Income tax; standard deduction. Increasesthe standard deduction, starting with taxable year 2022, from $4,500to $9,000 for single filers and from $9,000 to $18,000 for married filers (one-half of such amount in the case of a married individualfiling a separate return). The increase would remain in effect fortaxable years 2026 and after, when, under current law, the standard deduction is scheduled to be reduced to $3,000 for single filersand to $6,000 for married filers.
Animal care; zoos and petting zoos; seizureof animals. Raises from reasonable cause to probable cause the standard for a belief that animal cruelty laws are being violatedfor purposes of an application for a search warrant. The bill addsanimals located at a zoo or petting zoo, defined in the bill, to agricultural animals as exceptions to the standards for seizure orimpoundment of companion animals. The bill also requires that beforea seizure can take place at a zoo or petting zoo, a direct and immediatethreat to an animal must exist that cannot be corrected in a reasonabletime or that the owner is unable or unwilling to correct. The billrequires humane investigators to be residents of the Commonwealth.The bill contains technical amendments.
Installment agreements for payment of taxes.Requires the Tax Commissioner to offer to enter into an installmentagreement with any individual taxpayer under which the taxpayer maysatisfy his entire tax liability over a payment term of up to fiveyears. The bill maintains the current law for corporate taxpayerswhereby the Tax Commissioner may enter into a written agreement withany taxpayer under which such taxpayer is allowed to satisfy hisentire tax liability in installment payments if the Tax Commissioner determines that such agreement will facilitate collection. The billalso removes the power under which the Tax Commissioner may alter,modify, or terminate an installment agreement if it is determinedthat the financial condition of the taxpayer has significantly changedor if the taxpayer fails to provide a financial condition updateupon request.
Limitation on sentence upon revocation of suspensionof sentence; technical violations; penalty. Specifies that aviolation of the terms and conditions of a suspended sentence orprobation based on a defendant's failure to refrain from the use,possession, or distribution of a Schedule I or II controlled substanceshall not be considered a technical violation. Accordingly, a courtis not subject to the limitations on the amount of active incarcerationit can impose as a result of a revocation hearing based on such violationand may revoke the suspension and impose or resuspend any or allof the period previously suspended. Currently, a defendant's failureto refrain from the use, possession, or distribution of any controlledsubstance or paraphernalia is a technical violation.
Commending The Cheese Shop.
Virginia Clean Economy Act; non-bypassable charges; energy-intensive trade-exposed (EITE) industries. Defines EITE industries as companies that are constrained in their ability to pass through carbon costs due to international competition, companies that engage in importation of products that cause emission leakage, and critical infrastructure facilities identified by certain federal agencies. The bill directs the State Corporation Commission to establish an EITE customer exemption pilot program for non-bypassable charges in certain provisions of the Virginia Clean Economy Act related to generation of electricity from renewable and zero carbon sources and development of offshore wind capacity. The EITE Pilot Program shall commence no later than January 1, 2023, and shall have an initial aggregate customer load of 2,000 megawatts based on each participating customer's load during the previous calendar year. The State Corporation Commission shall also submit a report on the status of the EITE Pilot Program by March 31, 2024.
Attorney General; instituting or conductingcriminal prosecutions for certain acts of violence. Authorizesthe Attorney General to institute or conduct criminal prosecutionsin cases involving a violation of the criminal laws for certain actsof violence when such prosecution is requested by the sheriff orchief of police investigating the violation. The bill also providesthat prior to instituting or conducting a criminal prosecution forsuch cases, the Attorney General shall give notice to the local attorneyfor the Commonwealth where such violation occurred of his intentto institute or conduct such criminal prosecution.
Regulation of electric utilities; developmentof renewable energy facilities; powers of State Air Pollution ControlBoard; powers of State Corporation Commission. Repeals provisions(i) requiring the State Air Pollution Control Board to adopt regulationsto reduce carbon dioxide emissions from any electricity generatingunit in the Commonwealth and authorizing the Board to establish anauction program for energy allowances; (ii) prohibiting the StateCorporation Commission from approving any new utility-owned generation facilities that emit carbon dioxide as a by-product of energy generation,in certain circumstances; (iii) declaring that statutory allowancesfor energy derived from sunlight, onshore wind, offshore wind, andstorage facilities are in the public interest; and (iv) relatingto the development of solar and wind generation and energy storagecapacity, development of offshore wind capacity, and generation ofelectricity from renewable and zero carbon sources. The bill provides that planning and development activities for new nuclear generationfacilities are in the public interest.
