Taxation; extension of expiring sunsets. Extends to taxable year 2026: 1. The exemption for discharged loans for eligible veterans currently set to expire January 1, 2026; 2. The credit for amounts paid to another state for income taxes of a pass-through entity currently set to expire January 1, 2026; 3. The standard deduction in an amount equal to $8,500 for single individuals and $17,000 for married persons currently set to revert to $3,000 for single individuals and $6,000 for married persons as of January 1, 2026; 4. The deduction for eligible educator expenses currently set to expire January 1, 2025; 5. The tax credit for low-income taxpayers currently set to expire January 1, 2026; 6. The tax credit for reforestation and afforestation currently set to expire January 1, 2025; 7. The election for eligible owners of pass-through entities to be taxed at the entity level currently set to expire January 1, 2026; 8. The subtractions from the numerators of the property and payroll apportionment factors for eligible companies for (i) property acquired in any qualified locality before January 1, 2025, and (ii) payroll attributable to jobs created within such locality before January 1, 2025; 9. The major business facility job tax credit currently set to expire July 1, 2025; 10. The worker training tax credit for (i) expenses incurred by a business for eligible worker training currently set to expire July 1, 2025, and (ii) direct costs incurred by a business engaged primarily in manufacturing in conducting orientation, instruction, and training in the Commonwealth, relating to the manufacturing activities undertaken by the business currently set to expire January 1, 2025; 11. The tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials currently set to expire January 1, 2025; 12. The tax credit for participating landlords renting qualified housing units (i) in eligible census tracts currently set to expire January 1, 2026, and (ii) in eligible non-metropolitan census tracts currently set to expire January 1, 2026; 13. The tax credit for green and alternative energy job creation currently set to expire January 1, 2025; 14. The tax credit for qualified research and development expenses currently set to expire January 1, 2025; 15. The tax credit for Virginia qualified major research and development expenses currently set to expire January 1, 2025; 16. The exemption from sales and use taxation for gold, silver, or platinum bullion or legal tender coins currently set to expire June 30, 2025; 17. The exemption from sales and use taxation for certain printed materials purchased from an advertising business from a printer within the Commonwealth and distributed outside the Commonwealth before July 1, 2025; and 18. The exemptions from sales and use taxation for (i) parts, engines, and supplies for aviation component parts currently set to expire July 1, 2025, and (ii) prescription medicines and drugs purchased by veterinarians currently set to expire July 1, 2025.
Del. Vivian Watts
Sponsored bills
Maddy summaryThis resolution honors the late Walter Benjamin Keister, Sr., a former public servant, by commemorating his life and contributions to the community. It is a ceremonial resolution with no policy impact or funding requirements. The bill passed unanimously in both the Senate and House on February 19-20, 2025, and was formally adopted as SJ 379ER. It does not affect any laws, regulations, or individuals through legislative action.
Maddy summaryThis resolution formally commends Linda Ford for her contributions. It passed unanimously in both the Senate and House via voice vote, with final passage recorded on February 19, 2025. As a ceremonial resolution, it does not create new laws or affect policies, funding, or regulations. It serves solely to recognize an individual's service.
Maddy summarySJ 363 is a ceremonial resolution commending the Virginia Spaceport Authority for its work in advancing space exploration and economic development in Virginia. It does not create new laws or affect any policies, as it is purely symbolic recognition. The bill passed both chambers of the Virginia General Assembly with unanimous voice votes in February 2025. It honors the Authority's contributions but has no binding effect or direct impact on residents, businesses, or regulations.
Maddy summaryThis bill (SJ 367) is a ceremonial resolution commending the 100th Infantry (Century) Division for its service during World War II. It has no policy impact or direct effect on individuals or laws, as it is a formal expression of appreciation approved by both the Senate and House. The resolution passed unanimously through voice votes and was formally enacted on February 19, 2025. It serves solely to honor the division's historical contributions without altering any legal obligations or programs.
Maddy summaryThis bill (SJ 371) is a ceremonial resolution commending Hoda Kotb, a well-known television host and co-anchor, for her contributions. It does not create any legal requirements or affect any individuals, organizations, or policies. The resolution simply expresses the legislature's appreciation through a formal statement. As a commemorative measure, it has no binding effect and passed unanimously in both chambers.
Federal workforce in Virginia; opposition to downsizing. Recognizes the significant contributions of Virginia's federal workforce and contractor sector to national security, defense, public health, scientific research, and economic stability.
Department of Education; Child Care Subsidy Program waiting list; additional priority group; target timeline for assigning slots to priority groups. Requires the Department of Education to amend its Child Care Subsidy Program Guidance Manual to add a seventh priority group to the Child Care Subsidy Program waiting list that consists of any family that meets all other Program eligibility criteria and includes a parent who is employed for at least 30 hours per week by a publicly funded child care provider in the Commonwealth that serves children from birth to age five, excluding employment by a local school division but including employment by a Head Start program that is located within a public school building. The bill also directs the Department of Education to require local departments of social services to target a maximum of 30 days for moving priority group families from the waiting list into services; regularly assess, in coordination with the Department of Social Services, the length of time it takes for priority groups to be assigned slots; and provide quarterly updates, beginning October 1, 2025, to the Commission on Early Childhood Care and Education on such timeline and any other barriers experienced by families in priority groups on the waiting list in accessing services.
Deaths by suicide of veterans or military service members; inquiry by State Registrar of Vital Records; Department of Veterans Services annual report. Requires the State Registrar of Vital Records, when a death certificate is filed and lists suicide as the cause of death, to make an inquiry into whether the decedent was a veteran or military service member and to provide any information concerning the suicide of such veteran or military service member to the Department of Veterans Services. The bill also provides that the Commissioner of the Department of Veterans Services may request, and the Office of the Chief Medical Examiner shall deliver to the Commissioner, a copy of an autopsy report of a veteran or military service member whose cause and manner of death is determined to be a suicide. The bill also reestablishes the position of Suicide Prevention Coordinator as the Suicide Prevention Program and requires such Program to, in coordination with the State Police, compile and analyze data relating to such suicides to be included in the annual report submitted by the Department to the Governor and the General Assembly.
Department of Veterans Services; powers and duties of Commissioner; online portal. Provides that the Commissioner of the Department of Veterans Services shall develop and maintain an online portal to connect veterans, members of the Virginia National Guard, Virginia residents in the Armed Forces Reserves who qualify for veteran status, and their immediate family members to available resources, programs, and services in the Commonwealth and provide a means to submit electronic applications for such resources, programs, and services.