Department of Energy; developing criteria to determine the appropriateness of sites for solar facilities. Requires the Department of Energy (the Department) to develop a set of criteria to be used by reviewers to (i) assess the appropriateness of potential siting areas and (ii) assign a siting appropriateness score from one to 100 for each area and to establish a scoring committee to review applications for proposed solar facilities. Beginning January 1, 2027, the bill requires every completed land use application for a proposed solar facility to be forwarded by the host locality to the Department for evaluation and scoring. The bill provides that the locality shall continue to have final authority for approval or disapproval of a proposed solar facility.
Revenue reserves and budgetary amendments. Provides that any withdrawal from the Revenue Stabilization Fund made to comply with the 20 percent combined amount limitation for the Revenue Stabilization Fund and the Revenue Reserve Fund shall be assigned by the Comptroller and be considered a portion of the committed fund balance of the general fund of the state treasury, subject to the provisions of the general appropriation act.
Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construction or renovation of schools if such levy is approved in a voter referendum. Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties and the City of Danville are authorized to impose such a tax.
Taxation and revenues of the Commonwealth. Extends the sunset from January 1, 2027, to January 1, 2029, for the 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. The bill also extends the sunset from January 1, 2027, to January 1, 2029, for the increase in Virginia's refundable earned income tax credit from 15 percent to 20 percent of the allowable federal earned income tax credit. Under current law, the Virginia refundable earned income tax credit expires in taxable year 2027 and Virginia's nonrefundable earned income tax credit, which has no expiration date, is equal to 20 percent of the federal credit.
Conformity of the tax laws of the Commonwealth to the Internal Revenue Code and state taxation. Provides that Virginia will deconform from certain provisions of the Internal Revenue Code for state income tax purposes, including the suspension of the overall limitation on itemized deductions, the bonus depreciation allowance for certain assets, the limitation on the election to expense certain depreciable business assets, the deduction for domestic research or experimental expenditures, and the modification of the limitation on business interest. The bill also provides that Virginia will not conform to (i) any amendment of the Internal Revenue Code enacted on or after January 1, 2026, with a projected impact that would increase or decrease general fund revenues by any amount in the fiscal year in which the amendment was enacted or any of the succeeding four fiscal years and (ii) all amendments enacted on or after January 1, 2026, if the cumulative projected impact of such amendments would increase or decrease general fund revenues by any amount in the fiscal year in which the amendments were enacted or any of the succeeding four fiscal years, but Virginia will still conform to any federal tax changes that the General Assembly subsequently adopts and to any federal tax extenders. Under current law, Virginia conforms to federal tax changes as soon as they are enacted by Congress, with certain exceptions. However, the twelfth enactment of the 2025 Appropriation Act temporarily paused rolling conformity generally for any federal tax changes enacted on or after January 1, 2025, but before January 1, 2027, and thereby still required Virginia to conform to any federal tax changes that the General Assembly subsequently adopts and to any federal tax extenders.
Denial or abridgement of the right to work; repeal. Repeals the provisions of the Code of Virginia that, among other things, prohibit any agreement or combination between an employer and a labor union or labor organization whereby (i) nonmembers of the union or organization are denied the right to work for the employer, (ii) membership in the union or organization is made a condition of employment or continuation of employment by such employer, or (iii) the union or organization acquires an employment monopoly in any such enterprise.
Railroad safety; minimum train crew; movement of freight; civil penalties. Requires a crew of at least two qualified individuals on all trains, locomotives, or light engines used in connection with moving freight. The bill requires a railroad company that violates its provisions to pay certain fines for first, second, and third or subsequent violations within three years.
Firearm and ammunition tax. Imposes a firearm and ammunition tax equal to 11 percent of the gross receipts from the retail sale of any firearm or ammunition by a dealer in firearms, firearms manufacturer, or ammunition vendor, as such terms are defined in the bill. The bill provides that proceeds from such tax shall be distributed to the Virginia Gun Violence Intervention and Prevention Fund.
