Del. Marcus Simon

Celebrating the life of the Honorable AugustusBenton Chafin, Jr.

Commending the McLean Volunteer Fire Department.

Celebrating the life of the Honorable AugustusBenton Chafin, Jr.

Income tax; subtraction for low-income military veterans with a permanent service-connected disability. Provides an income tax subtraction for the military retirement income received by a veteran who has been rated with a 100 percent service-connected, permanent, and total disability. The bill provides that the subtraction is available only to those taxpayers whose federal adjusted gross income is no greater than 150 percent of the federal poverty level for a four-person household.

Virginia Minimum Wage Act; exemption. Removesthe exemption from the Virginia Minimum Wage Act for persons employedin domestic service or in or about a private home or in an eleemosynaryinstitution primarily supported by public funds.

Minimum wage; exemptions. Removes the exemptionfrom the Virginia Minimum Wage Act for individuals who are employedby an employer that does not have four or more persons employed atany one time.

Individual and corporate income tax credit;employers of National Guard members and self-employed National Guardmembers. Provides for taxable years 2020 through 2024 a nonrefundabletax credit against individual and corporate income taxes for (i) wages paid by an employer to an employee who is an active or reserveVirginia National Guard member or (ii) income of a self-employedactive or reserve Virginia National Guard member attributable to his business. The amount of the credit shall be 25 percent if such memberwas in a military pay status for 65 days or more during such taxableyear or 15 percent if such member was in a military pay status forat least 45 days but less than 65 days during such taxable year.The credit shall not be allowed if such member was in a military pay status for less than 45 days during such taxable year. The billallows a taxpayer to carry unused credits over for up to five taxableyears.

Expungement of police and court records; nolleprosequi taken or acquittal. Provides that a court that takesa nolle prosequi or enters a judgment acquitting a person of a criminalcharge shall, upon motion of the person, enter an order requiringthe expungement of the police and court records relating to the charge.Currently, such a person may file a separate petition for the expungementof such records; however, except in certain cases involving misdemeanorcharges, the person is not entitled to an order of expungement, andthe court hearing the petition must find that the continued existenceand possible dissemination of such records causes or may cause circumstancesthat constitute a manifest injustice to such person before such anorder will be entered.

Individual and corporate income tax credit;employers of military spouses. Provides for taxable years 2020through 2024 a nonrefundable tax credit against individual and corporate income taxes for (i) wages paid by an employer to the spouse of an active member of the United States armed forces or (ii) income ofa self-employed spouse of an active member of the United States armedforces. The amount of the credit shall be 25 percent of such wagesor income. The bill allows a taxpayer to carry unused credits overfor up to five taxable years.

Transit funding. Raises the existing regional transportation fee, a grantor's tax, from $0.15 per $100 to $0.20 per $100 for localities in the Northern Virginia Transportation Authority that are also members of the Northern Virginia Transportation District. The bill requires half of the revenues to be deposited in the Northern Virginia Transportation Authority Fund and half to be deposited in the Washington Metropolitan Area Transit Authority (WMATA) Capital Fund. The rate of tax in the other localities will remain at $0.15 per $100, with one-third of the revenues to be retained by the locality to be used for transportation purposes and the other two-thirds to be deposited in the Northern Virginia Transportation District Fund. The bill also raises the existing transient occupancy tax in the localities located in the Northern Virginia Transportation District from $2 to $3, with all of the revenues from the tax being used to support WMATA. This bill incorporates HB 977.