Del. Vivian Watts

Board of Housing and Community Development; Uniform Statewide Building Code; stakeholder group to evaluate temperature regulation. Directs the Board of Housing and Community Development to convene a stakeholder advisory group to evaluate changes to the Uniform Statewide Building Code addressing temperature regulation. The stakeholder group shall submit its findings and recommendations to the Board and to the Chairs of the House Committee on General Laws and the Senate Committee on General Laws and Technology no later than November 1, 2026.

Conformity of the tax laws of the Commonwealth to the Internal Revenue Code. Repeals rolling conformity and reestablishes fixed date conformity with the Internal Revenue Code as it existed on December 31, 2024, for Virginia income tax purposes beginning with taxable year 2025. Under current law, Virginia conforms to federal tax changes as soon as they are enacted by Congress, with certain exceptions. Virginia deconforms from any amendment that would increase or decrease general fund revenues by more than $15 million in the fiscal year in which the amendment was enacted or any of the succeeding four fiscal years. The $15 million threshold is adjusted for inflation annually beginning in 2024. Virginia also deconforms from all amendments occurring between adjournment sine die of the previous regular session and the first day of the subsequent regular session if the cumulative impact of such amendments would increase or decrease general fund revenues by more than $75 million in the fiscal year in which the amendments were enacted or any of the succeeding four fiscal years. Deconformity under rolling conformity does not apply to any federal tax changes that the General Assembly subsequently adopts or to any federal tax extender. 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.

Law-enforcement officers; restrictions on wearing of facial coverings; exceptions; civil liability; penalty. Prohibits certain state and federal law-enforcement officers from wearing facial coverings, defined in the bill, while engaged in the performance of their official duties. The bill sets out several exceptions to such prohibition, including protective facial coverings to protect against disease, infection, and exposure to toxic substances and facial coverings worn by any law-enforcement officer assigned to a special weapons and tactics team while engaged in the performance of his official duties with such team. The bill subjects the law-enforcement officer to disciplinary action, including dismissal, demotion, suspension, transfer, or decertification, and creates a Class 1 misdemeanor for any law-enforcement officer who wears a facial covering in violation of the provisions of the bill unless the law-enforcement agency that employs such law-enforcement officer has adopted and established a written policy for and restrictions on the use of facial coverings. The bill also directs the Department of Criminal Justice Services to develop a model policy for and restrictions on the use of facial coverings by law-enforcement officers. Finally, the bill creates a civil cause of action for any person injured as a result of tortious conduct by a law-enforcement officer who knowingly and intentionally wears a facial covering in violation of the provisions of the bill. The bill provides that sovereign immunity shall not be a defense to civil liability for such tortious conduct.

Maddy summarySJ 83 is a ceremonial resolution commending the Greater Washington Society for Clinical Social Work for its contributions to mental health services in the region. It has no policy provisions or direct impact on laws, regulations, or constituents - its purpose is solely to express legislative recognition. The bill passed unanimously in both the Senate and House via voice vote in February 2026 and was sent to the Governor. As a non-binding resolution, it does not alter any existing laws or create new obligations. This type of bill is common for honoring organizations but has no practical effect beyond symbolic acknowledgment.

Maddy summarySJ 97 is a ceremonial resolution commending the Fairfax Bar Association for its contributions to the legal community and public service. It does not create new laws or affect any individuals or policies, as it is purely a symbolic gesture of recognition. The resolution passed unanimously in both the Senate and House via voice vote in February 2026. This type of bill typically honors an organization without implementing concrete policy changes.

Maddy summarySJ 90 is a ceremonial resolution commending Penney S. Azcarate for her service, with no policy or legal impact. It does not create new laws, alter regulations, or affect any individuals or groups. The bill serves solely as a symbolic gesture of recognition, passing unanimously in both chambers as a formal honor.

Assault and battery; serious bodily injury; penalty. Creates a Class 6 felony for any person who commits an assault and battery that results in serious bodily injury, as defined in relevant law, but does not rise to the level of the current offenses of unlawful or malicious wounding. The bill adds such new offense to the list of violent felony offenses for the purposes of the discretionary sentencing guidelines.

Virginia Residential Property Disclosure Act; required disclosures; local permits. Requires the owner of residential real property with actual knowledge that the local governing body issued any special exception, special use permit, variance, or other land disturbing permit, including building permits and erosion and sediment control permits, for the property within the five years preceding the execution of a contract for sale for such property to disclose such fact to the purchaser prior to the execution of the contract for sale.

Retail sales and use tax; commercial and industrial exemptions; data centers. Limits, beginning July 1, 2026, the retail sales and use tax exemption for computer equipment or enabling software to (i) the purchase or lease of equipment or enabling software for use in a data center, provided that such purchase or lease takes place prior to the start of operations for such data center, or (ii) the purchase or lease of equipment or enabling software as part of a refresh cycle of an existing data center. The bill defines "refresh cycle" to mean purchases or leases made to replace, repair, or upgrade the equipment or enabling software that improve the energy efficiency of such equipment or software.

Taxation in the Commonwealth. Levies the retail sales and use tax on the following services: admissions; charges for recreation, fitness, or sports facilities; nonmedical personal services or counseling; dry cleaning and laundry services; companion animal care; residential home repair or maintenance, landscaping, or cleaning services when paid for directly by a resident or homeowner; vehicle and engine repair; repairs or alterations to tangible personal property; storage of tangible personal property; delivery or shipping services; travel, event, and aesthetic planning services; and digital services. Digital services are defined in the bill as the following: software application services, computer-related services, website hosting and design, data storage, and digital subscription services. The services taxed under the bill include any transaction for digital services where the purchaser or consumer of the service is a business but do not include any service otherwise exempt under law. The bill also imposes the retail sales and use tax on digital personal property, defined in the bill as a digital product delivered electronically that the purchaser owns or has the ability to continually access without having to pay an additional subscription or usage fee to the seller after paying the initial purchase price. Revenues generated by the taxes levied on services and digital personal property shall be allocated in the same manner as other sales and use taxes; however, revenues from the state portion of the sales and use tax that would be allocated to the general fund shall instead be allocated as follows: first, (i) revenue generated by the imposition of such tax on delivery services in the Northern Virginia Transportation District shall be distributed to the Washington Metropolitan Area Transit Authority and (ii) all other revenues generated by the imposition of such tax on delivery services shall be distributed to the Commonwealth Transportation Fund. Of the remaining revenues, (a) 60 percent shall be distributed to localities on the basis of school-age population and (b) 40 percent shall be distributed to localities on the basis of the high-need student population in the locality. The bill clarifies that a high-need student population includes students who are (1) automatically certified for free school meals because of participation in social services programs, (2) participants in a program of special education, or (3) English language learners. The bill provides certain exemptions to the sales and use tax on services, including health care services that must be performed by a person licensed or certified by the Department of Health Professions, veterinary services, professional services, internet access services, and services provided by a person who does not receive more than $2,500 per year in gross receipts for performance of such services. The bill exempts services purchased by a nonprofit organization and services purchased by a homeowners' association or by a landlord for the benefit of his tenant. The bill also repeals the service exemptions currently provided for the sale of custom programs and modification of prewritten programs. Finally, the bill exempts food purchased for human consumption and essential personal hygiene products from all state, local, and regional sales taxes on and after July 1, 2026. Under current law, food purchased for human consumption and essential personal hygiene products are subject only to the one percent local option sales tax.