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.
Del. Marcus Simon
Sponsored bills
Virginia Fair Housing Law; unlawful discriminatoryhousing practices; sexual orientation and gender identity. Addsdiscrimination on the basis of an individual's sexual orientationor gender identity as an unlawful housing practice. The bill defines"sexual orientation" and "gender identity." This bill was incorporatedinto HB 1663.
Commending Mission BBQ.
Protective orders; minors; filing of petition.Provides that a minor may petition for a protective order onhis own behalf without the consent of a parent or guardian and withoutdoing so by next friend.
Commending the Washington Nationals.
Constitution of the United States; Equal RightsAmendment. Ratifies the Equal Rights Amendment to the Constitutionof the United States that was proposed by Congress in 1972. The jointresolution advocates the position that the 1972 Equal Rights Amendmentremains viable and may be ratified notwithstanding the expirationof the 10-year ratification period set out in the resolving clause,as amended, in the proposal adopted by Congress.
Campaign Finance Disclosure Act; unlawful conversionof political contributions to personal use; penalty.Prohibits any person from converting any moneys, securities, or likeintangible personal property that has been contributed to a candidate,a campaign committee, or a political committee to his personal useor the personal use of any other person. A contribution is consideredto be converted to personal use if the contribution, in whole orin part, is used to fulfill any commitment, obligation, or expensenot related to the ordinary and necessary expenses related to seeking,holding, or maintaining public office or carrying out the ordinaryactivities of the committee. The bill provides that a violation ofthe prohibition is a Class 1 misdemeanor. Current law prohibits suchconversion of contributions to personal use specifically with regardto disbursement of surplus funds at the dissolution of a campaignor political committee. The bill also requires the State Board ofElections to provide, upon request, formal advisory opinions regardingthe permitted and prohibited uses of contributions and publish suchopinions on the Department of Elections website.
Celebrating the life of Dorothy Leah Gerber.
Commending the Washington Nationals.
Commending the United States Women's NationalSoccer Team.