Labor & Employment

Income tax credits; child care-related expenses. Establishes in taxable years 2026 through 2030 (i) a refundable tax credit in an amount equal to 20 percent of the credit claimed by a qualified taxpayer, as defined in the bill, pursuant to the federal Employer-Provided Childcare Credit, and (ii) a refundable tax credit equal to 50 percent of an employer's qualified child care expenditures, as defined in the bill. The bill directs that the aggregate amount of credit for an employer's qualified child care expenditures shall not exceed $500,000 per taxable year and such amount shall be adjusted annually for inflation.

Oral threat to kill or to do bodily harm; employees of local or state department of social services; penalty. Creates a Class 1 misdemeanor for any person who orally makes a threat to kill or do bodily injury to any call-center contractor or employee of the Department of Social Services or a local department of social services, as those terms as defined in relevant law, who is engaged in the performance of his duties.

Assault and battery; employees of state or local department of social services; penalty. Provides that any person who commits a battery against another knowing or having reason to know that such individual is an employee of a local department of social services or the State Department of Social Services who is engaged in the performance of his duties is guilty of a Class 1 misdemeanor. The bill also provides that the sentence of such person, upon conviction, shall include a term of confinement of 15 days in jail, two days of which shall be a mandatory minimum term of confinement.

Economic development incentives; wage requirements. Requires companies to pay an average wage for the jobs eligible for assistance under the component programs of the Virginia Jobs Investment Program that is no less than the prevailing average wage, defined in the bill, or, in the case of an economically distressed locality, defined in the bill, no less than 85 percent of the prevailing average wage. Under current law, to be eligible for the component programs, companies must pay a minimum entry-level wage rate per hour of at least 1.2 times the federal minimum wage or the Virginia minimum wage, whichever is higher, and in areas that have an unemployment rate of 1.5 times the statewide average unemployment rate, the wage rate minimum may be waived. The bill also authorizes the payment of Virginia Investment Performance Grants if the average wage paid by the eligible manufacturer or research and development service, excluding fringe benefits, is no less than 85 percent of the prevailing average wage in localities with either (i) an annual unemployment rate for the most recent calendar year for which such data is available that is greater than the final statewide average unemployment rate for that calendar year or (ii) a poverty rate for the most recent calendar year for which such data is available that exceeds the statewide average poverty rate for that year. Under current law, such authorization is limited to those localities meeting both the unemployment rate and poverty rate thresholds.