Telework expenses tax credit. Reinstatesthe telework expenses tax credit for taxable years 2022 through 2031.The previous version of the credit expired on January 1, 2019. Thebill removes requirements that were in place under the previous versionof the credit, such as requiring the employee and employer to signa telework agreement. The bill also eliminates a previous requirementthat credit claimants apply for and reserve credits in advance andinstead directs the Department of Taxation to develop proceduresfor claiming the credit.
Prohibition of killing contests. Prohibitscontests and competitions that offer cash or prizes for the captureor killing of coyotes or fur-bearing animals.
Workers' compensation; presumption of compensability for hypertension, heart disease, COVID-19. Extends by one year the December 31, 2021, expiration date of the presumption that COVID-19 causing the death or disability of health care providers is an occupational disease compensable under the Virginia Workers' Compensation Act, if certain conditions for diagnosis are met. The bill adds employees of the Department of Juvenile Justice and the Department of Corrections to the COVID-19 presumption for workers' compensation, if diagnosed with COVID-19 before January 1, 2022. The bill adds correctional officers to the list of employees for whom hypertension or heart disease is considered covered for workers' compensation, if diagnosed with hypertension or heart disease before January 1, 2022.
Virginia local journalism sustainability credits. Creates a nonrefundable income tax credit for eligible local newspaper publishers, defined in the bill, for compensation paid to local news journalists. The credit is equal to (i) for the first taxable year in which the credit is claimed, the lesser of 10 percent of the actual amounts paid in wages to local news journalists during such taxable year or $5,000 and (ii) in subsequent taxable years, the lesser of five percent of the actual amounts paid in wages to local news journalists during such taxable year or $2,500. The credit includes an aggregate cap of $5 million per taxable year. The bill also creates a nonrefundable income tax credit for eligible small businesses with fewer than 50 employees for certain expenses incurred for local media advertising in a local newspaper, or in a broadcast of a local radio or television station. The credit is equal to (a) for the first taxable year in which the credit is claimed, the lesser of 80 percent of the actual amounts paid or incurred for qualified local media advertising expenses or $4,000 and (b) the lesser of 50 percent of the actual amounts paid or incurred for qualified local media advertising expenses during such taxable year or $2,000 for subsequent taxable years. The credit includes an aggregate cap of $10 million. Each of the credits may be claimed in taxable years beginning on and after January 1, 2022, but before January 1, 2027.
Hunting on Sunday; wildlife management areas. Allows hunting on Sundays in wildlife management areas owned by the Department of Wildlife Resources.
Comprehensive children's health care coverage program. Directs the Department of Medical Assistance Services (the Department) to establish a program to provide state-funded comprehensive health care coverage for individuals in the Commonwealth who (i) are under 19 years of age, (ii) are not covered under a group health plan or health insurance coverage, and (iii) but for their immigration status would be eligible for medical assistance services through the Commonwealth's program of medical assistance services established pursuant to Title XIX or XXI of the Social Security Act. The bill also requires the Department to ensure that all program information is made available in a manner that is accessible to individuals with limited English proficiency through the provision of language access services, including oral interpretation and written translations, free of charge, and to ensure that information obtained by the program remains confidential and is not disclosed for any purpose not related to the administration of the program or any purpose related to civil immigration enforcement unless the subject of the information consents to such disclosure or the requesting agency presents a valid judicial order, subpoena, or warrant. The bill also requires the Department to establish a workgroup composed of individuals with experience conducting outreach to individuals who are eligible for the program established by the bill to advise and assist the Department in carrying out marketing and outreach activities required by the bill, and to seek all federal waivers and other approvals necessary to maximize federal financial participation in the cost of carrying out the program established by the bill.
Virginia Green Infrastructure Bank; created. Creates the Virginia Green Infrastructure Bank, an authority to promote and catalyze investment in qualified projects that reduce greenhouse gas emissions, assist climate-impacted communities, and promote environmental justice. The Bank would be governed by a board of directors with the authority to hire a president and create a nonstock corporation to carry out the powers and duties of the Bank.
