Del. Rob Bloxom

Absentee voting; annual absentee voter list; absentee ballots; return of ballots. Removes the permanent absentee voter list and provides for an annual absentee voter list by which any eligible voter who annually files an application and is enrolled on the list receives an absentee ballot for any election in which he is eligible to vote in the ensuing calendar year. The application for the annual absentee voter list requires, at a minimum, the voter to provide his printed name, date of birth, and the last four digits of his social security number. The bill makes an absentee voter's failure to have a witness sign the absentee ballot envelope a material omission and renders his ballot void. Current law allows a late absentee ballot to be counted if it is received by the Friday after the election and postmarked on or before the day of the election; the bill modifies this provision, requiring a postmark on or before the Saturday immediately preceding the day of the election.

World Polio Day. Designates October 24,in 2022 and in each succeeding year, as World Polio Day in Virginia.

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.

Conformity of the Commonwealth's taxation system with the Internal Revenue Code; Rebuild Virginia grants and Paycheck Protection Program loans; emergency. Advances Virginia's date of conformity with the Internal Revenue Code from December 31, 2020, to December 31, 2021. The bill also deconforms from provisions of the (i) federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) related to the net operating loss limitation and carryback, a loss limitation applicable to taxpayers other than corporations, the limitation on business interest, and certain loan forgiveness and other business financial assistance and (ii) federal American Rescue Plan Act related to restaurant revitalization grants and emergency injury disaster loans received for taxable years beginning before January 1, 2021. The bill also retroactively allows up to $100,000 of the individual and corporate income tax deduction or subtraction, as applicable, for Rebuild Virginia grants and certain amounts related to Paycheck Protection Program loans to certain fiscal filers. The bill also allows full deductibility of expenses paid or incurred with forgiven Paycheck Protection Program loan proceeds and expenses paid or incurred with Economic Injury Disaster Loan program funding for taxable year 2021 and thereafter. The bill contains an emergency clause.

Celebrating the life of Rebecca Kellam Chalmers.

Project labor agreements; prevailing wage; collective bargaining for employees of local governments. Provides that state agencies, when engaged in procuring products or services or letting contracts for construction, manufacture, maintenance, or operation of public works, paid for in whole or in part by state funds, shall neither require nor prohibit bidders to enter into or adhere to agreements with one or more labor organizations on the public works projects. The bill removes requirements for the payment of prevailing wage for work performed on public works contracts for state agencies. In addition, the bill removes the authority for a locality, by a local ordinance or resolution, to recognize any labor union or other employee association as a bargaining agent of any public officers or employees or to collectively bargain or enter into any collective bargaining contract with any such union or association or its agents.

Commending the Virginia Manufacturers Association.

Campaign finance; out-of-district contributionlimits; civil penalty. Prohibits contributions to a candidate's campaign from persons that are not residents of the Commonwealthand limits to 75 percent of total contributions to a candidate'scampaign contributions from persons and committees with a candidate, treasurer, or custodian of books who are not residents of the districtserved by the office to which the candidate is seeking election. Thebill provides that contributions made by a candidate or a candidate'sfamily to the candidate's campaign do not count toward such contributionlimits. The bill also provides that penalties for violations of such contribution limits may equal up to two times the excess contribution amounts.

Income tax; housing opportunity tax credits. Provides that for award cycles, defined in the bill as the 12-month period during which the Virginia Housing and Development Authority (the Authority) awards tax credits to eligible projects, beginning on and after January 1, 2021, but before July 1, 2025, and upon approving a federal low-income housing tax credit for a qualified project pursuant to the Authority's qualified allocation plan, the Authority shall award a housing opportunity tax credit for the owner of the qualified project so long as doing so will not result in exceeding the award cycle cap, defined as the sum of (i) $150 million, (ii) the amount, if any, by which the award cycle cap for the preceding award cycle exceeds the tax credits awarded by the Authority in that award cycle, and (iii) the amount of tax credits recaptured or otherwise disallowed in the preceding fiscal year. The bill provides that the housing opportunity tax credit award shall not be less than one-half of the aggregate amount of the federal low-income housing tax credit approved for the qualified project under the Authority's qualified allocation plan for all years of the project's credit period. The bill requires the Authority to send written notice of the award to the owner of the qualified project and provides that a housing opportunity tax credit shall be allowed for such qualified project for each year of the credit period, in an amount equal to the lesser of (a) the amount of federal low-income housing tax credit allocated or allowed by the Authority to such qualified project, except that there shall be no reduction in the tax credit allowable in the first year of the credit period due to the calculation in 26 U.S.C. § 42(f)(2), or (b) one-tenth of the tax credit amount stated in the award notice.

Absentee voting in person; available beginningon the fourteenth day prior to election; hours of operation.Limits absentee voting in person to the two weeks immediately precedingan election. During these two weeks, the bill requires that absentee voting in person be available Monday through Saturday, from 7:00a.m. to 7:00 p.m. each day.