Juvenile secure detention facilities; placement of juveniles referred from another locality; high-needs or high-risk juveniles; funding. Requires the statewide plan developed by the Department of Juvenile Justice (the Department) for the establishment and maintenance of a range of institutional and community-based, diversion, predispositional and postdispositional services to be reasonably accessible to each court to include (i) a plan for juvenile secure detention facilities in the Commonwealth, which shall designate the total number of facilities to be in operation in the Commonwealth, the location of each facility, the localities each facility shall serve, and the number of beds required for each facility and (ii) procedures for determining the appropriate placement of juveniles pursuant to the plan. The bill provides that the Department may reduce or cease the apportionment of any state funds to any localities or commissions that choose not to participate in the plan for juvenile secure detention facilities in the Commonwealth included in the statewide plan as required by this section. The bill also allows the Department to designate up to three juvenile secure detention facilities to provide additional support and services to juveniles identified as high-needs or high-risk. The bill requires any locality or commission operating a juvenile secure detention facility that receives state funds to accept the placement of any juvenile referred from another locality, unless accepting placement of such juvenile is not feasible due to security concerns or exigent circumstances related to staffing or other operational factors. The bill also provides that if any locality or commission refuses to accept the placement of any such juvenile, the Department may cease the apportionment of any funds to the locality or commission, including any funds for facility operations and education programs. The bill also provides that when a locality or commission operating a juvenile secure detention facility accepts the placement of a juvenile referred from another locality, (a) any medical expenses incurred on behalf of such juvenile shall be borne by the locality from which the juvenile was referred, unless otherwise agreed to by the locality referring such juvenile and the locality or commission accepting such juvenile; (b) if an employee of the juvenile secure detention facility is injured in the course of his employment by any such juvenile, the locality from which such juvenile was referred shall be considered the employer for the purposes of the Virginia Workers' Compensation Act; (c) any sheriff's departments that are impacted by additional travel requirements related to transporting juveniles shall be compensated to the extent practicable from identified savings; and (d) the locality referring such juvenile and the locality or commission accepting such juvenile shall negotiate in good faith to arrive at mutually agreeable funding contributions. The bill provides that if the localities or commissions are unable to reach an agreement on the funding contributions required by clause (d), then the Department shall determine the funding contributions and that failure of any locality or commission to comply with such funding contributions may result in the loss or reduction of the apportionment of any funds to the locality or commission, including any funds for facility operations and education programs.
Workers' compensation; disability of law-enforcement officer; spousal wage replacement; report. Requires the employer of a law-enforcement officer who sustains a line of duty injury, as defined in the bill, to pay or cause to be paid to the spouse of such law-enforcement officer 66 percent of such spouse's average weekly wage during the previous three years, up to 80 percent of the average weekly wage of the Commonwealth, provided that certain requirements are met. The bill directs the Workers' Compensation Commission to establish an application review process for claims for spousal wage replacement pursuant to the bill's provisions by January 1, 2027. Certain provisions of the bill have a delayed effective date of January 1, 2027.
Autumn's Law; elementary and secondary schools; institutions of higher education; aggravated bullying and cyberbullying unlawful; policies and procedures; penalty. Makes it a Class 1 misdemeanor to commit an act of aggravated bullying or aggravated cyberbullying, as defined in the bill, against any student enrolled in any elementary or secondary school or institution of higher education. The bill requires the administrator of each elementary or secondary school and each institution of higher education, or his designee, to, upon receiving satisfactory proof of an incident of aggravated bullying by a student enrolled in such school or institution, address such incidents, discipline the student guilty thereof, and report such incidents to local law-enforcement. The bill also requires (i) reports to be made to the division superintendent and the principal or his designee on all incidents involving an act of aggravated bullying or aggravated cyberbullying occurring on a school bus, on school property, or at a school-sponsored activity; (ii) each principal to immediately report to the local law-enforcement agency any incident involving an an act of aggravated bullying or aggravated cyberbullying occurring on a school bus, on school property, or at a school-sponsored activity; and (iii) the Board of Education to include in its guidelines and model policies for codes of student conduct developed pursuant to applicable law standards for school board policies on aggravated bullying. Finally, the bill requires each school board to include in its code of student conduct policies and procedures prohibiting aggravated bullying and aggravated cyberbullying, including (a) a citation to the provision of the bill that makes committing an act of aggravated bullying a Class 1 misdemeanor; (b) detailed procedures for reporting any incident of aggravated bullying or aggravated bullying in accordance with the bill; (c) clear, escalating, and appropriate disciplinary procedures for addressing incidents of aggravated bullying; and (d) information and resources relating to any civil rights of action or remedies available to victims of an act of aggravated bullying or cyberbullying.
Contesting local governing body or board of zoning appeals land use decisions; third-party standing requirements. Creates standing for any person who does not have an ownership interest in the property that is the direct subject of a local governing body or board of zoning appeals action if such person has alleged with particularity and proven by clear and convincing evidence that he (i) has an immediate, pecuniary, and substantial interest in the litigation, and not a remote or indirect interest; (ii) owns or occupies real property within or in close proximity to the property that is the subject of the land use determination; and (iii) has suffered (a) a particularized harm to a personal or property right, legal or equitable, or (b) an imposition of a burden or obligation different from that suffered by the general public. The bill clarifies that such standing requirements do not apply to any person who has an ownership interest in the property that is the direct subject of the decision of the local governing body or the board of zoning appeals.
