulting from repetitiveand sustained physical stressors, including repetitive and sustainedmotions, exertions, posture stresses, contact stresses, vibrations,or noises. The bill provides that such injuries or diseases are coveredunder the Act and that such coverage does not require that such repetitiveor sustained physical stress occurred over a particular time period,provided that the time period over which such physical stress occurredcan be reasonably identified.
Expungement and sealing of juvenile court records.Provides for the sealing of juvenile court records in those instanceswhere a juvenile was found guilty of a delinquent act that wouldbe a felony if committed by an adult and such juvenile has attainedthe age of 18 years and three years have elapsed since the date ofthe last hearing in the case of such juvenile. Under current law,such records are open to the public. The bill also provides thatany juvenile court records that may be expunged shall be expungedwhen the juvenile who is the subject of the records has attainedthe age of 18 years and three years have elapsed since the date ofthe last hearing in the case of such juvenile. Under current law,such juvenile shall have attained the age of 19 years and five yearsshall have elapsed since the date of the last hearing in the caseof such juvenile.
Virginia Law Officers' Retirement System; emergency dispatchers. Extends membership in the Virginia Law Officers'Retirement System (VaLORS) to emergency dispatchers who are employedby the Department of State Police and agencies whose law-enforcementofficers are eligible for membership in VaLORS. The bill has a delayedeffective date of July 1, 2025, and provides that such membershipwould apply only to service earned on or after July 1, 2025.