Income tax credits; Neighborhood Assistance Program and Education Improvement Scholarships. Makes several amendments to expand the availability of the Neighborhood Assistance Program (NAP) and Education Improvement Scholarships Tax Credits (EISTC). The bill increases the limit on NAP credits approved by the Department of Education (DOE) from $9 million to $25 million. When added to the current limit of $8 million of NAP credits approved by the Department of Social Services (DSS), the overall limit on NAP credits would be $33 million. The bill makes decisions of DOE and DSS regarding the qualification of a scholarship foundation or the awarding of tax credits subject to judicial appeal; currently, such decisions are final. The bill provides that the annual allocation of tax credits among neighborhood organizations shall not rely solely on the amount of credits awarded in the previous year. For the EISTC, the bill allows certified public accountants to receive tax credits for donations of accounting services to scholarship organizations. The bill also authorizes scholarship foundations, which are the sole recipient of funding from the issuance of EISTC, to receive funding for scholastic assistance, defined in the bill as counseling or supportive services. Under current law, scholarship foundations may receive EISTC funding only for the purpose of providing scholarships.
Felony homicide; certain drug offenses; penalties. Provides that a person is guilty of felony homicide, which constitutes second degree murder and is punishable by confinement of not less than five nor more than 40 years, if the underlying felonious act that resulted in the killing of another involved the manufacture, sale, gift, or distribution of a Schedule I or II controlled substance to another person and such other person's use of the controlled substance results in his death, regardless of the time or place death occurred in relation to the commission of the underlying felony. The bill provides that venue for a prosecution of this crime shall lie in the locality where the underlying felony occurred, where the use of the controlled substance occurred, or where death occurred. The bill also provides that if a person gave or distributed a Schedule I or II controlled substance only as an accommodation to another individual who is not an inmate in a community correctional facility, local correctional facility, or state correctional facility, or in the custody of an employee thereof, and not with intent to profit thereby from any consideration received or expected nor to induce the recipient of the controlled substance to use or become addicted to or dependent upon such controlled substance, he is guilty of a Class 5 felony.
Collective bargaining; law enforcement; transparencyand accountability. Prohibits a county, city, or town from enteringinto a collective bargaining contract with a labor union or otheremployee association representing law-enforcement officers or employeesof a law-enforcement agency that (i) prevents the Attorney Generalfrom seeking equitable relief against a law-enforcement agency engagingin a pattern or practice of unconstitutional misconduct; (ii) includesany stipulation that delays officer interviews or interrogationsafter alleged wrongdoing for a set length of time; (iii) providesofficers with access to evidence before interviews or interrogations about alleged wrongdoing; (iv) mandates the destruction or purgingof disciplinary records from personnel files after a set length oftime, or limits the consideration of disciplinary records in futureemployment actions; (v) prohibits the interrogation, investigation,or punishment of officers on the basis of alleged wrongdoing if aset length of time has elapsed since its alleged occurrence, or sincethe initiation of the investigation; (vi) prohibits supervisors frominterrogating, investigating, or disciplining officers on the basisof anonymous civilian complaints; or (vii) requires arbitration of disputes related to disciplinary penalties or termination.
Electric utilities; definitions; public interest; aggregate capacity requirements for renewable energy facilities; cost recovery. Amends certain provisions related to the Air Pollution Control Board's regulation of carbon dioxide emissions. The bill removes certain requirements for energy efficiency pilot programs to be considered in the public interest. The bill removes aggregate capacity requirements for renewable energy generating facilities, including facilities utilizing energy derived from sunlight, onshore wind, and offshore wind. The bill further removes requirements for the State Corporation Commission's methodology in determining the reasonableness and prudence of costs related to a request for cost recovery for an offshore wind facility by a Phase II Utility. The bill removes the requirement that the State Corporation Commission must wait until a certain report is received by the General Assembly prior to issuing a certificate of public convenience and necessity for any investor-owned utility to own, operate, or construct any electric generating unit that emits carbon as a by-product of combusting fuel to generate electricity.