Electric utilities; clean energy mandates; transitioning workers; New Virginia Economy Act. Establishes a moratorium, effective January 1, 2023, on approval by any state agency or political subdivision of any approval required for (i) electric generating facilities that generate fossil fuel energy through the combustion of a fossil fuel resource; (ii) import or export terminals for fossil fuel resources; (iii) certain maintenance activities relating to an import or export terminal for a fossil fuel resource; (iv) gathering lines or pipelines for the transport of any fossil fuel resource that require the use of eminent domain on private property; (v) certain maintenance activities relating to such gathering lines or pipelines; (vi) refineries of a fossil fuel resource; and (vii) exploration for any type of fossil fuel, unless preempted by applicable federal law. The measure also requires that at least 80 percent of the electricity sold by a retail electric supplier in calendar years 2030 through 2034 be generated from clean energy resources. In calendar year 2035 and every calendar year thereafter, 100 percent of the electricity sold by a retail electric supplier is required to be generated from clean energy resources. The clean energy mandates apply to a public utility or other person that sells not less than 1,000 megawatt hours of electric energy to retail customers or generates not less than 1,000 megawatt hours of electric energy for use by the person. The Director of the Department of Energy (the Department) is authorized to bring actions for injunctions to enforce these requirements. The measure requires the Department to adopt a Climate Action Plan that addresses all aspects of climate change, including mitigation, adaptation, resiliency, and assistance in the transition from current energy sources to clean renewable energy. The measure provides that any retail electric supplier that fails to meet any goal or benchmark is liable for a civil penalty equal to twice the cost of the financial investment necessary to meet such goal or mandate that was not achieved, or three times the cost of the financial investment necessary to meet such goal or benchmark that was not achieved if not met in an environmental justice community. The measure further states that the Department shall appoint and convene a state Environmental and Climate Justice Task Force (the Task Force) to provide recommendations about the implementation of the Climate Action Plan. The measure provides that it is the goal of the Commonwealth to achieve a 36 percent reduction in electric energy consumption in buildings by 2036. The measure requires the Department, in coordination with the Virginia Council on Environmental Justice (the Council) to establish performance benchmarks for environmental justice communities and to establish programs for jobs for people in environmental justice communities. The measure requires the Council to develop and make available to each state agency training modules designed to facilitate the promotion of environmental justice. The measure requires the Department to establish the Just Transition Fund (the Fund) to be used for state programs, grants and loans, job training and placement programs that support renewable and clean energy development and energy efficiency, and for funding the Transitioning Workers Program, which provides support for workers in the fossil fuel industry and affected communities and provides such workers with job training, relocation support, income and benefit support, and early retirement benefits. The measure prohibits the State Corporation Commission from approving construction of any new utility-owned generating facilities that emit carbon dioxide as a by-product of combusting fuel to generate electricity. The measure requires that all utility costs associated with the construction of, acquisition of, or agreements to purchase the energy, capacity, and environmental attributes of certain required generation and storage facilities be recovered through the utility's rates for generation and distribution services. The measure requires that under the renewable energy portfolio standard program, Dominion Energy Virginia and American Electric Power be required to produce their electricity from 80 percent renewable sources by 2030 and 100 percent by 2035. The measure increases the incremental energy efficiency savings that each investor-owned incumbent electric utility is required to achieve that start in 2023 at 2.4 percent for American Electric Power and Dominion Energy Virginia of the average annual energy retail sales by that utility in 2021 and increases those savings annually.
Parenting Coordinator Act. Creates the Parenting Coordinator Act, which provides a framework for the use of a parenting coordinator in actions for divorce, separate maintenance, or annulmentin which custody or visitation is in issue, petitions for custodyor visitation, and written agreements between parties and parentingcoordinators. The Act governs the qualifications, scope of authority,appointment and removal, confidentiality, communication, recordsmaintenance, and fees of such parenting coordinators.
Virginia taxable income; deductions; EnergyStar certified water heater. Provides a deduction for the purchaseof any water heater for residential use that is Energy Star certified equal to the lesser of 20 percent of the actual price paid or $500,beginning in taxable year 2022. The bill limits to taxable years beginning before January 1, 2022, the current provisions allowingindividuals to deduct from their taxable personal income an amountequal to 20 percent of the sales taxes paid, up to $500, for an electricheat pump hot water heater that yields an energy factor of at least1.7 and an advanced gas or oil water heater that has an energy factorof at least 0.65.
Department of Health; evidence-based best practicesfor opioid-related emergencies in the emergency department. Requireshospitals to establish and implement policies and protocols consistentwith evidence-based best practices for opioid-related emergenciesin the emergency department published and regularly updated by theDepartment of Health.
Historic rehabilitation tax credit. Increasesfrom $5 million to $10 million the maximum amount of the historicrehabilitation tax credit, including amounts carried over from priortaxable years, that may be claimed by a taxpayer in any taxable year beginning in taxable year 2022.
