Local tax authority; nicotine vapor products. Authorizes localities by ordinance to impose a sales and use tax on nicotine vapor products and includes directives for the administration and enforcement of any such ordinance. The bill states that any tax so imposed may exceed the rate of tax imposed on such products otherwise provided by relevant law. The bill also directs the Department of Taxation to consult with localities, the Virginia Association of Counties, and the Virginia Municipal League in implementing and administering such local taxation of nicotine vapor products.
Public institutions of higher education; undergraduate Virginia student tuition and mandatory fees; two-year freeze. Requires the tuition and mandatory fees charged to undergraduate Virginia students at each public institution of higher education to be capped at the rate charged to such students for the first academic term of the 2025-2026 academic year. The provisions of the bill expire on July 1, 2028.
Real property tax; classification of land and improvements. Reclassifies improvements to real property as a separate class of real property and authorizes any locality to impose a real property tax on improvements to real property at a tax rate that is different than the rate applied to the land on which such improvements are located. Such rate may exceed, equal, or be less than the tax imposed upon the land on which the improvements are located. Under current law, such classification is allowed only for the Cities of Fairfax, Poquoson, Richmond, and Roanoke. For the Cities of Fairfax, Richmond, and Roanoke, the rate applied shall not exceed the rate applied to land under current law. The City of Poquoson is currently the only locality authorized to impose a rate in excess of the rate applied to land. The bill applies only to taxable years beginning on and after July 1, 2026.
Concealed handgun permits; reciprocity with other states. Provides that the Superintendent of State Police, in consultation with the Office of the Attorney General, shall determine whether other states meet the statutory qualifications for Virginia to recognize the concealed handgun permit of a person from such other state. Under current law, any out-of-state permit is recognized in the Commonwealth, provided that (i) the issuing authority provides the means for instantaneous verification of the validity of all such permits or licenses issued within that state, accessible 24 hours a day; (ii) the permit or license holder carries a photo identification issued by a government agency of any state or by the U.S. Department of Defense or U.S. Department of State and displays the permit or license and such identification upon demand by a law-enforcement officer; and (iii) the permit or license holder has not previously had a Virginia concealed handgun permit revoked. The bill prevents a Virginia resident, except for an active duty service member or such service member's spouse, who has not been issued a valid resident concealed handgun permit from using a concealed handgun or concealed weapon permit or license issued by another state to carry a concealed handgun in the Commonwealth. The foregoing provisions of the bill have a delayed effective date of July 1, 2027. The bill requires the Superintendent of State Police, in consultation with the Office of the Attorney General, to review any agreements for reciprocal recognition that are in place with any other states as of July 1, 2026, to determine whether the requirements and qualifications of those states' laws are adequate to prevent possession of a permit or license by persons who would be denied a permit in the Commonwealth and revoke any reciprocity agreement or recognition of any states that do not meet such requirements or qualifications by December 1, 2026. The bill requires the Attorney General to provide a written explanation for any determination that a state's laws are adequate to prevent possession of such permit or license by persons who would be denied such permit in the Commonwealth.
Public school teachers; teacher compensation; Professionally Licensed Teacher Supplemental Pay Program established. Establishes the Professionally Licensed Teacher Supplemental Pay Program for the purpose of addressing shortages of professionally licensed teachers and reducing reliance on provisionally licensed teachers in public schools in the Commonwealth by providing, with such funds as are appropriated for such purpose, an annual supplemental payment to each professionally licensed teacher, as that term is defined by the bill, employed in any high-vacancy public school in the Commonwealth, defined by the bill as any public school that, based on the most recent data in the positions and exits collection, also defined by the bill, has a teacher vacancy rate that places it in the top 10 percent of public schools with the highest teacher vacancy rates in the Commonwealth. The bill directs the Department of Education to administer and oversee the Program and, in doing so, requires it to (i) identify and develop a list, and update such list every four years, of each high-vacancy public school in the Commonwealth; (ii) ensure that, each year, funds are disbursed in a timely manner and in an amount sufficient to provide the supplemental payment to each professionally licensed teacher employed in a high-vacancy public school in each school division; and (iii) annually submit to the Governor and publish on its website a report detailing the effect of the Program on recruitment and retention of professionally licensed teachers and the overall success of the Program in addressing teacher vacancy rates.
Study; Department of Transportation; needs and capacity for expanded tractor-trailer parking near and along the I-66 and I-95 corridors; report. Requests the Department of Transportation to study the needs and capacity for expanded tractor-trailer parking near and along the I-66 and I-95 corridors.
Department of Wildlife Resources; free or partially discounted fees to hunt, fish, and trap; reimbursement. Requires the Department of Wildlife Resources to maintain an annual accounting of revenue that would have been received by the Department from license exemptions or free or partially discounted fees to hunt, fish, or trap that are established by the General Assembly on or after July 1, 2026, and to submit such accounting to the Department of Accounts by August 1 of each year. The bill requires the Department of Accounts to pay the actual amount of such revenue within 30 days into the Game Protection Fund and also allows the accounting required by the bill and any other records relating to such accounting to be subject to audit by the State Comptroller.
Virginia High School League; evaluation; feasibility of adding cricket as a sanctioned high school sport in Planning District 8; report. Encourages the Virginia High School League (VHSL) to conduct an evaluation of the feasibility of adding cricket as a sanctioned high school sport in Planning District 8 and, in conducting such evaluation, to (i) consult with local school divisions, athletic directors, principals, students, community organizations, and youth sports leagues in Planning District 8 to determine interest, costs, facility needs, and other relevant considerations; (ii) take into consideration any legal implications of such a change pursuant to relevant law; and (iii) submit a written report of its findings and recommendations, including a framework with which interested school divisions may petition VHSL to sanction cricket as a high school sport, to the Chairmen of the House Committee on Education, the House Committee on Appropriations, the Senate Committee on Education and Health, and the Senate Committee on Finance and Appropriations and each local school division in Planning District 8 no later than December 1, 2026.
Income tax; standard deduction. Removes the sunset from and makes permanent the enhanced standard deduction amounts of $8,750 for single individuals and $17,500 for married individuals filing jointly. Under current law, the standard deduction is scheduled to revert to $3,000 for single individuals and $6,000 for married individuals filing jointly after taxable year 2026.
Income tax; pass-through entities; sunset. Removes the sunset for the elective entity level tax on pass-through entities that is currently set to expire after taxable year 2026.
General Assembly; intergovernmental affairs; delegates to convention for proposing amendments held pursuant to Article V of the Constitution of the United States; penalties. Provides for the selection by the General Assembly of delegates to attend a convention for proposing amendments to the Constitution of the United States held pursuant to Article V of the Constitution of the United States. The bill grants the General Assembly the power to recall delegates, appoint new delegates, and convene an advisory committee to oversee the conduct of delegates. The bill provides that delegates must take an oath to adhere to the instructions of the General Assembly and any delegate who votes or otherwise acts beyond the authority granted in such instructions is guilty of a Class 5 felony.
Department of Health; suicide prevention; at-risk populations; work group; report. Directs the Department of Health to convene a work group to develop a statewide strategic plan to reduce suicides among at-risk populations in the Commonwealth. The bill requires the work group to submit its findings and recommendations to the Governor, the Joint Commission on Health Care, the Chair of the House Committee on Health and Human Services, and the Chair of the Senate Committee on Education and Health by November 1, 2026.
